Promoting budget credibility through external audits: handbook by and for supreme audit institutions

Supreme Audit Institutions (SAIs) have an important role to play in strengthening the implementation of the Sustainable Development Goals (SDGs). Checking and reporting on the legality and accuracy of public accounts, as well as the credibility of budgets, can be instrumental in governments delivering on their sustainable development promises. The importance of budget credibility is recognized in SDG indicator 16.6.1, and is relevant across all SDGs.

SAIs, the International Budget Partnership (IBP) and the Division for Public Institutions and Digital Government of the United Nations Department for Economic and Social Affairs (DPIDG/UNDESA) are collaborating to develop a handbook on SAIs’ contribution to strengthening budget credibility through external audits.

During the event on November 9th, contributors to the handbook and the global government audit community will convene to explore key messages of the handbook and audit practices to assess and address budget credibility. The discussion will highlight lessons learned from current experiences and audit practices related to budget credibility, as well as opportunities to adopt and use the handbook, and further promote and institutionalize budget credibility assessments through external audits within INTOSAI.


Overview of budget credibility and the handbook (slide 2-4)
Ms. Aránzazu Guillán Montero, Senior Governance and Public Administration Officer, UN DESA.

Recurring audits (slide 5-15)
Mr. Neemias Albert de Souza, Federal Auditor, SAI Brazil

Auditing the public financial management system (slide 16-23) Mr. Thopan Aji Pratama, Senior Auditor, SAI Indonesia and Mr. Ngawa Mphande, Principal Auditor, SAI Zambia

Budget credibility risks across the budget cycle (slide 24-25)
Mr. Mouhcine Hanoun, Magistrate, SAI Morocco

Budget credibility risks at the program and entity levels (slide 26-28)
Ms. Cora’Lea Dela Cruz, Assistant Commissioner, SAI Philippines

Monitoring and follow-up
Mr. Anibal Kohlhuber, Advisor, SAI Argentina

Related Links

Watch the event – Youtube

Presentation – Document

Concept note – Document

INCOSAI Event Website – https://incosai2022.rio.br/ 

Promoting budget credibility through external audits: handbook by and for supreme audit institutions

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