Legislative safeguards for the independence and adequate mandate of the SAI
Expert review of laws to assess if the legislative framework for the SAI meets international standards. Principles and requirements regarding the status of SAIs have been established in the Mexico Declaration on SAI Independence.
For each of the following ten criteria for the legislative framework, 1 point is awarded (total of 10 points).
Criteria fulfilled: 10/10
Yes
No
No data available / not assessed
| The SAI is recognised by the constitution (1 point) | |
| The appointment and dismissal of the SAI’s managing bodies is independent of the executive (1 point) | |
| The mandate of the SAI includes auditing the use of public resources or assets by any body, regardless of its legal nature (1 point) | |
| The SAI has unrestricted access to information, documents and premises in the course of auditing activities (1 point) | |
| The SAI is free from direction or interference from the legislature or the executive in the organisation and management of its office (1 point) | |
| The SAI manages its own budget and resources without interference from the executive (1 point) | |
| The SAI is free to publish and disseminate its reports (1 point) | |
| The SAI submits its reports to the parliament for review and follow-up on specific recommendations for corrective action (1 point) | |
| The SAI is free to make recommendations to the audited bodies (1 point) | |
| The annual report of the SAI is submitted to the parliament and made available to the public (1 point) |