Assessing the credibility of government budgets through external audits: Results of a survey to INTOSAI members 2022

This report summarizes the results of the survey conducted by 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) on the experience of Supreme Audit Institutions (SAI) in auditing the credibility of government budgets. The purpose of the survey was to serve as an input for the development of a handbook on how the credibility of government budgets can be analyzed through external audits.

The questionnaire was distributed via email in February 2022 through the International Organization of Supreme Audit Institutions (INTOSAI) to its 196 members. As of April 25, 2022, 38 responses had been received.

The survey complements other sources of information that will inform the development of the handbook, including an earlier survey and a policy brief published in 2021, two consultancy reports on the experiences of Pacific and French-speaking SAIs, and several publications and reports by IBP. Additional information and materials are available here.

This report has been prepared by Regan Price, Intern at DPIDG, under the supervision of DPIDG and IBP staff.