UN DESA Policy Brief No. 177: Unlocking external audits: how supreme audit institutions contribute to effective, transparent and sustainable fiscal systems for the SDGs

Effective and transparent public financial management is crucial for building trust in public institutions and mobilizing and effectively spending additional resources for sustainable development. Supreme Audit Institutions (SAIs) provide critical information and evidence to inform assessments of the performance of national fiscal systems, including in relation to SDG implementation, and to enhance the effectiveness of fiscal systems for sustainable development.