Supreme Audit Institutions worldwide verify how public money is spent in their countries and what the condition of the state is. Information on these matters can be reliable and objective only if it is reported on by independent institutions. The question of independence of SAIs has been frequently discussed within the INTOSAI community. Already in 1977, the principle of independence of SAIs was set out in The Lima Declaration of Guidelines on Auditing Precepts. It states that, in order to objectively and effectively fulfil their tasks, SAIs must be independent of audited entities and protected against external influences.
In 2007, the 19th INTOSAI Congress in Mexico adopted another declaration. It sets out eight pillars of SAI independence. These are: legal status, resources, staffing, operations, access to information, reporting, content and timing of audit reports and effective follow-up mechanisms. The declaration also emphasises that the issue of independence must be explicitly anchored in the legislation. Supreme Audit Institutions must be free to choose audit subjects and audit methods, to plan their audits, and to organise and manage their offices. The legislative and the executive should not interfere with SAIs’ activities. While auditors should have free and unlimited access to documents and information necessary to do their job properly.
As for the contents and publication of audit reports, The Mexico Declaration emphasises that SAIs should be independent in their elaboration and publicising, provided that they meet their duty to submit reports to the competent authorities.
Mexico Declaration on SAI independence (2007) - a PDF file
Lima Declaration of Guidelines on Auditing Precepts (1977) - a PDF file
