This Practical Guide, was developed by UNODC to assist the supreme audit institutions and anti-corruption bodies in their efforts to establish or enhance their collaboration and their operative measures to prevent and fight corruption. This guide was developed as part of the Abu Dhabi Declaration Programme, funded by the Supreme Audit Institution of the United Arab Emirates. The Guide includes chapters on understanding institutional frameworks, prevention, enforcement, international cooperation, knowledge and capacity building and the use of information and communication technologies in the context of exploring joint areas of work and strengthening collaboration.