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 Legal Status
The independence of the SAI head and members of collegial institutions - see SAI Heads
A sufficiently broad mandate and full discretion to discharge SAI functions - see Operations
Unrestricted access to information - see Access to Information
The right and obligation to report on SAI work - see Reporting Audit Results
The freedom to decide the content and timing of audit reports and to publish and disseminate them - see Timing
The existence of effective follow-up mechanisms on SAI recommendations - see Effective Follow-up
Financial, managerial and administrative autonomy - see Autonomy
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 just in legal terms but also in terms of how a SAI functions and is funded and managed.