期刊名称：Transylvanian Review of Administrative Sciences
印刷版ISSN：1842-2845
出版年度：2014
卷号：10
期号：43
页码：122-145
语种：English
出版社：Babes Bolyai University
其他摘要：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.
其他关键词：transparency; accountability; Supreme Audit Institutions; International Organization of Supreme Audit Institutions; websites
