IDI / Independent SAIs work stream

The Independent SAIs programme is one of IDI’s works streams.
An independent SAI is a key pillar of national integrity and governance systems. The independence of an SAI
from the executive bodies it audits3 is fundamental to its role in public accountability and in building trust
between the organs of the state and society. Yet evidence4 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 Independent SAIs works stream is divided into 3 components:
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.
b. Establishing a knowledge function on SAI independence to analyse global and regional trends
and learn lessons.
c. Mobilising rapid advocacy support to SAIs facing threats or challenges to their independence.
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.
b. Facilitate stakeholder engagement at the country level in support of SAI independence.
c. Managing expectations related to independence.
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.
b. Global and Regional Accountability Organisations.
c. The Development Community.