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

Reflections at end of term

Reflections at end of term

by Johanna Gårdmark | Jul 10, 2025

At the end of his seven year term as Controller and Auditor-General of New Zealand, John Ryan shared his reflections, based on both his role as Auditor General and as Secretary General of PASAI. PASAI has also published a paper, covering many of the same topics as the...