Abstract

Transparency refers to unrestricted public access to timely and reliable information about decisions and performance in the public sector. Supreme Audit Institutions as independent institutions, according to professional regulation, are obliged to be transparent to all stakeholders and the general public. Hence, this paper analyzes the transparency of the State Audit Office, as the Supreme Audit Institution in the Republic of North Macedonia through its official website and annual visits by all interested parties. Two independent variables are included in the research: the budget and the change of management from the existence of the State Audit Office until today, to determine if they correlate with the number of visits to the website. To determine the relationship between the variables, a correlation matrix was used, and the data was processed through the SPSS software. The obtained results indicate a strong positive correlation between the determined variables.

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