Many SAIs have contributed to governmental reform initiatives as auditor, in the early stages of reforms, as advisor, to improve management in timely fashion, or as researcher of best practices.

• 在改革的早期，很多审计署都以审计者的角色为政府改革起步作出了贡献，站在献策者或者经验丰富的研究者的立场，它们推动了管理制度的及时改进。