Enhancing Transparency, Accountability and Effectiveness of Supreme Audit Institutions of India Through Communication Networks
| Author | Supriya Sharma,P.S. Bhatnagar |
| Published date | 01 January 2016 |
| Date | 01 January 2016 |
| DOI | http://doi.org/10.1177/0019556120160107 |
| Subject Matter | Article |
ENHANCING TRANSPARENCY, ACCOUNTABILITY
AND EFFECTIVENESS
OF
SUPREME
AUDIT INSTITUTIONS
OF
INDIA
THROUGH
COMMUNICATION NETWORKS
P.S.
BHATNAGAR
AND SUPRIYA
SHARMA
Supreme Audit Institutions
(SAls)
are
public sector organisations
independent
of
government and accountable
to
the national and
state legislatures responsible for overseeing the auditing
of
the
government .financial operations. SAis are playing vital role
in
good governance and
to
enhance their own role and making
their functioning more effective, they
are
using various new
tools and techniques. Communication capacity with various
stakeholders
is
one
such
tool that
can
enhance their .functioning.
SA!s
are
using various techniques
of
communication which
are
generally divided into internal and external communication.
This
article is about how SAis
in
India
are
proactively setting
an
example for
an
open,
accountable and transparent institutions
under the
frame
of
their
comprehensive
external
communication
strategies.
PUBLIC
ADMINISTRATION
/management has
two
fundamental features:
transparency
and
accountability, and to ensure the same in the field
of
public
financial management Supreme Audit Institutions (SAis) are the key
institutions which play a vital role in good governance. SAis are public
sector organisations independent
of
government and accountable to the
national /state legislature, responsible for auditing the government financial
operations. Across the world there exist three main organisational models
of
SAls: Judicial Model, Monocratic Model, and Board Model. Judicial Model
is also known as Napoleonic system and has both judicial and administrative
authority. This model is used in countries following Roman law and can
be found in the countries
of
Europe-France,
Italy, Spain, Portugal and
in many Latin American and Francophone countries. In the Westminster
model, also called Monocratic model, head
of
SAI is known as "Auditor
General". The office
of
the Auditor General is an independent body that
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