... perspectives and judgments.Transparency, usability and timelinessA SAI must not be forced to withhold findings and should, within its legal mandate, befree to decide what to publish and how. The ... financial systems and transactions, including anevaluation of compliance with applicable statues and regulations, audit of internal control and internal audit functions and audit of probity and propriety ... countries); strategic and corporate plans, mission statements, and annual re- ports;- Policy files and management committee and board minutes; organization charts, internalguidelines, and operating...