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.

12 It is important not only to provide feedback, but also to analyze achievements, achievements, constantly, systematically monitor this issue to gain some experience, learn important lessons in order to improve relations with stakeholders. Establishing effective feedback with stakeholders can significantly help improve the activities of the SAI itself in performing its core functions, as well as making transparent, well-founded decisions in audit activities, which will positively affect the effectiveness of the institution. The analysis of the applied tools, methodological approaches and mechanisms for increasing the impact of the audit shows that there is no single approach for everyone. That is, it is impossible to simply use the applied international tools or mechanism, copy and paste it to achieve the result. It is necessary to take into account the specifics of each SAI, the national context, analyze the requests of different stakeholders, the interaction of various factors that are important for the stakeholders themselves. The implementation of these elements helps the SAI create an effective system of influence that ensures improved quality of audit activities, report writing, improved interaction with stakeholders, achievement of the institution's strategic goals, implementation of reforms and other positive changes in society. The conducted research showed modern directions, trends, and the importance and relevance of the application by higher audit bodies of organizational and methodological approaches to involving stakeholders to increase the impact of auditing. Each SAI, in accordance with the requirements of international INTOSAI standards, should strive to change the lives of citizens for the better. However, achieving this goal is quite difficult. Therefore, SAIs should increase the value of auditing, as well as the role of the institutions themselves in social processes and changes. It is necessary to constantly demonstrate to stakeholders ( citizens, parliament ) their significance and importance in the life of the country. The internal motivation of the SAI is important here, namely the desire of the institution, represented by its leadership, to change, improve, implement effective organizational