Last week, legal experts and Supreme Audit Institution (SAI) representatives gathered in Malta for the third Legal Experts’ Meeting under the INTOSAI Development Initiative (IDI) LEG SAI programme. Hosted by the National Audit Office of Malta (NAO), the workshop was a key step in advancing legal capacity within SAIs and reinforcing their independence.
Bringing together legal professionals from the SAIs of Czechia, Lesotho, Malta, Poland, and South Africa, the event focused on addressing key legal risks, best practices, and strategies to strengthen SAIs’ legal frameworks. The discussions highlighted the importance of legal expertise in safeguarding SAI independence, ensuring their ability to conduct audits without external interference and hold governments to account.
Key Outcomes from the Workshop
A major milestone from this meeting was the agreement on the structure and content of a Maturity Model. This tool will allow SAIs to assess their capacity to independently handle legal issues—both in conducting audits and in managing their operations. A more mature SAI will be better equipped to anticipate and respond to independence challenges, ensuring robust and legally sound decision-making that enhances institutional performance.
The group also agreed to develop a repository of good practices, which will serve as a key tool for knowledge-sharing among SAIs' legal advisers, regardless of their specific national contexts. This resource will help legal professionals exchange experiences and strengthen legal functions that support SAI independence and accountability.
Building on the Momentum
A dedicated session for NAO officials provided an opportunity for local and international experts to exchange insights on legal risks, independence principles, and ongoing global challenges affecting SAIs. IDI’s Luis Alonso Robas led an engaging discussion on the evolving legal landscape for SAIs, offering practical strategies to address threats to independence.
Beyond the formal discussions, the event fostered stronger professional networks, with participants engaging in informal exchanges while experiencing Malta’s rich history and hospitality.
IDI extends its gratitude to the National Audit Office Malta for hosting this important event and to all the participating SAIs and experts for their contributions. By continuing to strengthen legal frameworks and share best practices, we reinforce the foundations of independent, accountable, and effective Supreme Audit Institutions worldwide.