The adoption of the Beijing Declaration and the ISSAI 12 in 2013 was an important moment for the supreme audit institutions, as they formulated their role in contributing to good governance, and to make a difference to the living standards of citizens. Due to the changes in the legal environment and the implementation of the main regulations of the previously mentioned documents, the State Audit Office of Hungary(SAO) has made progress in the field of operation and audit work by developing the Hungarian model. In line with good govern-ance, the SAI conducts audit on the efficiency, effectiveness and the regular usage of public funds. The SAO places great emphasis on widely spreading the information gained from audit findings through credible institutional communication. Utilization can be observed in legislation, at audited entities and also at the sociality as a whole. In addition to their role in good governance, it is very important for SAIs to act as model organizations and to share knowledge. The SAO also emphasizes the transfer of good practices, so it participates in various international work sustainable manner with the support of a well-managed state.