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pdf Supreme Audit Institutions Independence Index: 2021 Global Synthesis Report Popular

The Supreme Audit Institutions Independence Index is a methodological tool launched by the World Bank in July 2021 to measure the independence of supreme audit institutions around the world.

The index scores SAIs against the follow 10 indicators:

  1. Constitutional and legal framework
  2. Transparency in the process for appointing the SAI head
  3. Financial autonomy
  4. Types of audits
  5. Operational autonomy
  6. Staffing autonomy
  7. Audit mandate
  8. Audit scope autonomy
  9. Access to records and information
  10. Right and obligation on audit reporting

For each indicator a SAI recieves a score of 1 (for fully meeting the indicator criteria), 0.5 (for partly meeting the criteria), or 0 (for not meeting the criteria). These scores are then combined into an overall score of the SAI's independence ranging from 0 to 10, with 10 indicating the SAI fully met all independence criteria.

The 2021 Gloabl Synthesis Report is the first report from the Supreme Audit Institutions Independence Index and presents the findings from the index's first year.

More information on the index can be found at