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
Strategic Management requires Ownership for Sustainability
One of the fundamental areas where Supreme Audit Institutions (SAIs) in the Pacific region require support is in the development of effective strategic plans, that the SAIs will then implement and report on. This need was met with the timely request from the INTOSAI...
Webinar: Building trust of Governments – and keeping it
Yusador Gaye, Auditor General of Liberia, lead the first webinar on behalf of the CBC workstream Auditing in Complex and Challenging Contexts (ACCC). The topic, “Building trust of Governments – and keeping it”, was identified as an issue of common interest during the...
Zimbabwean Success Story on Communication and Stakeholder Management
By Mrs Mildred Chiri, Auditor-General of Zimbabwe Until 2010, the annual audit report of the Office of the Auditor-General (OAG) comprised of individual entities’ financial statements together with appended qualifications, if any. A survey administered to stakeholders...