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 and question their governments about the spending.

In 2016 PASAI developed an Independence Resource Kit (IRK) for SAIs to self-assess their independence and develop and implement an independence strategy aligned with their overall independence goals and strategic plans. The resource kit has now been revised and a printable PDF version has been made available: Independence Resource Kit pdf. 

The IRK include an editable SAI Independence Strategy template for SAIs to download and use. It contains a SWOT analysis table, a letter seeking legislative support and makes a compelling case for pursuing greater SAI independence. There is also a Legislative reform policy paper template and Drafting instructions. The IRK’s SAI independence checklist is more comprehensive and its many links to useful legislative examples and INTOSAI pronouncements, standards and guidance are now up to date.