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Transparency International Knowledge Hub [1]

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Date: 2026-08 

Description

This paper examines the evolving role of Supreme Audit Institutions (SAIs) in preventing and addressing corruption. Traditionally responsible for providing independent oversight of public finances and ensuring compliance with laws and regulations, SAIs are increasingly recognised as important actors within broader anti-corruption systems. Building on the commitments set out in UNCAC Resolutions 8/13 (2019) and 9/3 (2021), this paper draws on a review of 153 UNCAC implementation reports and 44 country submissions to the UNODC Working Group on Prevention of Corruption to explore how measures enabling SAIs to contribute to global anticorruption efforts are being implemented across countries and regions.



Authors

Andy McDevitt



Reviewers

Daniela Patiño Piñeros and Jorum Duri

Date

17/08/2026

Tags

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[1] Url: https://knowledgehub.transparency.org/product/the-role-of-supreme-audit-institutions-in-the-fight-against-corruption-recent-trends-and-challenges

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