INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

EU SAI representatives increase focus on strengthening governance and rule of law at IDI’s High-Level EU SAI Independence Event in Cyprus
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EU SAI representatives increase focus on strengthening governance and rule of law at IDI’s High-Level EU SAI Independence Event in Cyprus

On October 15, 2024, the INTOSAI Development Initiative (IDI) and the Audit Office of Cyprus co-organised the High-level Event on SAI Independence in Pafos, Cyprus. Welcoming representatives from supreme audit institutions (SAIs) across the European Union, the event focused on the vital role of SAI independence in promoting good governance, better oversight and the upholding of the rule of law.

The day began with a welcome address from Andreas Papaconstantinou, Auditor General of SAI Cyprus, followed by a dynamic program of presentations and discussions. Key moments from IDI’s participation at the event are featured below:

The Importance of Independence in the European Context

IDI played a central role in the discussions while presenting its latest Global Stocktaking Report (GSR) and provided expert insights on the SAI Rapid Advocacy Mechanism (SIRAM) process—IDI’s response tool for addressing threats to the independence of oversight institutions. Einar Gørrissen, Director General of IDI, presented findings from the 2023 GSR, focusing on the current state of SAI independence worldwide, not least the rising threats faced in European countries. The insights highlighted both the progress and the continuing challenges SAIs face in achieving and maintaining autonomy.

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Additionally, Freddy Ndjemba (pictured above), Senior Manager at IDI, provided an in-depth look at SIRAM, sharing case studies and lessons learned from various countries. With growing democratic backsliding, these insights underscored the increasing need for international collaboration to protect and enhance the independence of SAIs.

Another key message throughout the event was the critical importance of maintaining SAI independence in accordance with international frameworks and EU law. Androulla Ioannou, Deputy Director for the Joint Audit Directorate for Cohesion at the European Commission, emphasised that independent SAIs are essential for safeguarding governance and the rule of law within the European Union. She noted that independence is not only a value, but a legal principle embedded within the EU Acquis Communautaire, which underpins the EU’s legal framework.

Through IDI's interventions and dialogue with key partners, many participants from SAIs across Europe gained valuable new knowledge on how to strengthen their independence and enhance their roles as guardians of accountability.

Challenges and Opportunities: Insights from the SAI of Cyprus and OECD/SIGMA

One of the key sessions of the event focused on the current state of SAI independence in the EU and ongoing global efforts to strengthen it. A highlight included a presentation by Markella Koukkoulli from the Audit Office of Cyprus, who shared the results of a recent survey on SAI independence in EU countries. The survey examined the involvement of SAIs in the European Commission’s Annual Rule of Law Report and revealed areas where stronger participation could strengthen governance. This was followed by a presentation from Ms. Bianca Brétéché of OECD/SIGMA, who discussed the ongoing IDI-OECD Global Project on SAI Independence. The project, a collaboration between IDI, OECD, and IMF, aims to bolster SAI independence globally by addressing common challenges and promoting best practices.

Ensuring compliance with INTOSAI Principles is crucial to build efforts to protect SAI independence going forward. At the event, discussions focused on the alignment of EU SAIs with INTOSAI principles and the need to ensure compliance with international standards. Participants explored practical ways to assess and improve the compliance of SAI legislation with these principles as stipulated by the EU Acquis Communautaire. 

In a step forward for the SAI community, there was agreement to explore the possibility of systematising EU SAIs' involvement in the preparation of the European Commission’s Annual Rule of Law Report. By formalising this participation, the EU can better ensure that independent SAIs play a central role in upholding transparency and accountability across member states.

Reinforcing Independence for Better Governance

The conclusion of the event made one priority clear: strengthening the independence of SAIs remains critical to advancing good governance and the rule of law in Europe. The High-Level Event in Cyprus provided a platform for SAIs and EU institutions to come together, share insights, and commit to further collaboration in promoting SAI independence. With the leadership of IDI, the Audit Office of Cyprus, and other key partners, this event marked an important step in ensuring that independent SAIs continue to serve as pillars of accountability across EUROSAI and the European Union.