PRINCIPLE 1: Safeguarding the independence of SAIs1

  1. SAIs should strive to promote, secure and maintain an appropriate and effective constitutional, statutory or legal framework.
  2. SAIs should seek to safeguard the independence of SAI heads and members (of collegial institutions), including security of tenure and legal immunity in accordance with applicable legislation, which results from the normal discharge of their duties.
  3. SAIs should make use of their mandates and discretion in discharging their functions and responsibilities to improve the stewardship of public funds.
  4. SAIs should have unrestricted rights of access to all necessary information for the proper discharge of their statutory responsibilities.
  5. SAIs should use their rights and obligations to report independently on their work.
  6. SAIs should have the freedom to decide on the content and timing of their reports.
  7. SAIs should have appropriate mechanisms for following up audit findings and recommendations.
  8. SAIs should seek to maintain financial and managerial or administrative autonomy and appropriate human, material and financial resources.
  9. SAIs should report on any matters that may affect their ability to perform their work in accordance with their mandates and/or the legislative framework.

INTOSAI ref. The Value and Benefits of Supreme Audit Institutions(pdf) (ISSAI-P 12).
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