Public Financial Management
Independence of the supreme audit institution

Independence of the supreme audit institution

This indicator measures the extent to which external audit by the supreme audit institution (SAI) is conducted independently, and the internationally recognised conditions for the effective functioning of the SAI are found in law and practice.

Independence of supreme audit institution - at a glance

Average indicator values are presented for each area and country. Click on the rows and columns to sort the table by highest value, or “show progress” to include trends over time.
ALB XKV MNE MKD SRB UKR AVG
SAI legal independence
100
100
100
25
100
25
85
SAI organistional independence
100
100
100
100
100
80
100
SAI audit mandate
100
100
100
100
100
33.33
100
Access to information
100
100
100
100
100
100
100
Perceived independence of the SAI by citizens (%)
33.33
0
0
0
33.33
0
13.33

Compare performance

Pick a country and year above, and use the menu below to sort subindicator values based on best or worst performance. Compare against the regional average, the highest performer and past performance.

Western Balkans
Highest Value
2017

Albania, 2021

SAI legal independence SAI organistional independence SAI audit mandate Access to information Perceived independence of the SAI by citizens (%)

Most significant change

Green bars show the subindicator values that advanced most. Red bars shows those that deteriorated most. Only subindicator values that have changed are shown.

Albania from 2017 to 2021

Perceived independence of the SAI by citizens (%)