Welcome to the SIRC Documents Database
There are numerous publications covering the topic of SAI independence, ranging from high-level documents such as UN resolutions and INTOSAI Principles, to development parnet policy papers and academic articles.
The SIRC Document Database serves as a knowledge centre where users can browse our database of material related to SAI independence. Explore the topic pages below, or search by title on the left. If you know of a document on SAI independence that should be included in the SIRC Document Database, please let us know.
Welcome to the SIRC Documents Database
There are numerous publications covering the topic of SAI independence, ranging from high-level documents such as UN resolutions and INTOSAI Principles, to development parnet policy papers and academic articles.
The SIRC Document Database serves as a knowledge centre where users can browse our database of material related to SAI independence. Explore the topic pages below, or search by selecting the search option under the Documents section in the main menu.
Core Documents of SAI Independence
The Principles of SAI Independence have been laid out by the International Organization of Supreme Audit Institutions (INTOSAI) in a document known as the Mexico Declaration, or INTOSAI-P 10.
The importance of SAIs in good governance, and of SAI independence in ensuring SAIs can fulfill their role, have been established and confirmed by the international community in two United Nations resolutions, A/66/209 and A/69/228.
INTOSAI-P 1:
The Lima Declaration
INTOSAI-P 10:
Mexico Declaration on SAI Independence
UN Resolution
A/66/209
UN Resolution
A/69/228
Guidance Documents
SAI Independence Donor Resource Kit
Resource Kit on SAI Independence for SAI Leaders
Making SAI independence a reality: Some lessons from across the Commonwealth
External Audit and Oversight Topic Guide
Academic articles
Supreme audit instituions have increasingly become a central focus for academic research papers in the fields of social sciences, public policy, public financial management, public administration, and anti-corruption studies.
The SIRC is currently developing a database of journal articles which are in some way relevant to the topic of SAI independence. These can be articles analyising SAI independence itself, or articles which focus on related topics, such as how effective and independence SAIs contribute to good governance, improved public financial management, and anti-corruption efforts. The database also includes articles which explore the ongoing challenges facing SAIs and SAI independence, and the areas in which additional work remains for SAIs to completely full their mandate and deliver full value to citizens.
Articles in the database are organized by accessability and are divided into two categories: open-access and non-open access. For the open-access articles, where possible, we have sought to include a full copy of the article (in PDF format) on the SIRC. For the non-open-access articles, we have provided links to the journal site where you can explore options of accessing the article.
We hope the database can serve as a useful reference point for researchers studying the topic of SAI independence, as well as for other actors who work with SAIs in some capapcity and could benefit from exploring research on SAIs.
Literature Review on SAI Independence
In order to provide an overview of recent writings on SAI Independence, IDI has prepared a literature review on the topic. The literature review synthesizes the main conceptions on SAI independence from academic publications as well as policy papers from international organizations, bilateral donors, and civil society organizations. The review aims to capture how SAI independence is perceived by the academic and practitioner literature.
The expected benefits from the review are three-fold. First, it can provide a broader understanding of how different stakeholders view SAI independence can contribute to learning, which again can lead to more effective advocacy on the matter. Second, it can help identify current gaps in data, information, and comprehension which may guide future projects. Third, the document is intended to inform the work of diverse actors, who can promote additional research and publications on the subject.
Please note: As the literature review is a synthesis of conceptions on SAI independence in the academic and practitioner literature, it does not reflect the views of INTOSAI nor IDI on the functioning, scope and challenges of SAIs and their independence.
