The Role of Supreme Audit Institutions in Improving Citizen Participation in Governance

Mahabat Baimyrzaeva, H. Omer Kose

Abstract


Supreme Audit Institutions (SAIs) – key government agencies responsible for auditing how public funds are being spent – have been traditionally seen as insulated and technocratic entities serving other government organizations and having little to do with citizens and broader governance issues. This image has been slowly changing around the world in light of the broader transformations in governments’ roles, SAIs’ own practices, and increased public participation in governance. This article reviews why and how these changes are happening and barriers to the more productive collaboration between SAIs and the public. The article concludes with implications for practitioners and researchers.

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