A sufficiently broad mandate and full discretion, in the discharge of SAI functions

SAIs should be empowered to audit the:

  • use of public monies, resources, or assets, by a recipient or beneficiary regardless of its legal nature;
  • collection of revenues owed to the government or public entities;
  • legality and regularity of government or public entities accounts;
  • quality of financial management and reporting; and
  • economy, efficiency, and effectiveness of government or public entities operations.

Except when specifically required to do so by legislation, SAIs do not audit government or public entities policy but restrict themselves to the audit of policy implementation.

While respecting the laws enacted by the Legislature that apply to them, SAIs are free from direction or interference from the Legislature or the Executive in the

  • selection of audit issues;
  • planning, programming, conduct, reporting, and follow-up of their audits;
  • organization and management of their office; and
  • enforcement of their decisions where the application of sanctions is part of their mandate.

SAIs should not be involved or be seen to be involved, in any manner, whatsoever, in the management of the organizations that they audit.

SAIs should ensure that their personnel do not develop too close a relationship with the entities they audit, so they remain objective and appear objective.

SAI should have full discretion in the discharge of their responsibilities, they should cooperate with governments or public entities that strive to improve the use and management of public funds.

SAI should use appropriate work and audit standards, and a code of ethics, based on official documents of INTOSAI, International Federation of Accountants, or other recognized standard-setting bodies.

SAIs should submit an annual activity report to the Legislature and to other state bodies - as required by the constitution, statutes, or legislation - which they should make available to the public.


INTOSAI ref. Mexico Declaration on SAI Independence(pdf) (ISSAI-P10).
#tagcoding hashtag: #issai013


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