INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


Global Project on SAI Independence

The INTOSAI Development Initiative, in collaboration with the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), and the World Bank, has designed the Global Project on SAI Independence. This ambitious project aims to revolutionise the way we advocate for the independence of Supreme Audit Institutions (SAIs) by focusing on the informal factors that shape their operations and effectiveness. 


Launched in early 2024, the project seeks to establish a new approach to advocating for SAI independence by understanding the informal factors influencing the implementation of INTOSAI's Mexico Declaration principles. Through this global endeavour, IDI and its partners will collaborate to create resources and products that promote better advocacy and awareness of SAI independence. To understand more about the project, read about its unique approach below: 


  • Innovating for SAI Independence 

Our project is breaking new ground in how we understand and advocate for SAI independence. While legal frameworks are essential, they are not sufficient on their own. In the Global Project, IDI and its partners emphasise the need to analyse and strengthen institutions through various angles, including the institutional informal factors that play a crucial role. This innovative approach, driven by a methodology developed in close partnership with the University of Oslo, aims to transform how SAI independence is assessed and supported globally. 


  • Bridging Diverse Networks 

The Global Project on SAI Independence is also about merging diverse audiences and networks. By partnering with the IMF, World Bank and OECD, IDI is bringing together a wide array of stakeholders, from SAIs to development partners and beyond. This collaboration fosters a rich exchange of ideas and expertise, creating a powerful coalition to advocate for and support SAI independence on a global scale. 


  • Better Understanding Informal Factors 

A key focus of the project is shedding light on the critical role of informal factors. These include unwritten norms, conventions, and behavioural patterns that significantly influence the independence of SAIs. By examining these elements, we aim to develop a more comprehensive understanding and robust strategies to support SAIs. Informal factors often operate alongside formal rules and can either reinforce or undermine SAI independence. 


  • Potential for High Impact 

We anticipate that the Global Project on SAI Independence will have a significant impact on global governance. By addressing both formal and informal factors, we expect to transform SAI assessments, enhance advocacy efforts, and strengthen global standards. This project is set to drive meaningful change, reinforcing the role of SAIs as key players in promoting accountability and transparency worldwide. 


Stay Updated on Project Developments 

Now underway, the Global Project on SAI Independence will run from 2024-2026, culminating in a variety of SAI independence products shaped by IDI's multi-stakeholder advocacy approach. With special focus on enhancing assessment methods for SAI independence, the project partners plan to meet throughout the project's duration to continue to develop and shape the execution of the project. At its kick-off meeting, held at OECD headquarters in Paris in Spring 2024, the convening partners expressed an interest in increasing INTOSAI-wide discussions, leveraging on OECD’s global standard setting role , and conceptualising new approaches for development partners to assess SAI independence . Activities and milestones have been planned to develop the global project, with the ultimate goal of enhancing the conversation on accountability and transparency practices for SAIs and their stakeholders. 

We invite you to follow our progress and stay informed about the project’s latest developments at the SAI Independence Resource Centre website.


Stay tuned for more updates and insights!