Supreme Audit Institutions (SAIs) are independent government agencies responsible for auditing public sector finances. Their primary role is to ensure transparency and accountability in the use of public funds, helping to prevent corruption and mismanagement. SAIs conduct audits of government accounts, programs, and operations, providing reports that inform policymakers and the public. SAIs operate under the principles of public sector auditing and are often guided by international standards. They play a crucial role in promoting good governance by evaluating the efficiency and effectiveness of government activities, ultimately contributing to better public service delivery and trust in government institutions.