Touching the Heart of Governance: Lessons from Vinod Rai on the Role of Supreme Audit Institutions

Sutthi Suntharanurak
3 min readJun 28, 2023

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Not Just and Accountant : The Story of Vinod Rai

Source https://www.amazon.com/Not-Just-Accountant-NationS-Conscience/dp/8129134616

In a recent remark that emphasized the significance of autonomy and integrity in government audit departments, Vinod Rai, the former Comptroller and Auditor General (CAG) of India, encapsulated the purpose of Supreme Audit Institutions (SAIs) succinctly.

"We cannot do the role of cheerleaders. We strive to provide objective feedback on the functioning of the various departments of the government," he said.

Please see http://archive.indianexpress.com/news/cag-we-can-t-don-the-role-of-cheerleaders/1013949/0

Rai's words resonate beyond the confines of the Indian administration, reverberating through the halls of audit entities around the globe. It is a powerful reminder that these entities, far from being mere 'cheerleaders', play a fundamental role in maintaining national integrity and promoting transparency, objectivity, and responsibility in government operations.

The pivotal role that SAIs perform is often underappreciated. But their task is clear - to examine the income and expenditure of the government and ensure that every penny of public money is used effectively and efficiently.

In a world where corruption and inefficiency can significantly hinder a nation's development, SAIs, like the CAG in India, act as the guardians of financial rectitude.

The essence of an audit is not to criticize for the sake of criticism, nor to laud without reason. Its function is to provide an impartial, honest assessment of the government's performance, shining a light on inefficiencies and malpractices, and offering constructive feedback for improvement.

By doing so, SAIs become the standard bearers of public trust, holding governments accountable for their actions.

As Vinod Rai’s tenure showed, auditors general must maintain a stance of integrity, objectivity, and courage.

His tenure as the CAG of India was marked by his refusal to bow to political pressure and his insistence on upholding the truth, even when it was uncomfortable. His term witnessed a series of high-profile audits that exposed large-scale corruption and led to significant reforms.

Rai served as a model for auditors around the globe, showing that with a commitment to integrity and a refusal to compromise, an auditor can have a substantial impact on their nation's governance and development. His quote signifies that being a 'cheerleader' for government action is not the role of the SAI; rather, its role is to provide unbiased feedback and hold the government accountable for its actions.

However, the role of an SAI is not just to uncover fraud or inefficiencies. It is also tasked with the responsibility of enhancing transparency and accountability in public financial management. This includes ensuring that public funds are used for their intended purpose and deliver the desired results, improving the effectiveness of public spending, and encouraging good governance practices.

Supreme Audit Institutions represent an essential pillar of national integrity.

As Vinod Rai aptly put it, their role isn’t to act as cheerleaders, but to ensure the highest standards of accountability, transparency, and effectiveness in public financial management. Through their rigorous audits and relentless pursuit of truth, they uphold public trust and play a pivotal role in a nation’s progress and development. As we move forward, it is crucial that the world’s SAIs continue to uphold these high standards and remain steadfast in their commitment to integrity and objectivity.

Dr. Sutthi Suntharanurak

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Sutthi Suntharanurak

Government auditor from Thailand and the researcher in the accountability area. He defined himself as "Auditonomist" that came from economist and auditor.