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Supreme Audit Institutions

Encyclopedia of Law and Economics

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Abstract

Supreme Audit Institutions (SAIs) are independent external services charged with the audit of public funds. Their main objective is to strengthen the accountability, transparency and integrity of government and public sector entities as well as to make a difference to the lives of citizens. Moreover, SAIs should notify policy makers of the emerging trends and future challenges in order to help them to take action to avoid crises. Despite their differences and various models from country to country, SAIs are often mentioned as “watchdogs” or “cornerstones of transparency and accountability” of public financial management and they constitute essential components in a democratic system.

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Author information

Authors and Affiliations

  1. International Board of Auditors for NATO (IBAN), Brussels, Belgium

    Georgia Kontogeorga

  2. University of Paris 1- Pantheon Sorbonne, Paris, France

    Georgia Kontogeorga

Authors
  1. Georgia Kontogeorga
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Correspondence to Georgia Kontogeorga .

Editor information

Editors and Affiliations

  1. Montpellier, France

    Alain Marciano

  2. Dept DiGSPES, Univ del Piemonte Orientale Dept DiGSPES, Alessandria, Italy

    Giovanni Battista Ramello

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Kontogeorga, G. (2018). Supreme Audit Institutions. In: Marciano, A., Ramello, G. (eds) Encyclopedia of Law and Economics. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-7883-6_728-1

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  • DOI: https://doi.org/10.1007/978-1-4614-7883-6_728-1

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  • Publisher Name: Springer, New York, NY

  • Print ISBN: 978-1-4614-7883-6

  • Online ISBN: 978-1-4614-7883-6

  • eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

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Chapter history

  1. Latest

    Supreme Audit Institutions
    Published:
    13 October 2021

    DOI: https://doi.org/10.1007/978-1-4614-7883-6_728-2

  2. Original

    Supreme Audit Institutions
    Published:
    13 November 2017

    DOI: https://doi.org/10.1007/978-1-4614-7883-6_728-1

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