The Role and Potentials of the SAO in Improving Transparency, Accountability, and Efficiency of Institutions
In the public administration context, as set forth under the SIGMA Principles, it is extremely important for the State Audit Office (SAO) to apply standards in a neutral and objective way in order to ensure high-quality audits, which subsequently will have a positive impact on the public sector functioning. The documents presenting the outcomes of audits should be guided by three principles, i.e., they should be aimed at strengthening the responsibility, transparency, and integrity of the Government and of public sector entities (protection of the public interest); then they should emphasize the importance of such principles to citizens, to the Parliament and to other stakeholders; and finally, they should demonstrate what it means to lead by a role model
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