SAI Independence

Background

An independent SAI is a key pillar of national integrity and governance systems. The independence of an SAI from the executive bodies it audits is fundamental to its role in public accountability and in building trust between the organs of the state and society. Yet evidence shows that levels of financial and operational independence are low, and declining, in many regions of the world. SAI Heads face reduced protection from unjust removal; SAIs face increased interference in their budgets from the executive; and many SAIs face restrictions in deciding the scope and publishing the results of their work. 

The principles of SAI independence are laid down in the INTOSAI Lima and Mexico declarations. This work stream will support INTOSAI’s efforts in “advocating for and supporting the Independence of SAIs” as a cross-cutting priority in its 2017-2022 Strategic Plan. Under its 2014-18 strategic plan, IDI began to pilot support for SAI independence. Under the current strategic plan, support will be scaled-up, to combine both global support and advocacy with enhanced support to more SAIs to strengthen their independence.

SAI Independence Components

Component 1: Global Advocacy And Support For Independent SAIs

Raising awareness of the importance of and challenges to SAI independence are pivotal in creating an environment for change. Adoption of the UN Resolutions A/66/209 and A/66/228 have provided IDI and the INTOSAI Community with a tool to put SAI independence on the global agenda. In addition, shortcomings in the status of independence have been highlighted in the 2014 and 2017 Global SAI Stocktaking Reports. IDI’s advocacy for SAI independence will focus on: 

a. Demonstrating the Value and Benefits of independent SAIs in strengthening accountability, transparency and integrity. 

IDI will work globally with key partners including INTOSAI, the UN, donors, parliamentary bodies, and civil society organisations (CSOs) to raise the topic of SAI independence on the global agenda. IDI will seek to ensure decision makers and influencers at the global, regional and country-levels understand the importance of SAI independence as an enabler of improved public accountability. 

b. Establishing a knowledge function on SAI independence to analyse global and regional trends and learn lessons. 

IDI is in a unique position to systematically collect, analyse and disseminate data on the status of SAI Independence over time. IDI will seek to maintain and strengthen information sharing regarding the development of SAI Independence, to enable a more informed and effective approach to strengthening SAI independence worldwide. 

c. Mobilising rapid advocacy support to SAIs facing threats or challenges to their independence. 

Once secured, SAI independence needs to be sustained. The political and institutional landscapes in all countries are in a constant state of flux, often posing new threats to SAI independence. These threats can manifest quickly through changes to a country’s constitution, budget or audit laws, or through attempts to remove the Head(s) of the SAI or proposals to abolish the SAI itself. IDI will therefore develop its capacity to assist SAIs experiencing threats to their independence. This will include establishing and maintaining information channels to keep alert to threats to SAI independence, and developing a support service able to rapidly mobilise advocacy support to SAIs. Such advocacy support would involve bringing together global, regional and country actors to ensure a coordinated and coherent response to threats to SAI independence.

Component 2: Provide Targeted SAI-Level Support For Independence

Building on the lessons learned from its pilot programme on SAI independence, IDI will support an increased number of SAIs in strengthening their independence through the following efforts:

a. Provide and Coordinate Support

This may include mapping the current state of SAI legal and defacto independence (against ISSAI 1 and 10, or using tools such as SAI PMF), developing a strategy for enhancing SAI independence, supporting the drafting of appropriate legislation, reviewing draft Acts, and helping the SAI respond to emerging threats to independence.

b. Facilitate stakeholder engagement at the country level in support of SAI independence.

IDI will assist SAIs in engaging with key stakeholders to mobilise support for greater independence. This may include parliaments, donors, PFM actors and CSOs, to raise their awareness of the SAI and its benefits, and to garner support for independence. Measures may include SAI engagement in policy dialogue, establishing an accountability working group of key stakeholders, or supporting the development and implementation of a joint strategy for the SAI’s institutional strengthening.

c. Managing expectations related to independence. 

