Strengthening Supreme Audit Institutions

The following topics will be covered during this 3-day course: Public finance accountability: How does a common understanding of a SAI’s accountability purpose impact the development of a SAI’s vision, mission, organizational strategy and reform project? We will examine the accountability concept and elaborate the purpose of supreme audit institutions from various perspectives. Supreme audit institutions: How can we measure the accountability practice of SAIs and what can we learn from a comparative assessment of SAIs world-wide? We will compare available data on SAIs and the weaknesses, strengths, institutional models and functions of SAIs within the region and beyond. Determinants of reform success: Why does a citizen-oriented, independent external public auditing thrive in some countries and fail in others? We will discuss institutional, political, economic, social and organizational theories that explain reform success or failure. Change strategies: How can plural, functional leadership and problem-driven learning foster institutional change processes? We will go through the design and initiation of a reform project.