Audits

Category: Policy Areas | Back to Glossary

Institutional and legal frameworks are necessary for providing assurance of the integrity of financial information and of compliance with budgetary rules and procedure.

Technical specifications: These include internal and external audit functions to monitor and assess both financial and non-financial information in the budget cycle. This includes commitments that affect the openness of audit institutions, including Supreme Audit Institutions.

See also: Social AccountabilityTransparency of public service delivery is not enough on its own; giving citizens opportunities to monitor progress on the ground and hold their governments accountable improves the quality of these s...