Proceedings of the International scientific and practical conference ―Advances in Science and Humanity‖ (March 29-31, 2026) / Publisher website: www.naukainfo.com. – Vienna, Austria, 2026. - 176 p.

9 3. Conceptual impact: changes in learning processes, mentality and behavior in auditees or society, which can potentially lead to a paradigm shift in the public sector. The author also identified three levels of impact, namely micro, meso and macro: • Micro level : impact at the individual level; • Meso level : impact at the organizational/audit level; • Macro level : impact at the national level involving parliament and the media. Professor Sjörd Keulen has proposed different ways of measuring impact: • Instrumental impact : counting implemented recommendations that are useful at the meso level. It is based on self-reports, questionnaires, but does not include the perspective or assessment of the audited organization itself. Furthermore, it does not take into account obstacles or audit quality; • Conceptual impact : commitment to audit recommendations through surveys and subsequent audits; • Strategic impact : use of the report in parliament. Sjörd Keulen notes a number of factors that influence impact at three distinct levels: - Micro level : relationship between auditor and auditee, relevance and timeliness of report, implementation of recommendations and follow-up audits; - Meso level : Ministry, organizational readiness to follow recommendations, special measures; - Macro level : media attention, pressure from government and parliament; To improve the impact of SAIs, four components are important, which relate to: 1. Legitimacy of the SAI : the SAI should be perceived as a reliable partner that delivers high-quality work; 2. Micro-level : the impact of the audit, auditors should work professionally and courteously with auditees; 3. Meso-level : strong relationships between the SAI and the auditee, i.e. the relationship between the SAI and the auditee also influences the level of interest from auditees;