The resolution of the United Nations entitled Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions is a milestone of the International Organisation of Supreme Audit Institutions (INTOSAI) in the strengthening of the independence of supreme audit institutions (SAIs). In many countries, audit institutions are not independent sufficiently to fulfil their mission. For many years, INTOSAI has been supporting its members in their attempts to strengthen independence. It has frequently emphasised the importance of this issue and has always treated it as a priority, since only independent audit institutions can accomplish their tasks in an objective and efficient manner. While reports generated by SAIs play a key role in guaranteeing transparency and efficiency of public administration, which builds up societies’ trust in public institutions.
The resolution was adopted by the General Assembly of the United Nations on 22 December 2011. The document emphasises that SAIs can perform their tasks objectively and efficiently only if they are independent of the audited entity and are protected against outside influence. It also recognises the important role that SAIs play in promoting efficiency, accountability, effectiveness and transparency of public administration and takes note with appreciation of INTOSAI’s achievements to date. The UN also encourages Member States to apply the principles set out in the Lima and Mexico Declarations.
