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Transparency in Latin American and Caribbean Supreme Auditing Institutions
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Author(s): David Ortiz-Rodríguez (University of Granada, Spain), Laura Alcaide-Muñoz (University of Granada, Spain), Jesús Mauricio Flórez-Parra (University ECCI, Colombia)and Antonio Manuel López-Hernández (University of Granada, Spain)
Copyright: 2019
Pages: 20
Source title:
Organizational Auditing and Assurance in the Digital Age
Source Author(s)/Editor(s): Rui Pedro Marques (University of Aveiro, Portugal), Carlos Santos (University of Aveiro, Portugal)and Helena Inácio (University of Aveiro, Portugal)
DOI: 10.4018/978-1-5225-7356-2.ch011
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Abstract
One of the objectives of supreme audit institutions (SAIs) is to promote transparency and accountability of the public sector entities. But, at the same time, SAIs must improve their own transparency and accountability. The use of information and communication technologies plays an essential role in making this disclosure. The International Organization of the Supreme Audit Institution (INTOSAI) recognizes that communication is a strategic factor of SAIs. Studies have analyzed information dissemination practices carried out in developed countries. However, SAIs elsewhere, such as the Latin American and Caribbean, have not been the object of research. This chapter analyzes whether these SAIs are using the internet as a means to enhance transparency and interaction with stakeholders. The results indicate that, although in general the institutions analyzed publish the information required by INTOSAI, there is still ample room for improvement, especially regarding interaction with their stakeholders.
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