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Being a model organisation through independence

SAI independence is a privilege.  A SAI seeking to broaden independence must be able to show that it is a model organisation, is credible, competent and is held to account for its actions and operations.

ISSAI 12 and ISSAI 20 set out a range of factors relating to SAI transparency, accountability and being a model organisation.  ISSAI 12 can be found here and ISSAI 20 here.

Being a model organisation through leading by example, involves:

  • Being transparent
  • Being accountable
  • Having good governance
  • Managing operations effectively
  • Acting ethically
  • Striving for excellence
  • Contributing to the wider public sector

It is noted that SAIs operate under different mandates and models so these principles may not be equally applicable to all SAIs. We have set out a checklist of good practice factors here.

A SAI may want to compare its current arrangements with this checklist to see how it compares to them.