The UN emphasised that actions taken by the Supreme Audit Institutions may be objective and bring effects only when they are independent of audited entities and when they are free from external influences. The SAIs’ independence is one of fundamental principles underpinning democracies. Any action against that principle destabilises the democratic system where public authorities should be subject to independent audit.
The UN also recognised the crucial role of Supreme Audit Institutions in promoting efficiency, accountability and transparency of the public administration. It helps in achieving national and global objectives and priorities. That is why, the UN prompts its member states and various institutions within the United Nations to continue and boost cooperation with the International Organisation of Supreme Audit Institutions (INTOSAI). The UN approves of INTOSAI’s consistent efforts for the benefit of citizens.
