Different models of supreme audit institutions
Supreme Audit Institutions (SAIs) are the national bodies responsible for reviewing public-sector financial management and accountability and providing an independent opinion on the executive's use of public resources. The four objectives of public-sector auditing are to promote:
- the proper and effective use of public funds
- the development of sound financial management
- the proper execution of administrative activities
and
- the communication of information to public authorities and the general public through the publication of objective reports.
These fundamental objectives guide the work of all SAIs, but several different public external audit models exist around the world. The main three are the following:
|
Model |
Distribution |
|
Westminster model, also known as the Anglo-Saxon or Parliamentary model |
The United Kingdom and most Commonwealth countries, including many in sub-Saharan African, the Caribbean, a few European countries such as Ireland and Denmark, Latin American countries such as Peru and Chile |
|
Judicial or Napoleonic model |
Europe countries such as France, Spain and Italy, Turkey, Francophone countries in Africa and Asia, several Latin American countries, including Brazil and Colombia |
|
Board or Collegiate model |
Some European countries, including Germany and the Netherlands, Argentina, Asian countries including Indonesia, Japan and the Republic of Korea |