Independence for supreme audit institutions is not a singular goal.
It is a series of principles which SAIs and society must work to achieve together.
The INTOSAI community has identified eight principles of SAI independence.
These principles collectively determine if a supreme audit institution has the freedom and flexibility it needs to effectively carry out its mandate and fulfill its oversight function. Each principle highlights a key area where independence must be defined and consistently maintained if a SAI is to be successful in its work.
The eight principles of SAI independence were defined by the INTOSAI community in the Mexico Declaration and are the result of a collective effort by the international public audit community to identify the independence issues most relevant to SAIs.
Explore the eight principles below. If you would like more information, including real-world examples of each principle in action, follow the links to the individual pages.
Principle 1
The existence of an appropriate and effective constitutional/statutory/legal framework and of de facto application provisions of this framework.
Principle 2
The independence of SAI heads and members (of collegial institutions), including security of tenure and legal immunity in the normal discharge of their duties.
Principle 3
A sufficiently broad mandate and full discretion in the discharge of SAI functions.
Principle 4
Unrestricted access to information.
Principle 5
The right and obligation to report on their work.
Principle 6
The freedom to decide the content and timing of audit reports and to publish and disseminate them.
Principle 7
The existence of effective follow-up mechanisms on SAI recommendations
Principle 8
Financial and managerial/administrative autonomy and the availability of appropriate human, material, and monetary resources.
Do you know of a Supreme Audit Institution facing a theat to its independence?