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
Accountability in a time of crisis
How Supreme Audit Institutions and development partners can learn from previous crises and ensure effective responses to Covid-19 in developing countries. The Covid-19 crisis is global and has massive impact on all countries in areas such as public health, employment,...
Welcome to join next ACCC webinar 18 March, led by SAI Somalia
OAG Somalia’s historic financial and compliance audits: First hand experiences of delivering audits in complex and challenging contexts 18 March 2020, at 2 pm Somalia time. In 2019 the Office of the Auditor General of Somalia for the first time audited the financial...
Capacity Building should be an integral part of any SAI’s strategy
Supreme Audit Institutions (SAIs) rightly continue to face high expectations in their work of holding governments accountable for their stewardship of public funds, ensuring governments’ integrity and transparency, as well as providing value-adding recommendations to...