Key Factors for SAI Effectiveness: Independence Measures and Pillars

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Importance of independence measures and pillars for the effectiveness of Supreme Audit Institutions (SAIs). Learn about the multidimensional concept of SAI independence, its value to citizens, and efforts to promote independent and capable SAIs. Discover UN resolutions recognizing the significance of SAI independence and worrisome developments in SAI autonomy.

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SAI INDEPENDENCE KEY FACTORS FOR SAI EFFECTIVENESS Wolfgang Wiklicky, Director General Austrian Court of Audit/INTOSAI General Secretariat

[Introduction] Meaning and Value of Importance of SAI Independence Measures to strengthen

[Eight Pillars]

[A multidimensional concept] Constitutio nal Political Profession al Independence of SAI is a multidimensional concept Including: Independence of government auditing

[Independent SAIs as cornerstones in democratic systems] Result: Transpare ncy Accountabil ity Natural partnership with parliaments, governments and civil society Good Governan ce Credibility

[Value of independent SAIs to citizens] Transparency and public accountability Independent and reliable information Trustful relationship Good Governance and functioning of State Strengthen legislative bodies

[Independent and capable SAIs] Efforts of INTOSAI General Secretariat for recognition of importance of SAI independence by the United Nations Independent and capable SAIs as prerequisites for efficient and effective government auditing

[Recognition of importance of SAI Independence by United Nations] UN Resolution A/66/209 UN Resolution A/69/228 Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs

[Results from INTOSAI Stocktaking Report worrisome developments] In 56% of SAIs independence in danger 56% In 46% of SAIs the legislator supervises budget applications 46% 75% of SAIs suffer from interferences 75%

[Results from INTOSAI Stocktaking Report worrisome developments] More than 50% of budgets approved for SAIs do not correspond to their needs > 50% 27% of SAIs cannot publish any reports 27% 31% of SAIs face restrictions regarding publication of reports 31 %

[Results from INTOSAI Stocktaking Report worrisome developments] 48% of SAIs cannot hold any public hearings to review their audit 48% 18% have no full freedom to decide on content and timing of their audit reports 18%

[INTOSAI Measures to strengthen SAIs] Crosscutting Priority 1 of INTOSAI Strategic Plan 2017 2022: Advocate for and support SAI Independence

[Main aim of INTOSAI independence efforts] Raising awareness for importance of SAI independence of Legislative Bodies Donors UN Members Strengthen independence of individual SAIs

[Activities to strengthen Independence] IDI Program on Independence Independence report to UN Peer Review on SAI Independence in all Regions SAI Independence and SDGs

[IDI Program on Independence] Advocacy for SAI independence Development of Guidance for SAI independence IDI Program on Independence SAI level support for SAIs

[INTOSAI-wide Peer Review on SAI Independence] In all seven INTOSAI Regions Realized by: ACA, Regional Co-Peers, INTOSAI GS, ADA Peer Review on SAI Independence Evaluation Team: Norway, Slovakia

[INTOSAI-wide Peer Review on SAI Independence] Enhance Transparency & Accountability of Public Finances Objectives INTOSAI, National Parliaments, Civil Society, Donors Target Groups Assessment of Compliance with ISSAI 10 and concrete recommendations Assessment

[Results of Peer Review on SAI Independence] Cross Cutting Report Peer Review Reports for seven SAIs Lessons Learnt Report Evaluation Report Action Plan

[SAI Independence and SDGs] INTOSAI contributes by a range of activities to the implementation of SDG 16.6: Develop effective, accountable and transparent institutions at all levels

[Independence Report to the UN ] Highlighting importance of UN Resolutions for SAI Independence Worrisome results regarding financial, legal, operational independence Decision of GB to communicate independence results to UN Report sent in April 2018 Asking UN and UN Member States for support Restrictions regarding reporting

[Conclusion] provide efficient, effective and high quality audits Safeguard the proper us of public resources thus contributing to better life of citizens Only independent SAIs can: Contribute to sufficient transparency of public administration All SAIs and external stakeholders are requested to support the efforts for SAIs Independence