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Building Strong Legal Foundations for SAI Independence: IDI’s LEG SAI Initiative

18/12/2025

Building Strong Legal Foundations for SAI Independence: IDI’s LEG SAI Initiative

Independence is the cornerstone of every Supreme Audit Institution (SAI). It is an essential element for SAIs to act as independent institutions to hold governments accountable.

The legal roots and constitutional framework for SAI independence is a principle affirmed in the Lima and Mexico Declarations.

SAI legal teams stand behind this principle. They are the quiet champions who provide legal advice for audits, guide institutional decisions, and advocate for autonomy.

Recognising their vital role, the INTOSAI Development Initiative (IDI) launched the LEG SAI initiative. Through careful design, LEG SAI set out to strengthen SAIs’ legal capacities and position them as proactive defenders of independence.

In the last quarter of 2025, LEG SAI brought together legal experts from EUROSAI, OLACEFS, and AFROSAI-E in three regional workshops held in Warsaw, Bogotá, and Pretoria. These collaborative spaces enabled participants to share best practices, discuss challenges, and explore strategies to safeguard institutional independence. Participants discussed ways to enhance and monitor legal frameworks and engage effectively with the judiciary for protecting SAI’s mandate.

The insights gathered through this participatory approach are shaping the next steps of LEG SAI and its key deliverables.

Learn more about the LEG SAI initiative and how IDI is working to protect SAI independence.

AFROSAI-E

EUROSAI

OLACEFS

 

 

 

 

 

Initiative

LEG SAI – Safeguarding SAI Legal Foundations

Topics

Independence

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