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”

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

ACCC webinar summary and recording available now

ACCC webinar summary and recording available now

On 1 July the CBC workstream on Auditing in Complex and Challenging Contexts (ACCC) hosted a webinar on the theme "Gaining and safeguarding independence". In this webinar, we heard from Freddy Ndjemba, Benjamin Fuentes and Marte Briseid from IDI about the recent work...

SAI-civil society engagement framework now available

SAI-civil society engagement framework now available

At a global webinar of the CBC in June 2020 attendees from across all regions of INTOSAI confirmed the need for guidance on SAI engagement with civil society given the global recognition of civil society as a key actor and engagement partner in government, in...