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IDI/SAI Independence 2016-2018

Beneficiary level: Global
Project status: Completed
Duration from: 2016-01-01
Duration to: 2018-12-31
Total budget (US Dollar): $186220

Effective SAIs deliver value and benefits and make a difference in the lives of citizens by contributing to accountability, transparency and integrity, staying relevant and leading by example. To be able to deliver these value and benefits a SAI needs an enabling and conducive institutional framework, this includes SAI independence as a primary requirement.  Both the Lima and Mexico declarations define this SAI independence. SAI independence also finds central place in the 66th   UN General Assembly resolution 2012 and  69th  UNGA Resolution 2014 promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs, which recognized that SAIs can accomplish their tasks objectively and effectively only if they are independent of the audited entity and are protected against outside influence. In reality, many SAIs in the INTOSAI Community still fall well short of the level of institutional capacity and independence defined in the Mexico Declaration. The 2014 Global Survey clearly indicates that many challenges of SAIs in developing country remain on their independence.
Advocacy – As a part of advocacy the IDI will advocate the cause of SAI independence in various for a, and in close cooperation with other INTOSAI bodies. The IDI may also consider cooperating with INTOSAI regions to conduct and publish on a regular basis a study on SAI independence in different INTOSAI regions in comparison to the requirements of ISSAI 10. The study could also examine the link between SAI independence and the effectiveness of SAIs.
Guidance – The IDI may consider documenting guidance to illustrate what ISSAI principles could look like in different SAI models e.g. audit office model, court system etc- Model legislation, success stories could also be documented and shared. As SAIs lobby for independence, they also need to have in place appropriate organizational structures and processes that will be necessary once they have greater independence. This guidance could also include a discussion on such structures and processes.
SAI Level Support – The IDI plans to provide SAI level support for about three SAIs who seek to strengthen their independence. The SAIs to be supported will be selected on basis of clear criteria, which would include the readiness of SAI leadership and conduciveness of SAI environment. The IDI will provide SAI level support by helping the SAI draft legislation, reviewing draft legislation, supporting the SAI leadership in their dialogue with a wide variety of stakeholders as they lobby for greater independence, and arranging peer interaction with SAI heads in similar situations who have been successful.
Given SAI needs and the importance of this issue to the effectiveness of SAIs, the IDI plans to initiate support for institutional capacity development of SAIs through this programme. The purpose of the programme would be ‘greater SAI independence’. The pilot programme is expected to run from 2016- 2018 to begin with. While the programme design is yet to be discussed with key stakeholders, the programme is likely to have the following elements.  Funding: IDI Basket funds, MFA France

SAIs connected to this project

  • Gabon
  • Papua New Guinea
  • Suriname
How the project was initiated
Request by SAI
Gender Relevance
Has the project/activity as an objective “the strengthening of the SAI Institutional Framework/ Independence”?
Contact person: Beneficiary SAI/Region/Committee
Source of funding
IDI basket funds
Other Source of funding
Contact person: Provider of support
Freddy Ndjemba, [email protected]
Implementing agency(s)
INTOSAI Development Initiative (IDI)
Contact person: Implementing partner(s)
Freddy Ndjemba, [email protected]
Type of support
Stand alone project
Support modality
Support categories covered
Organisational capacity, Administrative Services, External Stakeholder Relations, Other form of support
Is support based on beneficiary SAI/INTOSAI region Strategic Plan?
Link to related projects/programs
No related projects/programs
Any other information