Ideal working environment

An Ideal working environment refers to the preconditions which must be in place in terms of the working environment for a SAI and its auditors to successfully execute their mandate. Such preconditions include independence from those you audit, comprehensive audit mandates, access to all information needed to fulfil the audit mandate, no restrictions on the publication of SAI reports, and the ability to follow up on your findings and recommendations.

Engagement with Civil Society

Issues paper on SAI audit of donor funds

General Secretariat brochure on “pillars of SAI independence”

PASAI Independence Resource Kit

ACCC Webinar: "Public participation in the audit process"

The ACCC workstream aims to hold two or three webinars per year on topics of particular relevance for SAIs in complex and challenging contexts.

Increase Use and Impact of Audit Reports ENG

IDI’s SAI independence Resource Kit

For in-country donor staff

NEWS for Ideal Working Enviroment