Abstract

Supreme Audit Institutions (SAIs) are entrusted with providing assurance on the use of funds in implementation of projects by governments. This includes audits of projects and agencies utilizing development cooperation funds. Owing to a research gap in study of accountability of development cooperation projects by SAIs, this study has been undertaken to examine the perception of experts and practitioners in understanding the contribution of SAIs’ audits towards accountability in development cooperation projects. Primary data has been collected by administering a survey questionnaire. Analysis of the responses indicate that audits by SAIs provide accountability in development cooperation projects in terms of the indicators under consideration. The study will enable the different stakeholders in development cooperation including donors and implementing agencies and citizens to place greater reliance on SAI audits as accountability mechanism as part of country Public Financial Management systems.

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