By providing external oversight of governments, supreme audit institutions (SAIs) form a critical link in a country’s accountability chain. Their work also provides relevant insights to inform public policy and can help governments adapt to future trends and risks. Such evidence-based contributions on systemic issues can lead to better policy formulation, implementation and evaluation.
To credibly and effectively fulfill this role, SAIs must be able to operate independently from undue influence by governments, legislators and other interested parties. Safeguarding SAI independence, however, has become increasingly challenging in a context of increasing fiscal pressures, complex policy challenges and declining levels of trust. While formal legal frameworks are essential to safeguard SAI independence, they are often not sufficient on their own. In practice, independence is also shaped by informal factors such as institutional relationships, professional norms, behaviours and trust. These elements can either reinforce or weaken formal protections and play a decisive role in how SAIs are able to carry out their mandates and how their work is received and acted upon.
This report is the result of a collaboration with the INTOSAI Development Initiative (IDI) under the Global Project on SAI Independence. It provides a comprehensive analysis of the factors that shape SAI independence in practice, with particular attention to the interplay between formal legal frameworks and informal factors. The report is based on extensive analysis, stakeholder consultations and comparative insights drawn from a wide range of country experiences. It recognises that countries organise their SAIs in different ways and underscores the importance of adapting approaches to national governance systems, while drawing on shared principles and good practices.
This report is part of OECD’s work to help countries effectively implement the OECD Recommendation on Public Integrity. It provides recommendations to strengthen the de facto independence of SAIs but also to enhance their credibility, impact and contribution to the broader accountability ecosystem. Particular attention is given to the role of institutional arrangements, stakeholder relationships and trust in shaping the effective functioning of SAIs. By providing practical guidance and evidence-based insights, this report aims to support SAIs, policymakers, legislators and other accountability actors in strengthening independent oversight and fostering more transparent, accountable and trustworthy public governance systems.