Digital tools used by the SAI in the EU

This material is based on the analytical study “Audit of Local Budgets: The Experience of SAIs in the EU.”

The analytical study examines the issue of local budget audits in EU countries conducted by Supreme Audit Institutions (SAIs). The study focuses on 12 unitary countries where SAIs have the relevant mandate. In six cases, we were also able to obtain additional information through in-depth interviews with SAI experts.

Among other things, the study paid particular attention to the issue of digital tools and systems used by SAIs to plan audits, conduct them, and monitor the implementation of recommendations.

In this article, we highlight key practices in the use of digital tools by SAIs in EU countries.

Please note! The material is available for review in Ukrainian only