SAIs also face widely varying situations regarding the extent of the discretion that they have in the use of available audit resources. Some have almost total discretion in selecting which audits to perform and when to perform them. Others are constrained by requirements in law to perform certain audits, such as an annual audit of the execution of the state budget. Results may need to be delivered by a specified date that may consume a substantial portion of the available audit resources, at least during certain periods of the year. Nevertheless, all SAIs need.
