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.
Strategic stakeholder engagements
As part of its ongoing work to strengthen SAIs’ external impact and relevance, the INTOSAI Capacity Building Committee (CBC) and NICO Secretariats have developed a set of graphics on Strategic Stakeholder Engagement. These visuals are designed to support SAIs in understanding why stakeholder engagement matters, who to engage, and how to approach engagement in a purposeful and structured way—while fully respecting SAI mandates and independence.
They are intended as practical reference material that SAIs can adapt to their own contexts, strategies, and maturity levels. Please click on each for full view.
Also refer to INTOSAI website: NICO Stakeholder Engagement – INTOSAI.
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
PASAI blog part 2: Achieving Audit Independence in the Pacific
As previously promised, please find the second PASAI blog, on the topic: Achieving Audit Independence in the Pacific - Part 2. This blog post is the second in a series of two exploring the concept of audit independence and its role in promoting transparency,...
PASAI blog: Achieving Audit Independence in the Pacific
We are pleased to share the latest blog from PASAI, on the topic: Achieving Audit Independence in the Pacific - part 1. This blog is the first in a series of two blogs to provide public auditors with an introduction to the concept of audit independence. It also...
Successful webinar concludes CBC digital events 2020
Webinars on SAIs audit of donor funds The annual CBC meeting has this year taken the shape of a series of webinars, covering different themes of capacity building relevance. On October 6 and 7 the final two webinars took place - on the theme SAIs' audit of donor funds...