Functions of Supreme Audit Institutions in Russia and Foreign Countries

In the member countries of the International Organization of Supreme Audit Institutions (INTOSAI), the functioning of public audit bodies is based on the principles of good governance, supporting governments in improving efficiency, enhancing transparency and public trust, ensuring accountability and objectivity, fighting corruption, and promoting effective and efficient access to and use of public resources. In order to identify the best practices of the functioning organization of supreme audit institutions and using the results in organization of the activities of the Accounts Chamber of the Russian Federation, the authors analyze the experience of developed and developing countries of the world. The basis for the analysis were regulatory legal acts of states as well as official websites of national organizations of the state audit system. The functions of supreme audit institutions vary in different countries, but the authors compile a comprehensive set of nine groups of functions in the context of 20 selected countries: financial audit; performance audit; strategic audit; external quality control of audit organizations and auditors; audit of state contract system; legislative expertise; external control over the activities of political parties and election campaigns; personnel audit; and judicial functions. The research results are structured and presented in the form of tables.