Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In the past the World Bank and other donors often established parallel...
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DETAILS
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2002/06/01
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Brief
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24812
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1
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1
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2002/04/07
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Disclosed
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Caracteristiques et fonctions des institutions supremes de controle financier
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Auditing
Citation
Stapenhurst, Rick; Titsworth, Jack.
Features and functions of supreme audit institutions : Caracteristiques et fonctions des institutions supremes de controle financier (French). Africa Region findings ; no. 208 Washington, DC: World Bank. http://documents.worldbank.org/curated/en/749181467990319835