engleski

Supreme Audit Institutions Annual Reporting to Parliament and General Public – European Union Member States Experience

Supreme audit institutions (SAI) are institutions in charge of performing governmental auditing in a certain country. While performing audits, supreme audit institutions follow the International Standards of Supreme Audit Institutions framework and should exercise transparency and accountability by informing Parliament and general public on their activities. The paperinvestigatesthe ISSAI principles on SAI's annual activity reporting. Furthermore, the analysis of annual reports of Supreme Audit Institutions in the European Union Member States was done. The paper provides a detail comparative analysis of SAIs annual activity reporting specifics in whole European Union. The content and volume of annual reports were investigated and the paper presents the most common information which is available in the form of annual activity report. Other possible ways which SAIs use for the communication with general public were also explored. The obtained research results are compared to the identified requests from ISSAI Framework. We concluded that the majority of SAIs use similar practice for annual activity reporting which is in accordance with ISSAI requests. Also, there are certain differences in reporting noticed by this research. However, the research results indicate areas for further reporting improvement.

annual activity report, general public, Parliament, SAI

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