Constitutional, legal, organisational and managerial independence of the SAI
The constitution ensures the independence of the SAI
Review of the constitution to ensure it provides for the independence of the SAI and the head of the SAI (and the members of the SAI, if relevant).
The legal framework states that the SAI is an independent organisation
Review of the SAI law and other relevant legislation against the key requirements of INTOSAI P-10 using the SAI independence checklist.
The legal framework provides the SAI with financial autonomy
Review of the SAI law and other relevant legislation against the key requirements of INTOSAI P-10 using the SAI independence checklist.
The legal framework provides the SAI autonomy in the discharge of its mandate
Review of the SAI law and other relevant legislation against the key requirements of INTOSAI P-10 using the SAI independence checklist.
The legal framework provides the SAI with the right and obligation to report on their work
Review of the SAI law and other relevant legislation against the key requirements of INTOSAI P-10 using the SAI independence checklist.
The legal framework provides the SAI with the right to decide the content and timing of audit reports and to publish and disseminate them
Review of the SAI law and other relevant legislation against the key requirements of INTOSAI P-10 using the SAI independence checklist.
The legal framework provides adequate protection by a supreme court against any interference with the SAI’s independence and audit mandate
Review of the SAI law and other relevant legislation against the key requirements of INTOSAI P-10 using the SAI independence checklist.
The legal framework provides the SAI with the right to access premises, documents and information
Review of the SAI law and other relevant legislation against the key requirements of INTOSAI P-10 using the SAI independence checklist.
There has been no removal of the head or members of the SAI for reasons not specified in the legal framework, and not without following due legal process, in the past three years
Interviews with the SAI senior management and review of relevant parliamentary or government decisions.
The last appointment of the head of the SAI was carried out according to the legal framework, which requires the appointment process to be conducted independently from the executive
Based on good practice examples of GUID 9030, appointment process includes (but is not limited to) appointment by: - the legislature - the head of the state (not the government) with the approval of legislature.
The head of the SAI was appointed for a sufficiently long and fixed term to allow them to carry out their mandates without fear of retaliation
Standards do not define specifically a sufficiently long and fixed term. It was established through practice that this should be a minimum of 5 years, and preferably it should be one single term of over 7 years but no more than 15 years. Review the legal framework to confirm the appointment term of the head of the SAI and whether it is for single non-renewable term. Review of the appointment decisions (by the legislature or head of state) to confirm it is in line with the legal framework.
There was no gap (or only a limited gap – less than 3 months) between the appointments of the leadership of the SAI and the end of their predecessors’ mandates
Interviews with the SAI senior management and review of relevant appointment decisions (by the legislature or head of state).
The executive (e.g., MoF) did not directly control or provide direction over the formulation of the SAIs budget
Review of the legal framework and interviews with the SAI senior management to confirm how it has been applied in practice. Review of relevant organisational, budgetary and financial documents.
The executive (e.g., MoF) did not control or provide direction over how the SAI uses its financial resources and executes its budget after its approval by the parliament
Review of the legal framework and interviews with the SAI senior management to confirm how it has been applied in practice. Review of relevant organisational, budgetary and financial documents.
The SAI is free from undue direction or interference from the legislature or the executive in the organisation and management of its office
Review of the legal framework and interviews with the SAI senior management to confirm how it has been applied in practice. Review of relevant organisational, budgetary and financial documents. Organisational and managerial independence should include the ability of the SAI to determine its organisational structure and make individual recruitment decisions.
The SAI has not been denied access to premises, documents and information in the last 3 years
Review of the legal framework and interviews with the SAI senior management to confirm how it has been applied in practice. Review of relevant organisational, budgetary and financial documents.
Perception of SAI independence by civil service (%)
Analysis of survey responses from a sample of public servants to the following question or statement: “The supreme audit institution carries out its work and activities independently of the government.” Answer options are: Strongly disagree, Tend to disagree, Neither disagree nor agree, Tend to agree, Strongly agree, Do not know, Prefer not to answer. points are allocated based on the percentage of respondents who replied “Strongly agree” and “Agree” to the survey question (x): • x < 10% = 0 points. • 10% ≤ x < 90% = linear function. • x ≥ 90% = 1 point.