The aim of this article has been to develop a communication strategy that will allow Supreme Audit Institutions (SAIs) to enhance their transparency and accountability to target groups. The study emphasizes the fact that these organizations should base their strategy on three fundamental props-target audience, message, and channels of communication. Defining the target audience and the message and revealing the most common ways of getting the message across have been the backbone of the theory put forward in this article. The analysis highlights the need for SAIs to aim their communication strategy at an increasingly wider audience which will, in turn, receive different messages via both traditional and new media.
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