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.

11 In our opinion, in order to change lives for the better and meet the expectations of stakeholders ( the public, parliament ), SAIs should move away from the traditional role of controller of state finances and property management and focus their knowledge, skills and efforts on a people-oriented approach ( where a person with their needs is at the center of the audit ) and finding alternative ways to increase the impact of the audit [4, p.38]. This strategic guideline is consistent with the provisions of INTOSAI international standards (ISSAI), in particular GUID 5202 Sustainable Development: The Role of Supreme Audit Institutions [5], as well as EU Regulation 2023/2772 of 31.07.2023 [6], where the European sustainability reporting standards (ESRS) are regulated. After all, in today's changing environment, it is necessary to change traditional methods of conducting audits in order to meet public needs and be valuable for citizens and other stakeholders. The study shows that the concern of the audit community at the international level regarding the need to increase the value of audit and the role of SAIs in the future evolutionary development of national society is not disappearing. Therefore, in this context, the internal motivation of each SAI is important, including the desire to learn and improve, which is a strong reason for the growth of productive cooperation with stakeholders and focusing on collecting information to establish effective feedback. Therefore, in modern conditions, the SAI, in order to meet the demands, must study and analyze the needs of stakeholders, their opinions, attitudes, expectations, moods, assessment criteria and the ability to meet needs. For greater effect, SAIs can develop an individual approach for each ministry/agency/organization, i.e. a specific stakeholder, taking into account the national context and the specifics of the relationship. Here, it is also important to identify key stakeholder groups, select relevant topics to ensure effective feedback. In addition, it is advisable to choose the best time and tools for collecting information and establishing feedback, as well as establish an appropriate level of participants, methodological approach (qualitative, quantitative or combined).