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Guidance on Audit of the Development and Use of Key National Indicators
The document is intended to enhance SAI´s operational performance in practice related to the audit of development and use of key national indicators
SAI Independence
Principles of jurisdictional activities of SAIs
Principles to suit the specific context of jurisdictional activities of the SAIs empowered with those missions.
The Lima Declaration
The Lima Declaration is intended to provide criteria to ensure the independence and effectiveness of government auditing.
Mexico Declaration on SAI Independence
Core principles on Supreme Audit Institution Independence as an essential requirement for proper public sector auditing
The importance of an independent standard-setting process
A successful standard-setting due process produces high-quality standards that yield relevant, reliable, neutral, consistent, and comparable financial statements that meet the needs of users. To achieve this goal, the standard-setting process must be rigorous, transparent, objective, and participatory.
Good Practices Related to SAI Independence
The guide serves as a source of good practices to share means of increasing and improving SAI independence
