Increasingly, global governance discussions are recognising that institutional independence cannot rely on legal safeguards alone.
While constitutional and legislative protections remain fundamental, the long-term resilience and effectiveness of Supreme Audit Institutions are also shaped by:
- leadership,
- organisational culture,
- professional excellence,
- stakeholder trust,
- institutional credibility,
- and the ability to remain relevant in rapidly evolving governance environments.
Strong SAIs are built not only through formal mandates, but through sustained investment in people, capability, innovation and ethical institutional cultures.
As accountability ecosystems become more complex, SAIs are increasingly challenged to strengthen resilience while continuing to deliver meaningful public value.
This includes the ability to:
- communicate audit insights effectively,
- support actionable reform,
- invest in future capabilities,
- and strengthen trust across the broader accountability ecosystem.
For the INTOSAI Capacity Building Committee, these conversations are closely connected to the broader goal of supporting future-ready, resilient and impactful SAIs.
Across the INTOSAI community, capacity development remains central to strengthening institutional effectiveness, leadership capability, professionalisation and long-term sustainability.
Recent discussions around SAI independence — including reflections emerging from the OECD-IDI dialogue on institutional resilience beyond legal safeguards — reinforce the importance of taking a holistic approach to strengthening public sector oversight institutions.
Explore more on CBC initiatives and resources supporting SAI capacity development: https://intosaicbc.org
More information can also be found on the @IDI website
CBC Secretariat
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