An-Najah Staff

Abstract The principle of transparency and accountability has become one of the most important democratic standards in good governance nowadays, which made governments and civil society institutions focus to agreat extent on standards of external supervision over governmental performance. Driven by that, this study has concentrated on highlighting the definition of this kind of supervision through the International Independence Standards of Supreme Audit Institutions (INTOSAI). Therefore, it focused on requirements of both nominal and real independence and the extent to which these two principles can be implemented in the Palestinian legislations. This study comes to bridge the gap that occurred while addressing the extent to which the State Audit and Administrative Control Bureau of Palestine adheres to the International Independence Standards of Supreme Audit Institutions (INTOSAI). The researcher adopted the descriptive, analytical approach, and the results have shown that the percentage of commitment by the State Audit and Administrative Control Bureau of Palestine to the INTOSAI standards was 63.3%, which is a fairly average. According to that, the researcher has deemed it necessary that the State Audit and Administrative Control Bureau should be more committed to the INTOSAI standards, especially interms the relationship between these standards with the public authorities in Palestine. The reason behind this step is to allow freedom of expressing technical and neutral opinion regarding the work of audited bodies. The researcher also emphasized the importance of the availability of political will to support the Bureau, especially with respect to its financial and administrative independence, as well as the importance of reviewing and amending laws and legislations regarding to the work of this Bureau.