Objective and Content of the SAI Independence Resource Kit for Heads of SAI
The Resource Kit on SAI Independence for SAI Leaders is a reference guide for those who occupy SAI leadership positions. The objective of the resource kit is to provide SAI leaders with an overview of the meaning and implications of SAI independence, the challenges in obtaining and safeguarding it, as well as resources and partnerships that can be of use in the journey towards enhanced independence.
The Resource Kit is divided into three sections. The Understanding Independence section defines independence, its benefits, and the role of SAIs in government oversight and accountability, highlighting the principles of SAI Independence as established by INTOSAI. The Assessing SAI Independence section highlights various assessment tools that can be used to determine the independence level of SAIs. Finally, the Supporting SAI Independence section gives an overview of international references, partners and support to SAI independence, including the SAI Independence Rapid Advocacy Mechanism (SIRAM).