INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


Independent SAIs work stream documents

One of the main tasks of the Independent SAIs work stream is to map, collect, and organize literature on SAI independence. There is a wide variety of material on this topic, ranging from UN Resolutions and INTOSAI Principles to donor guides and academic research. 

All publications IDI has collected on SAI Independence are available in the documents section of the SAI Independence Resource Centre. We encourage you to explore these documents, along with the rest of the SIRC, and make use of its resources for SAI Independence. 

Work Stream Publications

IDI World Justice Forum Session 2022


Independence Discussions at the Hague


Literature Review on SAI Independence

Cover image for SAI Independence Literature Review

Impact of the COVID-19 Pandemic on the Independence of SAIs


Resource Kit on SAI Independence created for SAI Leaders


SAI Independence Resource Kit for In-Country Donor Staff


Statements on SAI independence

IDI occasionnaly issues statements concerning the independence of a particular SAI. These statements may be issued by IDI alone, or may be joint statements issued in cooperation with one or more partner organizations or INTOSAI bodies.

Independence is vital prerequisite for supreme audit institutions to fulfill their mandate to provide an effective oversight function on government activities. Whenever the independence of a supreme audit instituion is threatened, IDI stands ready to investage and respond. If you are aware of a current threat to SAI independence, please report it