Auditing and financial control COPYRIGHTED

The process of auditing and control of public finances and the public finance management (PFM) system should ideally be a technically competent, transparent, independent, and accountable system. The Supreme Audit Institutions (SAIs) have come to play a considerably more visible role in the field of anti-corruption, and support to strengthen SAIs and other internal and external financial controls have been amplified. Still, the main weaknesses of public auditing and financial control systems are that the state institutions with this mandate can be subject to political interference, politization, and wing-clipping.

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The whole U4 team