IDI Work stream Independent SAIs 2024-2029
An independent SAI is a key pillar of the national accountability ecosystem. The independence from the executive bodies it audits[1] is fundamental to its role in public accountability and in building public trust in the SAI. Yet evidence shows that levels of SAI independence are low, and declining, in many regions of the world.
We will scale up our work around global advocacy, country level support, and partnerships. We will expand the support to SAIs moving from a narrow focus on SAI independence to support the establishment of robust and sustainable legal frameworks for SAIs. This will include a focus on strengthening four interrelated and critical dimensions of SAI legal frameworks:
- Encapsulating the independence principles as per INTOSAI Principles 1 and 10, and with respect to SAIs’ legal contexts
- Establishing institutional coordination mechanisms to facilitate interactions with horizontal and diagonal accountability actors
- Strengthening SAIs’ external accountability arrangements to support their legitimacy and credibility towards society
- Addressing SAIs’ institutional approach to integrity to mitigate reputational risks, as they can negatively affect the perception around the SAI and undermine its independence
[1] And in countries following a Judicial model, the equidistance of the SAI from the executive and legislative branches of government.
SAIs connected to this project
- Afghanistan
- Albania
- Algeria
- American Samoa
- Andorra
- Angola
- Anguilla
- Antigua and Barbuda
- Argentina
- Armenia
- Aruba
- Australia
- Austria
- Azerbaijan
- Bahamas
- Bahrain
- Bangladesh
- Barbados
- Belarus
- Belgium
- Belize
- Benin
- Bermuda
- Bhutan
- Bolivia
- Bosnia and Herzegovina
- Botswana
- Brazil
- British Virgin Islands
- Brunei
- Bulgaria
- Burkina Faso
- Burundi
- Cabo Verde
- Cambodia
- Cameroon
- Canada
- Cayman Islands
- Central African Republic
- Chad
- Chile
- China
- Colombia
- Comoros
- Cook Islands
- Costa Rica
- Côte d'Ivoire
- Croatia
- Cuba
- Cyprus
- Czech Republic
- Democratic Republic of the Congo
- Denmark
- Djibouti
- Dominica
- Dominican Republic
- Ecuador
- Egypt
- El Salvador
- Equatorial Guinea
- Eritrea
- Estonia
- Eswatini
- Ethiopia
- European Court of Auditors
- Federated States of Micronesia
- Fiji
- Finland
- France
- French Polynesia
- Gabon
- Georgia
- Germany
- Ghana
- Greece
- Grenada
- Guam
- Guatemala
- Guinea
- Guinea-Bissau
- Guyana
- Haiti
- Holy See / Vatican City State
- Honduras
- Hungary
- Iceland
- India
- Indonesia
- Iran
- Iraq
- Ireland
- Israel
- Italy
- Jamaica
- Japan
- Jordan
- Kazakhstan
- Kenya
- Kiribati
- Korea (Democratic People's Republic of)
- Korea (Republic of)
- Kosovo
- Kuwait
- Kyrgyz Republic
- Laos
- Latvia
- Lebanon
- Lesotho
- Liberia
- Libya
- Liechtenstein
- Lithuania
- Luxembourg
- Madagascar
- Malawi
- Malaysia
- Maldives
- Mali
- Malta
- Marshall Islands
- Mauritania
- Mauritius
- Mayotte
- Mexico
- Moldova
- Monaco
- Mongolia
- Montenegro
- Montserrat
- Morocco
- Mozambique
- Myanmar
- Namibia
- Nauru
- Nepal
- Netherlands
- Netherlands Antilles
- New Caledonia
- New Zealand
- Nicaragua
- Niger
- Nigeria
- Niue
- North Macedonia
- Northern Mariana Islands
- Norway
- Oman
- Pakistan
- Palau
- Palestinian Territories
- Panama
- Papua New Guinea
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Qatar
- Republic of the Congo
- Romania
- Russian Federation
- Rwanda
- Samoa
- São Tomé and Príncipe
- Saudi Arabia
- Senegal
- Serbia
- Seychelles
- Sierra Leone
- Singapore
- Slovakia
- Slovenia
- Solomon Islands
- Somalia
- South Africa
- South Sudan
- Spain
- Sri Lanka
- St. Helena
- St. Kitts-Nevis
- St. Lucia
- St. Vincent and Grenadines
- Sudan
- Suriname
- Sweden
- Switzerland
- Syrian Arab Republic
- Tajikistan
- Tanzania
- Thailand
- The Gambia
- Timor-Leste
- Togo
- Tokelau
- Tonga
- Trinidad and Tobago
- Tunisia
- Turkey
- Turkmenistan
- Turks & Caicos Islands
- Tuvalu
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- United States of America
- Uruguay
- US Virgin Islands (St. Thomas)
- Uzbekistan
- Vanuatu
- Venezuela
- Viet Nam
- Wallis and Futuna
- Yemen
- Zambia
- Zimbabwe
How the project was initiated
Gender Relevance
Significant (marked 1)
Has the project/activity as an objective “the strengthening of the SAI Institutional Framework/ Independence”?
Principal objective Contact person: Beneficiary SAI/Region/Committee
Source of funding
Other Source of funding
IDI core and earmarked funds Contact person: Provider of support
Implementing agency(s)
IDI Contact person: Implementing partner(s)
Ola Hoem Type of support
Support modality
Peer to Peer support Support categories covered
Is support based on beneficiary SAI/INTOSAI region Strategic Plan?
Link to related projects/programs
No related projects/programs
Any other information