GUID - 9030 - Good Practices Related to SAI Independence

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Summary

The document is intended to be a living tool that is maintained and updated. As more good practices are identified, they will be added to these guidelines.

The Appendix refers to the results of case studies used to test SAI adherence to the Mexico declaration on SAI independence and to provide examples of safeguards to be put in place to meet independence application provisions.

IFPP Category

INTOSAI Guidance

Evolution

  • Formerly known as ISSAI 11: Guidelines and Good Practices Related to SAI Independence
  • Endorsed in 2007
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled as GUID 9030 – Good Practices Related to SAI Independence with editorial changes in 2019