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Handbook on strengthening budget credibility through external audits

Resource Date:
Content Type: Publication
Region: Global
Thematic Area: Participation and Accountability
Contributor: UN DESA/DPIDG
Resource Language: English
File:
SAI-Handbook-Final.pdf3.03 MB

DPIDG/UN DESA is collaborating with the International Budget Partnership (IBP) to support Supreme Audit Institutions in conducting analyses of the credibility of government budgets through external audits (SDG16.6.1).

“Strengthening Budget Credibility through External Audits: An Auditor’s Handbook” is the output of a two-year collaboration between Supreme Audit Institutions, civil society, international organizations, and other public finance experts. The handbook explores different approaches to auditing budget credibility. Drawing on SAIs’ experience in different regions, the result is a practical overview of existing and potential audit work that can contribute to improving budget credibility.

The handbook is envisioned as a living technical document that will be updated based on insights from capacity development activities.

Read the full handbook.