Working with supreme audit institutions

Supreme Audit Institutions (SAIs) carry out the external audit of public sector bodies and are one of the key links in the formal system of financial accountability in most countries.  The strengthening of partner country SAIs can therefore result in significant improvements to the effectiveness of Public Financial Management and Accountability (PFMA) systems as a whole. The purpose of this paper is to provide guidance on ways in which country offices can support SAIs to increase their impact.