This good practice guidance was written in 2005 by the United Kingdom's Department for International Development (now the Foreign, Commonwealth & Development Office). While slightly dated, it still provides useful information for in-country staff of development agencies to better understand the role of SAIs, engage with SAIs, and advocate for SAI independence.
The guidance was written principally for governance advisors, economic advisors and programme managers leading DFID’s engagement with partner country public financial management & accountability (PFMA) reform programmes.