8 Pillars of Independence
In the Mexico Declaration on independence, INTOSAI established eight principles that cover the essential requirements for effective, independent public auditing.
The eight principles are:
- The existence of an appropriate and effective constitutional/statutory/legal framework. See more here
- The independence of the SAI head and members of collegial institutions. See more here
- A sufficiently broad mandate and full discretion to discharge SAI functions. See more here
- Unrestricted access to information. See more here
- The right and obligation to report on SAI work. See more here
- The freedom to decide the content and timing of audit reports and to publish and disseminate them. See more here
- The existence of effective follow-up mechanisms on SAI recommendations. See more here
- Financial, managerial and administrative autonomy. See more here
The principles are supported by guidance notes and explanations. They are expressed in general terms and should be seen as aspirational, subject to local conditions. The principles and the guidance are also designed to promote independence not only in legal terms but in terms of how a SAI functions and is funded and managed.