PRINCIPLE 7: Being a credible source of independent and objective insight and guidance to support beneficial change in the public sector

  1. SAIs’ work should be based on independent professional judgement and sound and robust analysis.
  2. SAIs should contribute to the debate on improvements in the public sector without compromising their independence.
  3. SAIs should, as active partners in the national and international public sector auditing profession, use their knowledge and insights to advocate public sector reforms, for example in the area of public financial management.
  4. SAIs should periodically assess whether stakeholders believe that they are effective and contribute to improvements in the public sector.
  5. SAIs should collaborate internationally within INTOSAI and with other relevant professional organisations in order to promote the role of the SAI community in addressing global issues related to public sector auditing, accounting and accountability.

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