Quality Standards of the Supreme Audit Institutions (SAI) and Its Role in Supporting Transparency Requirements

Shiler Abdulrahman Rasheed


The present study aims to clarify the concepts and relationships that exist between the supreme Audit Institutions (SAI) of financial control represented by the Office of Financial Control and the extent of its contribution to adopting the INTOSAI standards on transparency and accountability. In addition, its ability to support transparency requirements to reduce administrative and financial corruption by monitoring the practices and performance of government institutions using the mechanisms of accountability and transparency. To achieve this, the researcher used the analytical descriptive method by giving out questionnaire with questions and explanations to the study sample of a size of (42) people consists of auditor’s observers from State Audit and Administrative control Bureau as main tool to collect data necessary for exploring their perspectives in order to obtain the study purpose. The result of this study reveals that the there is a correlation and an impact between quality standards of the Supreme Audit Institutions (SAI) and supporting transparency requirements. Based on the study results, the researcher presented a number of recommendations the most important is the necessity of drafting texts that allow the use of reports issued by the Federal Financial Supervision Bureau by members of society as evidence of condemnation against spoilers and manipulators of public money at all levels.


Quality Standards; Supreme Audit Institutions; Transparency; Clarity of Roles and Responsibilities

Full Text:



Abdullah, Y.H., Agalla, S.R., and Sadq, Z.M. (2019). The role of accounting information systems in rationalizing administrative decisions. Journal of Arts, Literature, Humanities and Social Sciences. Vol. 39, pp: 333-354.

Ali, M.A., Omer, S.O. & Sadq, Z.M. (2018). The Role of Information System Efficiency Human Resources in the Strategic Practices of Human Resources Management. Iraqi Administrative Sciences Journal. 2(2): 219-233.

Ånerud, K. (2004). Developing International Auditing Standards: Corporation between INTOSAI and the International Federation of Accountants’, International Journal of Government Auditing, October, pp. 20-24.

Arena, M. & Jeppesen, K.K. (2010), ‘Internal auditing's’ jurisdiction and the quest for professionalization: The Danish case’, International Journal of Auditing, Vol. 14, pp. 111-129.

Belkaoui, A. (2004). Are you being fooled?” Audit Quality of Government university of Illinois at Chicago, USA.

Craswell, A. (1997), ‘Competition in Public-Sector Auditing’, Australian Accounting Review, Vol. 7, no. 1, pp. 16-21.

Escher, S. (2005). Auditing E-Government as a Tool to Empower Citizens and Further Socio-Economic and Human Development. Report UN/INTOSAI Seminar on Government Auditing, Vienna.

Funnell, W. (1998), ‘Executive coercion and state audit: a processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing 1978-84’, Accounting, Auditing & Accountability Journal, Vol. 11, No. 4, pp. 436-458.

INTOSAI, (2019). Available online at: http://www.intosai.org/ar/about-us.html

Llewellyn, S. (1994), ‘Managing the Boundary: How Accounting is Implicated in Maintaining the Organization’, Accounting, Auditing & Accountability Journal, Vol. 7, No. 4, pp. 4-23.

Otbo, H. (2005), ‘The establishment of the INTOSAI Professional Standards Committee’, International Journal of Government Auditing, October, pp. 1-3.

Rasheed, S.A., Saeed, V.S., and Sadq, Z.M. (2019). The role of responsibility accountability in strengthening the foundations of administrative reform. Journal of Arts, Literature, Humanities and Social Sciences. Vol. 37, pp: 328-314.

Riahi. B. A. (2004) Are you Being Fooled? Audit Quality and Quality of Government, University of Illinois at Chicago 601 S. Morgan St. Chicago, Il, 60607.

Sadq Z.M. (2019). The Role of Empowerment Strategies in Achieving Organizational Effectiveness. International Journal of Social Sciences & Educational Studies. 5(3): 110-127.

Sadq, Z.M. (2019). The Relationship between Organizational Power and Job Involvement and Their Impact on Achieving Strategic Objectives (An Empirical Study of Private Hospitals Managers' Perspectives in Erbil City, Kurdistan Region of Iraq). International Journal of Multicultural and Multireligious Understanding. 6(5): 627-637.

DOI: http://dx.doi.org/10.18415/ijmmu.v7i1.1366


  • There are currently no refbacks.

Copyright (c) 2020 International Journal of Multicultural and Multireligious Understanding

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

International Journal of Multicultural and Multireligious Understanding (IJMMU) ISSN 2364-5369
Copyright © 2014-2018 IJMMU. All rights reserved.