quality standards of the supreme audit institutions (sai) and its role in supporting transparency requirements

The present study aims to clarify the concepts and relationships that exist between the supremeaudit institutions (sai) of financial control represented by the office of financial control and the extentof its contribution to adopting the intosai standards on transparency and accountability. in addition, itsability to support transparency requirements to reduce administrative and financial corruption bymonitoring the practices and performance of government institutions using the mechanisms ofaccountability and transparency. to achieve this, the researcher used the analytical descriptive method bygiving out questionnaire with questions and explanations to the study sample of a size of (42) peopleconsists of auditor’s observers from state audit and administrative control bureau as main tool to collectdata necessary for exploring their perspectives in order to obtain the study purpose. the result of thisstudy reveals that the there is a correlation and an impact between quality standards of the supreme auditinstitutions (sai) and supporting transparency requirements. based on the study results, the researcherpresented a number of recommendations the most important is the necessity of drafting texts that allowthe use of reports issued by the federal financial supervision bureau by members of society as evidenceof condemnation against spoilers and manipulators of public money at all levels.