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
ACCC webinar: How are SAIs contributing to business development?
Auditing in Complex and Challenging Contexts workstream webinar held on 15 October 2019 Instability in many countries is fueled by the inability to develop businesses capable of generating the wealth needed to pay for public services and to create decent jobs to...
Hackathon4Transparency, an effective tool for SAIs to communicate with the environment
Please read this inspiring article written by Mouna MSEDDI, Magistrate and President of the regional chamber of Court of Accounts of Tunisia, Sfax, and Anis MASMOUDI, Magistrate at the regional chamber of Court of Accounts of Tunisia, Sfax, and Coordinator of the...
Making the connection
One session of the latest annual meeting of the INTOSAI Capacity Building Committee was dedicated to presenting examples of peer-to-peer co-operation. Together with Albanian colleagues, we, the Polish SAI, presented the development of the very good working relations...