The SAI community (represented by INTOSAI) and the donor community recognise the following principles underlying donor support:
Individual country-led strategic plans and development action plans that are comprehensive, realistic, and prioritized.
INTOSAI will endeavor to achieve the strategic goals set out in the INTOSAI Strategic Plan.
Commitment to respecting SAI country leadership, independence, and autonomy.
Mobilize additional resources, in accordance with its respective rules, laws, and procedures.
Deliver any financial or other support for audit capacity-building programs in a harmonized and coordinated manner.