Transparency in Latin American and Caribbean Supreme Auditing Institutions

Abstract

One of the objectives of supreme audit institutions (SAIs) is to promote transparency and accountability of the public sector entities. But, at the same time, SAIs must improve their own transparency and accountability. The use of information and communication technologies plays an essential role in making this disclosure. The International Organization of the Supreme Audit Institution (INTOSAI) recognizes that communication is a strategic factor of SAIs. Studies have analyzed information dissemination practices carried out in developed countries. However, SAIs elsewhere, such as the Latin American and Caribbean, have not been the object of research. This chapter analyzes whether these SAIs are using the internet as a means to enhance transparency and interaction with stakeholders. The results indicate that, although in general the institutions analyzed publish the information required by INTOSAI, there is still ample room for improvement, especially regarding interaction with their stakeholders.