Are Spanish Audit Institutions Complying with Best Practices for Transparency and Accountability?

The International Organization of Supreme Audit Institutions (INTOSAI) recognizes that disclosure is a factor that has become crucial to the success of the work of Supreme Audit Institutions (SAI). This article aims to analyze whether the Spanish SAIs have implemented new information technology, and more specifically the Internet, as a means to improve both the transparency of its actions as interaction with their stakeholders. The results indicate that although, in general, the Spanish SAIs show high levels in the analyzed aspects of transparency and accountability, rather there is still room for improvement, especially in relation to the interaction with their stakeholders which, to date, even widespread use of social networking as an innovative element for this interaction is made.