INTOSAI guidance on independence

The International Organization of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for national Supreme Audit Institutions or SAIs. INTOSAI currently provides a global set of pronouncements, standards and guidance to help SAIs act as effective accountability organisations.

INTOSAI also issued a handout on independence of SAIs in February 2019, for SAIs to use in discussions with their Permanent Missions and other influencers or stakeholders.

Independence-related pronouncements, standards and guidance

The INTOSAI Framework of Professional Pronouncements (IFPP) replaced the former ISSAI framework.

INTOSAI pronouncements directly relevant to SAI independence are INTOSAI-P 1: The Lima Declaration and INTOSAI-P 10: The Mexico Declaration on SAI Independence. Both set out the fundamental principles of SAI independence.

The other pronouncements, standards and guidance that relate most directly to SAI independence are:

• INTOSAI-P 12: Value and Benefits of SAIs - making a difference to the life of citizens

• INTOSAI-P 20: Principles of Transparency and Accountability

• ISSAI 130 – Code of Ethics

• ISSAI 140 – Quality Control for SAIs

• ISSAI 100 – Fundamental Principles of Public Sector Auditing

• ISSAI 200 – Financial Auditing Principles

• GUID 9030: Good Practices Related to SAI Independence

The INTOSAI Development Initiative (IDI)

The IDI has initiated a capacity development program to contribute to the ongoing efforts to enhance the independence of SAIs globally. The programme’s draft guidelines Towards Greater Independence - A Guidance for Supreme Audit Institutions contains a wealth of useful information for SAIs about independence.

The IDI’s SAI Independence Resource Centre (SIRC) is an online knowledge centre with information and resources about the INTOSAI independence pillars and supporting guidance and documents.