Title page
Contents
List of abbreviations and acronyms 6
Executive summary 7
Introduction 9
Background 9
Requirements of international standards related to communication and engagement 10
Existing guidance 11
Data collection 12
Acknowledgements 13
1. Stakeholders 14
List of SAI external stakeholders outside the parliament and audited entities 14
Citizens / General public as a specific stakeholder 16
Civil society organisations as a specific stakeholder 17
Media as a specific stakeholder 17
Conclusion 18
2. Stakeholder expectations and perceptions 20
Documenting stakeholder expectations 20
Formulating stakeholder expectations 20
Approaches to identification of stakeholder expectations 22
Conclusion 25
3. Strategic approach 27
Strategising engagement with stakeholders 27
SAIs' goals for engagement with stakeholders 29
Measuring achievement of goals 30
Distinct approaches to stakeholder groups 31
Conclusion 32
4. Organisational arrangements for implementation 34
SAI arrangements to implement stakeholder engagement strategies 34
Assessing the costs of engaging with stakeholders 35
Conclusion 37
5. Levels of engagement with stakeholders 38
Informing stakeholders 40
Consulting stakeholders 42
Collaborating with stakeholders 44
Engaging with non-institutional stakeholders during the audit process 50
Civil society as a potential 'institutional' partner for SAIs 54
Conclusion 54
6. Communication and reporting 56
Planning communication with differing target audiences 56
Communication plans for individual audit reports 59
User-friendliness of audit reports 60
Digital solutions and online channels 61
Conclusion 63
Annex A. List of references to the requirements in ISSAIs related to co-operation with stakeholders that are mandatory for 'ISSAI compliant' SAIs 64
Annex B. Strategising engagement with stakeholders 69
Figure 1. Types of stakeholders 15
Figure 2. Mechanisms for identifying stakeholders' expectations 23
Figure 3. SAIs' strategies for engagement with stakeholders 27
Figure 4. Internal arrangements 34
Figure 5. Assessment of engagement costs 36
Figure 6. Levels of engagement with stakeholders 1 39
Figure 7. The majority of SAIs that collaborate with stakeholders engage them as experts in audits 40
Figure 8. Over three quarters of the SAIs engage with non-institutional stakeholders 50
Figure 9. Engagement with non-institutional stakeholders throughout audit phases 51
Figure 10. Planning communication with different target audiences 56
Figure 11. Communication plans for individual audit reports 59
Figure 12. Social media use 62