An essential condition for asserting responsibility in public finances is that they are open and transparent. The Public Finance Act mentions ways of applying the principles of openness, and also stipulates the entities obliged to present data and information on public finances. There is,...

This article investigates the impact of the audit and ombud process on the implementation of recommendations made by Supreme Audit Institutions (SAI) and Ombudsmen in Belgium and the Netherlands. Based on previous findings in the literature the focus lies on influential internal and external...

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing...