Effectiveness of Supreme Audit Institution;Case study of Pakistan.

      Аннотация: This research is undertaken to explore factors, which are affecting role of Supreme Audit Institution (SAI) of Pakistan to bring transparency and accountability in Public-Parliament-PAOs relationship.Data triangulation involves the use of questionnaires and interviews with audit officers to support the research objective.Research findings highlight that SAI is not playing its role effectively to bring accountability and transparency due to several macro and micro factors e.g. performance related factors, Ineffective training systems,resource constraints and negative behavior of auditee. It is suggested that President, Prime Minister and concerned authorities should consider these issues seriously to strengthen the role of SAI as a sole watch dog of Parliament to hold government entities accountable for fair appropriation of funds.

Ключевые слова: Accountability, Corruption, Effectiveness, Pakistan, Auditing, auditors, Auditing Standards, PAO, Supreme Audit Institution(SAI), Ministries, Auditee, SPSS, Nvivo 10