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
Launch of the 2021 Supreme Audit Institutions Independence Index
In July, the World Bank launched the recently developed Supreme Audit Institutions Independence Index to strengthen its own ability and that of other development partners to promote the independence of SAIs globally. The index presents insights into the legal and...
PASAI: Revised Independence Resource Kit now available
Supreme audit institutions (SAIs) review government financial reporting to provide oversight and accountability of the use of public funds. SAI independence—or at least a degree of it—is critical for public auditors to properly audit the expenditure of public money...
ACCC webinar summary and recording available now
On 1 July the CBC workstream on Auditing in Complex and Challenging Contexts (ACCC) hosted a webinar on the theme "Gaining and safeguarding independence". In this webinar, we heard from Freddy Ndjemba, Benjamin Fuentes and Marte Briseid from IDI about the recent work...