Nagy, SándorGál, JózsefVéha, Antal2021-06-282021-06-282012-11-30Applied Studies in Agribusiness and Commerce, Vol. 6 No. 3-4 (2012) , 63-691789-221Xhttps://hdl.handle.net/2437/318063In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.application/pdfsustainable developmentexternal auditingsupreme audit institutionsINTOSAInetwork theoryfolyóiratcikkOpen AccessUniversity of Debrecen, Faculty of Economics and Business, Hungaryhttps://doi.org/10.19041/APSTRACT/2012/3-4/9Applied Studies in Agribusiness and Commerce3-46APSTRACT1789-7874