Supreme audit institutions, or SAIs, play an important role in establishing transparency and accountability in public financial management. In order to fulfill this role, however, SAIs must be indepedent institutions. This means that SAIs are able to allocate their own resources, determine their own auditing agenda, and publish and share their findings freely.

The unfortunate reality is that many SAIs around the world struggle to gain and maintain this independence. From excessive excutive interference to funding limitations and publishing restrictions, there remain a myriad of challanges to SAI independence. If SAIs are to effectivly carry out their duty to the government and citizens, then these challanges must be addressed and SAI independence must become a global norm.

The benefits of SAIs extend far beyond the local government. Citizens, civil society activites, foreign investers, and international donors can all use the work of audit institutions to improve transparency, identiy cases of waste or fraud, and increase government acountability. It is therefore in everyone's interest to promote and protect the independence of SAIs.

The SAI Independence Resource Centre (SIRC) serves as an information portal on this important topic, providing all interested parties with the resources you need to advocate for SAI independence. Here you can find informaiton, publications, supporting documents, and talking points that can help you engage with relevant stakeholders to ensure that SAI independence.

The SIRC is part of the Indepdent SAIs work stream at the INTOSAI Development Initiative. This work stream seeks to advocate for SAI independence and to support SAIs currently facing challenges to their independence.

Delivery of IDI’s work in this area is made possible through partnerships with organisations within and outside INTOSAI, and the financial and in-kind support of donors, SAIs and INTOSAI bodies. Full information about our partners and the SAI Independence work stream can be found on the IDI website.