The INTOSAI Development Initiative (IDI) has today released a statement regarding recent efforts by the Audit Office of the Republic of Cyprus to access information in connection to their audit work of the Cyprus Investment Program.
The statement, signed by IDI Director General Einar Gørrissen, expresses concern following limitations which have hampered the Audit Office’s efforts to obtain timely, direct and free access to all the necessary documents and information for the proper discharge of its responsibilities.
The statement notes that such limitations are contrary to the spirit of Principle 4 of the Mexico Declaration, which calls for SAIs to have unrestricted access to information. It also notes that such limitations can also negatively affect other principles of SAI independence, such as Principle 5 on the right and obligation of SAIs to report on their work and Principle 6 on the freedom to SAIs to determine the content and timing of audit reports, as well as the timing of their publication and dissemination.
The full statement can be read here: IDI Statement on Cyprus (Feb 24 2021)
IDI has been working with the Audit Office of Cyprus as part of its SAI Independence Rapid Advocacy Mechanism (SIRAM), which provides advocacy support to SAIs facing potential challenges to their independence. SIRAM is managed by the Independent SAIs work stream, which can be contacted at
IDI is the capacity development arm of the International Organization of Supreme Audit Institutions. We have a global mandate to enhance the capacity and performance of developing country SAIs and to advocate for the independence of SAIs. For more information, please see our Introduction to IDI. For additional comments, please get in touch with IDI.