INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Launch of the Occasional Paper Series on SAI Independence

IDI has launched an Occasional paper series on SAi independence, debuting with a comprehensive Literature Review of SAI Independence . The literature review synthesizes the main conceptions on SAI independence from academic publications as well as policy papers from international organizations, bilateral donors, and civil society organizations. The review aims to capture how SAI independence is perceived by the academic and practitioner literature.

The second paper in the series is a study on the Impact of the COVID-19 pandemic on SAI independence based on survey responses from 132 SAIs worldwide.  The study was launched at a webinar on December 14th which examined the effect of emerging trends on the independence of SAIs. The report shows COVID-19 has impacted SAI budgets and has led many SAIs to reduce the number or scope of audits. In many cases it has also negatively affected the publication and follow-up of reports, and has made access to information more difficult.

In 2022, the team is planning to continue the series with the launch of additional research products on the topic of SAI independence.

All publications on SAI independence are collected and easily accessible on IDI’s SAI Independence Resource Center, which is an online database of resources on the topic of SAI independence.     

For more information on SAI independence and IDI's work in this area, please visit the SAI Independence work stream.