INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

IDI's Strengthening Legal Units within SAIs (LEG SAI) Initiative hosts its first regional workshop
Featured

IDI's Strengthening Legal Units within SAIs (LEG SAI) Initiative hosts its first regional workshop

The IDI Strengthening Legal Units within SAIs (LEG SAI) initiative examines the role of legal support within SAIs and how it can contribute to enhanced SAI independence. The initiative hosted a workshop with a group of legal advisors from the AFROSAI-E region to share experiences and best practices in their profession, including the production of a resource kit to enhance support for SAI Independence.

In advance of the workshop, IDI commissioned research to better understand the function and role for legal advisors to SAIs. The research findings indicated that the majority of SAIs in the AFROSAI-E region have internal legal staff that are instrumental in promoting organisational, functional, and financial independence of SAIs. Their main functions include managing staff-related matters, overseeing contracts and procurement, advising on governance arrangements, monitoring SAI legislation, interpreting public financial management laws during audits, handling litigation matters, and engaging with external stakeholders. 

Discussion highlights from the workshop include:

  • Optimal conditions for high-performing legal support within SAIs, including organisational set-up, strategic design, and relationships with auditors and external stakeholders.
  • Potential IDI support for legal advisors as they set out to develop guidance, share expertise, and build knowledge around their positions.
  • Case studies presented to the group highlighted, despite different legal and institutional environments, the importance of knowledge sharing at the regional level and beyond.

Workshop participants also dedicated a specific discussion to the Model Public Audit Act, which was developed by the AFROSAI-E Secretariat.

Meeting in SA 1 Legal workshop picture 2 Meeting in SA