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
SAI South Africa shares its experience of responding to Covid-19
During the abnormal circumstances brought about by the Covid-19 pandemic, the Auditor General of South Africa is working hard to demonstrate its continued relevance and value-add. Please click below to read more about the key action steps the SAI has taken to plot its...
ASOSAI: Role of SAIs in detecting Fraud and Corruption
Please find below a series of articles shared by ASOSAI on the role of SAIs in detecting and fighting fraud and corruption. Corruption is a global phenomenon. With globalization of economy pioneered by growth of finance capital and ICT revolution, the issue of fraud...
SAI Peru: Strengthening Government Control in the Face of the Covid-19 Health Emergency
As part of the activities of the Subdirectorate of Cooperation and International Relations of the Office of the Comptroller General of the Republic of Peru (CGR), we wish to share with you the main initiatives that our SAI has been implementing in the face of the...