ARE SPANISH SAIs ACCOMPLISHING INTOSAI's BEST PRACTICES CODE OF TRANSPARENCY AND ACCOUNTABILITY?

The International Organization of Supreme Audit Institutions (INTOSAI) is promoting the improvement of information transparency of Supreme Audit Institutions (SAIs). Compliance with a statement of principles of transparency and accountability is intended to convert SAIs into an example of transparency and accountability. This article analyzes whether SAIs have used the Internet as a means to improve the transparency of their actions and the interaction with stakeholders in compliance with INTOSAI's statement. Results indicate that, although Regional Spanish SAIs have used information and communication technologies (ICTs) in improving communication and providing greater access to information there is still a long way to go.