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.

10 4. Macro-level : the national context, including parliament, media attention and government involvement, can help to attract attention and stimulate the implementation of audit recommendations. The fundamental basis and reliable means for increasing the impact of the audit are reliability, communication and proper relationship management. The Netherlands Court of Audit, as the supreme audit institution, has implemented an organizational and methodological model for organizing impact, which consists of the following three steps, in particular: - impact begins with relevance, and relevance begins with interaction; - taking into account the audit results and developments in this area, it is important to establish what role the SAI wants to play? - organization of actions: in the first and second stages. The experience of the Netherlands Court of Audit (NCA) demonstrates the importance of involving stakeholders and encouraging them to communicate and cooperate with the SAI. And in this situation, the main thing is professional communication in a friendly atmosphere with positive reinforcement. For auditors and other officials who develop relevant policies, it is important to put themselves in the shoes of the target audience and thus assess their needs, i.e. to take into account the relevant requests of stakeholders. To achieve the appropriate impact of the audit, productive communication is important, a clear formulation of objectives and what the institution does as an audit institution, as well as effective provision of relationship management, which is fundamental to involving stakeholders and creating conditions for effective influence. The analysis of the proposed approaches to increasing the impact of audits shows that when developing an impact strategy, as well as implementing the appropriate methodology, the developers or organizers of this process must remember the end result and what the goal of increasing the impact of audits is. First of all, it is necessary to ensure effective feedback with stakeholders so that they clearly understand the intentions and help in the implementation of these plans.