This study provides a comparative analysis of how supreme audit institutions and parliaments have developed effective working relationships in the European Union (EU) and EU Accession countries. If offers guidance to SAIs and parliaments for establishing effective working relationships. It analyses the expectations set out in international standards and identifies factors that influence these relationships which have to be taken into account when looking to develop practical arrangements between the SAI and the parliament. It also describes features and practices across Europe, highlights key issues for effective relations, areas of good practice and offers a toolkit for strengthening working relations between SAIs and parliaments.
The report is based on the contributions of SAIs from EU member states and accession countries. In response to a survey conducted by SIGMA in 2016, 33 SAIs replied describing how they work with their parliaments and the way their respective parliaments use their SAI looking to enhance the impact of its working relationship with parliament. To some extent this holds true as well for parliaments that want to use SAI reports for holding government to account.