INDEPENDENCE OF SUPREME AUDIT INSTITUTIONS (SAIS)

0,48

MB

83

stron

6156

ID

INTOSAI General Secretariat - RECHNUNGSHOF

2001

rok

TABLE OF CONTENTS

1. Background 1

2. Project Methodology and Implementation Process 1

3. Project Report Overview 2

4. Outcome of Literature Search 2

5. Description of Survey 2

5.01 Survey Purpose

5.02 Survey Methodology

5.03 Target Population and Return Rates

6. Survey Findings 4

6.01 SAI Organisational Structure

6.02 SAI Mandate

6.03 Constitutional/Statutory Guarantees of Independence

6.04 Functional/Operational Independence

6.05 Freedom of Reporting

6.06 Financial Autonomy

6.07 Managerial/Administrative Autonomy

6.08 Status of SAI Independence

6.09 Potential/Prospects for Improvement

6.10 Recommended Actions by Survey Respondents

7. Regional Characteristics/Differences Derived from Survey Responses 14

8. Outcome of Consultations 16

9. Overall Conclusions 17

10. Task Force Recommendations 19

Appendices

A. Task Force Terms of Reference and Membership

B. Survey Questionnaire

C. Bibliography (Publications and Internet Sites of Interest)

D. Consultations Reports

E. Outcome of Lisbon Seminar (1998) and IVth EUROSAI Congress (1999)