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
Goodwill ambassador for SAI independence
The INTOSAI-Donor Cooperation has appointed former New Zealand Prime Minister, the Right Hon. Helen Clark, to advocate for the independence of supreme audit institutions (SAIs). INTOSAI has seen increasing evidence that the independence of SAIs is diminishing or being...
CBC Blogspot: Leave no SAI behind
By Ahmed Ashaybani, General Director of Technical Cooperation, ...
Upcoming ACCC webinar: Working with Parliaments, in particular Public Accounts Committees
On 16 December at 2 pm CET - Welcome to join the upcoming webinar arranged by INTOSAI CBC Auditing in complex and challenging contexts (ACCC) on the theme "Working with Parliaments, in particular Public Accounts Committees". In many countries Parliaments are our key...