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: Launch of new infographic “Getting Connected”
Tuesday 9 November 2021 at 3 pm Central European Time: “Getting Connected” - How SAIs with limited internet access can get the most out of existing technologies Join the CBC workstream on Auditing in Complex and Challenging Contexts (ACCC) in this webinar on a very...
Getting connected: ACCC workstream launches new infographic
Most of us have been able to keep functioning effectively during Covid because we are connected to an electronic world. A world which, from the comfort of our homes, has allowed many of us to send messages, hold virtual meetings, and access documents from many...
Updated ACCC Good stories: Using Strategic Planning to Build Partnerships
In 2018 the two SAIs of Niger and Madagascar embarked on a process to prepare new strategic plans, and seek out support for their successful implementation. Knowing this would not be easy considering human and financial resources and the need to galvanize greater...