Enhanced SAI independence will also raise the expectations that stakeholders have of the SAI as well as the expectations of SAI staff. IDI will support SAIs to manage expectations and plan for improved organisational and professional staff capacity to ensure that greater independence improves SAI performance.

Component 3: Facilitate Effective Partnerships And Stakeholder Engagement In Support Of SAI Independence

This supports effective delivery of components one and two, by forming partnerships and strengthening partners for SAI independence at the global, regional and country levels, as follows:

a. INTOSAI Regional bodies

This offers a platform to engage with SAIs within each region that often face similar challenges, and to bring in other regional accountability organisations. While the format will vary according to each region, partnerships could include working together on mapping independence status and challenges across SAIs in a region and creating and utilising regional platforms to advocate for SAI independence. IDI will in addition seek to ensure that the regional platforms can be used for SAIs to share experiences and learn from each other in terms of effective measures to strengthen independence.

b. Global and Regional Accountability Organisations

To maximise the impact of IDI’s advocacy initiatives, it will be important to bring in relevant stakeholder groups capable of enhancing IDI’s messaging and reaching wider stakeholder groups. This may include global and regional organisations of Legislative Committees (e.g. Public Accounts Committees), and relevant international CSOs focused on accountability and transparency.

c. The Development Community

At the global level, IDI will engage with the development community to advocate for SAI independence, better understand the institutional challenges involved in strengthening SAI independence and how to overcome these, develop joint global strategies to strengthen SAI independence, and promote greater use of SAIs’ audit reports. At the country-level, SAI independence is often part of wider policy dialogue covering governance and PFM reforms, in which the development community may play a key role. IDI will therefore seek to partner with donors to develop a common, coordinated position and message on SAI independence, and put their combined weight behind efforts to strengthen SAI independence.

SAI Independence Resource Centre

The SAI Independence Resource Centre (SIRC) is an online knowledge hub which provides guidance and materials for SAI staff, development partners, and civil society organizations to advocate for SAI independence in the country where they operate. The SIRC will launch in October 2020.

Supreme audit institutions, or SAIs, play an important role in establishing transparency and accountability in public financial management. In order to fulfil this role, however, SAIs must be independent institutions. This means that SAIs are able to allocate their own resources, determine their own auditing agenda, and publish and share their findings freely.

The unfortunate reality is that many SAIs around the world struggle to gain and maintain this independence. From excessive executive interference to funding limitations and publishing restrictions, there remain a myriad of challenges to SAI independence. If SAIs are to effectively carry out their duty to the government and citizens, then these challenges must be addressed and SAI independence must become a global norm.

The benefits of SAIs extend far beyond the local government. Citizens, civil society activities, foreign investors, and international donors can all use the work of audit institutions to improve transparency, identify cases of waste or fraud, and increase government accountability. It is therefore in everyone's interest to promote and protect the independence of SAIs.

The SIRC serves as an information portal on this important topic, providing all interested parties with the resources you need to advocate for SAI independence. Here you can find information, publications, supporting documents, and talking points that can help you engage with relevant stakeholders to ensure that SAI independence.

The SIRC is part of the Independent SAIs work stream at the INTOSAI Development Initiative, which seeks to advocate for SAI independence and to support SAIs currently facing challenges to their independence.

Cooperating Partners

Strategic Partners

Funding Sources

Funding for SAI Independence also comes from IDI core funding. Full information about financial contibutors to IDI core funding can be found here.

Report a threat to SAI independence

SAI Independence Rapid Advocacy Mechanism

Independence is a critical prerequisite for any SAI to carry out its mandate. The independence of a SAI from the executive bodies it audits is fundamental to its role in public accountability and in building trust between the state and society. The essential role of SAI independence has been clearly established by INTOSAI in the Lima and Mexico Declarations, and confirmed in United Nations resolutions 66/209 and 69/228. These resolutions call on member states to promote the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs, and specifically SAI independence.

Unfortunately, evidence shows that levels of financial and operational independence are low and declining in many parts of the world. SAI Heads face reduced protection from unjust removal; SAIs face increased executive interference in their budgets;SAI audit reports are not followed up;and SAIs face restrictions in publishing the results of their audits.

