Review and Analysis of INTOSAI Standards for Good Governance

The present study aims to review and analyze the standards of the International Organiza- tion of Supreme Audit Institutions and based on the standards provided by the expert work- ing group to achieve good governance. Therefore, in this article, the potential capacities of these institutions to achieve good governance indicators are examined and the necessity of strategic development of the priorities of higher auditing institutions in this field is empha- sized. This analytical article, based on the results of INTOSAI surveys, was extracted from 62 Higher Auditing Institutions in the world, and the responses to this survey showed that Higher Auditing Institutions, in addition to trying to develop new methods (39 %) Try to identify the main risks and trends (27%). The main question of this article is how the Court of Audit can participate effectively (and without compromising its independence) in advi- sory activities to strengthen good governance? Our hypothesis in the present article also states: Using the collective experience of the top audit firms in the world, which includes a set of factors, can lead to the strengthening of good governance. The method of data collec- tion is a library and based on the results of the INTOSAI survey from 62 countries, which has been analyzed analytically and descriptively. In this article, suggestions based on the analysis of the results of the survey to apply the research are presented.