ALRAQABA . ISSUE 20 25 Application of INTOSAI P-12 Principle (on the Value and Benefits of Supreme Audit Institutions) in the Chamber of Accounts’ Activities Public sector auditing is carried out by the Supreme Audit Institutions (hereinafter - SAIs). SAI is an important institution that benefits society and makes a difference in the lives of citizens. Public sector auditing has a positive impact on gaining society trust by determining how well public resources are being used. The role of SAIs as auditors over the stewardship of public finances leads to an increase in the demands and expectations of stakeholders, which require said SAIs to set up their activity to meet the highest standards and adapt to the changes that occur. SAIs making difference to the lives of citizens To strengthen the transparency, accountability and integrity of govenrment and public sector entities Being a model organization Demonstrating ongoing relevance to citizens and stakeholders www.azernews.az Vugar Gulmammadov Chairman of the Chamber of Accounts of the Republic of Azerbaijan Financial Standards Audit &
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