Independent supreme audit institutions (SAIs) are a cornerstone of sound public governance. By auditing how public funds are managed and assessing public sector performance, they play a key role in holding governments to account and maintaining citizen trust. As countries face growing fiscal pressures, complex policy challenges and declining levels of trust, ensuring that SAIs operate independently and effectively is essential.
Drawing on insights from countries across the globe, this report highlights that SAIs’ independence is determined not only by laws, but also by informal factors such as public perceptions, professional norms and the quality of a SAIs’ relations with the broader accountability ecosystem (including the executive, the legislature, the judiciary, civil society and other actors). It finds that where SAIs’ institutional relations, reputation and credibility are strong, they are better able to fulfil their role, and their findings are more likely to be acted upon.
The report provides recommendations for SAIs, policymakers, legislators and other key accountability actors to strengthen SAI independence in practice, and, in turn, foster transparency, trust and the effective use of public resources.
