Observations about the convergence programme

Abstract

The activity of supreme audit institutions is no longer limited to the preparation of reports on audits – conducted in accordance with international standards – but supports the work of legislators and the (financial) government in (national) economic issues with advice based on the synthesis of audit experiences. The evaluation of the economic or fiscal policies, or the professional correlations thereof is beyond the competence and authorisation of such institutions. Advice is given and opinion is formed usually via the publication of audit experience analyses and recommendations that can be utilised in the implementation of a certain task or programme.