Being a model organisation through independence

SAI independence is a privilege. A SAI seeking to broaden independence must be able to show that it is a model organisation, is credible, competent and is held to account for its actions and operations.

Being a model organisation means leading by example, which involves:

• Being transparent

• Being accountable

• Having good governance

• Managing operations effectively

• Acting ethically

• Striving for excellence

• Contributing to the wider public sector

SAIs may want to compare their current arrangements in each of these areas against PASAI’s checklist of good practices.

In addition, a range of factors relating to SAI transparency, accountability and being a model organisation are set out in:

• INTOSAI-P 12: The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens and

• INTOSAI-P 20: Principles of Transparency and Accountability.

It is noted that SAIs operate under different mandates and models, so these principles may not be equally applicable to all SAIs.