Document Database

Documents Database

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.

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Welcome to the SIRC Documents Database

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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 Cover

INTOSAI-P 1:

The Lima Declaration

INTOSAI-P 10 Cover

INTOSAI-P 10:

Mexico Declaration on SAI Independence

UN Resolution 66/209 Cover

UN Resolution

A/66/209

UN Resolution 69/228 Cover

UN Resolution

A/69/228

Guidance Documents

Guidance documents on SAI independence and relevant topics have been issued by several organizations. While several of these guides were made specifically for in-country donor staff, they can be useful to all readers.
SAI Independence Donor Resource Kit Cover

SAI Independence Donor Resource Kit

Making SAI independence a reality: Some lessons from across the Commonwealth cover

Making SAI independence a reality: Some lessons from across the Commonwealth

Making SAIs count: Suggestions for DFID Country Offices Cover

Making SAIs count: Suggestions for DFID Country Offices

External Audit and Oversight Topic Guide Cover

External Audit and Oversight Topic Guide

Academic articles

Guidance documents on SAI independence and relevant topics have been issued by several organizations. While several of these guides were made specifically for in-country donor staff, they can be useful to all readers.

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.

In order to help reders navigate the article collection and research landscape, the SIRC is currently working on a comprehensive literature review on SAI independence, which we aim to have available by December 2020.