Soft Law Instruments in Global Auditing: The Role of INTOSAI, International Declarations, and JURISAI in Shaping SAIs

OpenAlex İngilizce

Abstract This article investigates the role of soft law instruments in global auditing, with a focus on the contributions of INTOSAI, international declarations, and the development of JURISAI in shaping Supreme Audit Institutions (SAIs). It highlights the International Organization of Supreme Audit Institutions (INTOSAI) as a key global actor fostering transparency, accountability, and governance across 195 SAIs worldwide. Central soft law frameworks such as INTOSAI-P 50, the Lima Declaration, and the Mexico Declaration are examined for their influence on establishing legal, procedural, and operational benchmarks to enhance the independence, financial autonomy, and operational efficacy of SAIs. The article also explores the integration of these frameworks into the broader context of global governance, emphasizing the vital role of SAIs in reinforcing public trust and ensuring financial integrity. The creation of JURISAI marks a significant development in the institutionalization of jurisdictional auditing, driving global collaboration, capacity-building, and adherence to international auditing standards. The inaugural General Assembly of JURISAI in October 2024 laid the groundwork for its governance structures and strategic priorities, emphasizing its commitment to advancing jurisdictional audit models for strengthened public finance oversight. Through an analysis of these advancements, the article offers a nuanced understanding of the evolution and impact of soft law instruments on SAIs, providing valuable perspectives for scholars and practitioners in the domain of global auditing governance.