Adequacy of the SAI mandate and alignment with International Standards of Supreme Audit Institutions (ISSAIs)
Review of the SAI law and interviews with the SAI.
Audit reports can also be submitted to responsible public bodies other than the legislature as long as this is foreseen by the legislation. Reports must be made publicly available, except in specific circumstances when that is not possible due to data protection or other similar legal provisions.
For each of the following three criteria, 1 point is awarded (total of 3 points).
Criteria fulfilled: 3/3
Yes
No
No data available / not assessed
| The SAI is empowered by law to carry out financial, compliance and performance audits (1 point) | |
| All public financial operations, regardless of whether and how they are reflected in the national budget, are subject to audit by the SAI (1 point) | |
| The SAI submits audit reports to the legislature and makes them publicly available (1 point) |