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SIRC – SAI Independence Resource Centre

The Eight Pillars of SAI Independence

Independence for Supreme Audit Institutions is based on the Eight Pillars of SAI Independence, as defined by the Mexico Declaration on SAI Independence.

These Pillars, also called Principles, cover such topics a SAI’s legal status, access to information, and ability to report and follow-up on their findings.

Eight Pillars of SAI Independence I. Legal status II. SAI Heads III. Operations IV. Access to Information V. Reporting Audit Results VI. Timing of Audits VII.Effective follow-up VIII. Operational Autonomy The Eight Pillars of Supreme Audit Institution Independence

DOCUMENT DATABASE

Supporting material from international organisations, NGOs, and academic research on SAI independence
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INTOSAI documents

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UN resolutions

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Policy papers

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Academic papers

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SAI Independence Donor Resource Kit

SAI Independence Donor Resource Kit

Final pdf version of the resouce kit for csos

Final pdf version of the resouce kit for csos

Objective and Content of the SAI Independence Resource Kit for Heads of SAI

Objective and Content of the SAI Independence Resource Kit for Heads of SAI

Resource Kits on SAI Independence

SAI Independence Resource Kits serve as quick reference guides for specific audiences. The resource kits provide information to help you better understand the topic of SAI independence and identify tools and strategies to help you advocate for SAI independence at the national and global levels.

REPORT A THREAT

Do you know of a SAI whose independence is threatened?

If so, report the threat and the Independent SAIs team at the INTOSAI Development Initiative will conduct an initial assessment within 15 days.

Every threat received is reviewed via the SAI Independence Rapid Advocacy Mechanism.

Report a Threat