<![CDATA[General Background Evaluating the operational alignment of supreme audit institutions with international public sector accounting standards is essential for sustainable development. Specific Background However, a significant execution gap persists regarding how international frameworks are integrated into localized state accounting procedures. Knowledge Gap This study evaluates the compliance level of the Federal Board of Supreme Audit with the International Organization of Supreme Audit Institutions public asset governance framework. Aims Analyzing a 224-respondent survey via SPSS V26 and AMOS V26, the empirical framework examines structural correlation models. Results The empirical assessment reveals a moderate compliance rate of 59.9% to 72.2% across governance indicators, with structural equation modeling confirming a significant positive regression effect on public sector accounting openness. Novelty Shifting to a proactive lifecycle asset management framework directly minimizes operational risk. Implications State institutions must establish an integrated strategic policy ecosystem to secure long-term fiscal sustainability. Keywords: Public Asset Governance, GUID 5260, Transparency and Disclosure, Supreme Audit Institutions, Fiscal Sustainability Key Findings Highlights The federal audit authority exhibits a moderate compliance rate varying between 59.9% and 72.2% across the eleven public sector indicators. Structural equation modeling confirms a significant positive regression relationship between framework implementation and government unit accountability. Post-implementation auditing methods create clear strategic gaps compared to the proactive lifecycle asset management approach.]]>
