An international comparative study of the audit and accountability arrangements of supreme audit institutions

Purpose The aim of this paper is to compare the audit and accountability arrangements Supreme Audit Institutions (SAIs) internationally. Design/methodology/approach Building on a theorisation regulatory space, extended by new spaces public audit, scope research 196 SAIs that are full members International Organization (INTOSAI). study based documentation review, workshops with steering panel, survey all (response rate 64%, being 125 members), seven regions INTOSAI discussion at Congress. Findings suggests for underpinned INTOSAI's global voice, country's space organization, capacity themes used structure comparison. results show there diversity in capacities SAIs, but also an opportunity recognising positive potential fulfilling its voice leveraged from work members. Originality/value This most comprehensive underpinning enables themselves regionally