SIGMA Papers

2078-6581 (online)
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SIGMA (Support for Improvement in Governance and Management) is a joint initiative of the OECD and the EU. SIGMA Papers is a series of specialised reports that are focused on particular issues in governance and management, such as expenditure control, administrative oversight, interministerial co-ordination, public procurement and public service management.

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Developing Effective Working Relationships Between Supreme Audit Institutions and Parliaments You or your institution have access to this content

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Bianca Brétéché, Alastair Swarbrick
13 June 2017
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Supreme audit institutions and parliaments have an important role in holding governments to account for the use of public funds. Parliaments rely on the objective and professional work of supreme audit institutions to provide them with information about the use of public resources. Parliaments, however, will only use the work of the supreme audit institutions if it is interesting and relevant.

This SIGMA paper provides a comparative analysis of how supreme audit institutions and parliaments have developed effective working relationships in the European Union (EU) and EU Accession countries. It describes the expectations for establishing effective relationships and the key factors and issues that influence them, and offers guidance to supreme audit institutions and parliaments for establishing effective working relationships. It also provides a toolkit for strengthening these working relations.

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