Concepts such as Good Governance, Good Financial Governance and accountability have become increasingly significant in the international discussion. Supreme Audit Institutions are key pillars of accountability and Good Governance. They are important actors on the national level, as well as in the international development discourse. This volume of essays highlights the current international discussion and furnishes the reader with a wealth of information about ways in which the external audit function can contribute to Good Governance. It will provide the readers with fresh insights, inspiring suggestions, and ideas.