Given these realities, SAI independence has been made a priority in both the INTOSAI and IDI Strategic Plans and is high on the agenda of Development Partners. IDI has dedicated a work stream to support Independent SAIs andis working to scale-up its support for SAI independence globally. This includes stepping up IDI’s advocacy, raising awareness of threats toand breaches of SAI independence and brokering support for SAIs facing challenges to their independence. IDI plans to receive, review, and respond to these threats/breaches through the SAI Independence Rapid Advocacy Mechanism (SIRAM).

SIRAM will help the INTOSAI and donor communities deliver timely and effective responses to political developments or legal reforms which may negatively affect the independence of a SAI. Such threats may manifest themselves through amendmentsto a country’s constitution, changes to the budget or audit law, attempts to remove the Head(s) of the SAI,delays or interference in theappointment of the Head of SAIor even proposed abolitionor downgradingof the SAI itself. Through SIRAM, IDI, INTOSAI, Development Partners and other stakeholders can work together to organise advocacy and response solutions that will help support SAIs in maintaining and securing their independence. Elements of SIRAM have been piloted in 2019 in North Macedonia and Somalia with success, and will now be standardised.

SIRAM is divided into four stages: 1) Information gathering, 2) Assess, 3) Respond, and 4) Follow-up. The first stageis the initialinformation-gathering where IDI will do a preliminary review of the reported or identified threat/breach of one of the eight pillars of SAI independence as outlined in the Mexico Declaration (ISSAI-P 10) to establish whether it is a genuine and real, and deliver an preliminary conclusion within 15 days. If the preliminary review concludes that the threat/breach is genuine and real, IDI will reach out to the SAI in question (if not already done). Advocacy support under the SIRAM can be provided only if the SAI facing the breach/threat requests or agrees to the support.

Once approval comes from the SAI, the information gatheringstage is complete, andthe process continues to the assessment phase (stage 2).In this stage, IDI will work with the SAI and external stakeholders, where appropriate, to further review the breach/threat, understand its specific nature and context, and develop a response strategy.The IDI aspires to complete this within 30 days of receiving the initial report. In the response stage (stage 3), IDI and stakeholders will work with the SAI to take concrete action against the breach/threat, based on the results from the assessment. Potential responses can include, but are not limited to:issuance of statements to relevant authorities, provision of targeted advocacy supportat the country, global or regional levels, in-country missionstoengage with stakeholders, and support in drafting legal provisions for relevant acts and regulations. These responses may come from IDI, or from stakeholders, depending on the situation, and will be issued in agreement with the threatened SAI.If a SAIIndependence Ambassador (being discussed in the INTOSAI-Donor Cooperation) is appointed, he/she could be a valuable partner in the various responses.

After the initial response(s), the follow-up stage (stage 4) will ensure that IDI and other relevant stakeholders remain involved in the quest of or long-term maintenance of the SAI’s independence. In some cases, follow-up may entail long-term engagement between IDI, Development Partners,the SAIand potential other stakeholders.

pdf Download the SAI Independence Rapid Advocacy Mechanism ToRs (231 KB)

If you are aware of a threat to a SAI's independence, please contact our team.

Statements on SAI independence

In situations where the independence of a SAI is under serious threat, IDI may issues a statement on the matter, either alone or jointly with partner organizations. Here is a list of recent statements on SAI independence:

• IDI issues statement on current situation at Ghana Audit Service (30 July 2020)

• IDI issues statement on proposed audit legislation in Somalia (29 November 2019)

• INTOSAI and IDI issue joint statement expressing concern over the situation at SAI North Macedonia (28 November 2019)

• IDI advocates for SAI independence in Chad (16 October 2018)

SAI Independence team

Ola Hoem

Deputy Director General, SAI Governance Department 

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Freddy Njemba

Senior Manager, SAI Governance Department

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Matthew Price

Manager, SAI Governance Department

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Laurent Soublin

Coordinator, SAI Governance Department

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