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.

The SAO is one of the key institutions in identifying and disclosing irregularities, cases of illegal actions and possible cases of corruption and abuse of office. In this regard, the latest European Commission (EC) Report explicitly states that it is necessary to allocate adequate resources for this institution that has competences in the fight against corruption in order to be able to pursue high-profile cases.

Find the Policy Brief here (in English) and here (in Macedonian).

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