May 27, 2026, Paris, France – The INTOSAI Development Initiative (IDI) and the Organisation for Economic Cooperation and Development (OECD) published a report, Strengthening the Independence of Supreme Audit Institutions, calling for a comprehensive and system-wide approach to Supreme Audit Institution (SAI) independence.

“Alongside formal rules, a range of informal, political, and institutional factors influence the space SAIs have to carry out their mandates,” said Karl Eirik Schjøtt-Pedersen, Chair of the IDI Board and Auditor General of the National Audit Office of Norway. “Through its policy considerations and recommendations, this report presents practical options to address misalignments between legal safeguards and institutional practice.”

SAIs play a vital role in overseeing governments’ performance and use of public resources. Their independence is central to their credibility and effectiveness in serving the public, and when it is under threat, there is potential for misuse of public resources, corruption, or mistrust in public institutions.

Together, the OECD and IDI set out to explore the informal factors that influence how SAIs interact, make decisions, and engage with other actors within the accountability ecosystem.  The team consulted SAIs, the Executive, the Legislative, CSOs, the media, and academia worldwide to gather feedback and experiences. The resulting report, Strengthening the Independence of Supreme Audit Institutions, includes the following findings:

• SAI independence is challenged with a lack of budgetary autonomy, limited access to information, and when they face undue influence.
• Political dynamics, reputation, relationships with other actors, and professional norms are all factors that shape SAI independence.

The OECD-IDI report underscores that an SAI’s reputation as a fair and transparent institution is critical to its role as an effective actor in the accountability ecosystem.

“Trust in the SAI is a foundation to safeguard its independence,” said Einar Gørrissen, Director General of IDI. “Stakeholders and development partners are more likely to continue to support an SAI that has a credible, fair, and legitimate reputation as an independent institution.”

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Read more about the joint report and the Global Project for SAI Independence.

Media Enquiries:

Carolyn Lillehovde, Strategic Communications Manager, IDI:  communications@idi.no