by K. Dye and R. Stapenhurst (1998)
Building strong institutions is a central challenge of development and is a key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAI) play a critical role, as they help promote sound financial management and thus accountable and transparent government. This paper discussions the role of SAIs in promoting accountability and transparency within government, considers some of the factors making for effective SAIs, and highlights the linkages between the audit institutions and other “pillars of integrity,” notably the media and parliament.
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