The State Audit Office of Hungary (SAO) has adopted the methodological document entitled ‘Principles on the utilisation of the SAO’s work’ and included this document into the framework of its professional rules on auditing. The document was prepared with using as guidance the standard ISSAI 12, which was issued by INTOSAI. All the 12 principles of ISSAI 12 appear in the SAO’s new document.
Principles adopted by SAO concerning the utilisation of its work
2014. 02. 04. 12:32
Mr. László Domokos, President of the SAO has signed the document entitled ‘Principles on the utilisation of the SAO's work’, which, accordingly, has become part of the SAO’s framework of professional rules on auditing. In addition to this new document, at this level of methodological regulation (i.e. the level of basic principles) there are four additional documents: ‘Safeguards to ensure the SAO’s independence’ (in alignment with ISSAI 10), ‘Principles of transparency and accountability’ (in alignment with ISSAI 20), 'Principles of the SAO on proper conduct’ (in alignment with ISSAI 30) and the ‘Principles of quality-controlled operation’ (in alignment with ISSAI 40).
The operation of SAO has been pervaded by the approach of utilisation for years. This is well shown in the corporate strategy, which contains the goal for the SAO to reach the best possible utilisation of its audit work by the auditees, and make the maximum impact with its audits.
The recently adopted methodological document was prepared with using as guidance the international standard ISSAI 12 (‘The value and benefits of Supreme Audit Institutions – making a difference to the lives of citizens’) approved by INTOSAI at its Congress in Beijing last autumn. The INTOSAI had already dealt with this issue at its 2010 Congress, when one of the themes were the ‘Value and benefits of supreme audit institutions'.
In alignment with the structure of ISSAI 12, the SAO’s principles on utilisation are under 3 headings, named as follows: (1) Strengthening the accountability, integrity, and transparency of the public sector (2) presenting the added value of the SAO’s work (3) the operation of the SAO as a model organisation.
The English version of the document ‘Principles on the utilisation of the SAO’s work’ can be downloaded from here.