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Abstract
In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on
sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it
could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit
functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from
network theory.