In this guide, peer review refers to a review of an SAI by one or several partner SAIs. They volunteer to conduct or undergo such a review exercise. This means that neither the two
SAIs nor other external parties have obliged the SAIs to do so. SAIs do not have any power of enforcing the results of the peer review. The participating SAIs are free to decide on the
contents and exercise of the peer review as well as on the use of the findings generated.