pdf Literature Review on Supreme Audit Institution Independence Popular

Independence is universally accepted as a foundational concept for Supreme Audit Institutions (SAIs). Institutional independence does however not mean that the SAI is isolated. A SAI needs allies and partners, both on its independence journey and in the performance of its functions. It is important to gain an overview of how SAI independence is understood and how SAIs are seen to fit into the ecosystem of accountability institutions.

The purpose of this literature review is to enhance knowledge and awareness about SAI independence. 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. Firstly, 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. Secondly, the identification of gaps related to data, information, and comprehension may guide future projects. Thirdly, the document is intended to inform the work of diverse actors, who can promote additional research and publications on the subject.

The literature review was prepared by Beka Feathers, an Independent Consultant at Political Development Consulting. 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.