By Andrew Greaves, Auditor-General, Victorian Auditor-General’s Office
Independence sits at the heart of our work as supreme audit institutions (SAIs). It is the foundation of our credibility and the reason our insights are trusted by parliaments and citizens alike. Yet independence is not simply a right we hold, it is a privilege entrusted to us. With that privilege comes a responsibility to use our powers judiciously, always mindful of our purpose within the democratic system.
Too often, the language of accountability in the public sector blurs the boundaries between roles and responsibilities. There’s sometimes a misconception within our profession that auditors exist to hold governments to account. While this may sound appealing, it is not our role. Accountability of the executive government rests with the Parliament, and by extension, the public it represents. Our role is to enable accountability by providing Parliament with independent, credible, and useful information to support their scrutiny.
This distinction matters. When we blur the lines between scrutiny and judgement, we risk compromising the very impartiality that gives our work its weight. Our reports shine a light on performance, not politicise it. We examine whether public resources are being managed with integrity, economy, efficiency, and effectiveness. We check whether systems are functioning well and achieving desired outcomes. But we don’t set policy, and we don’t campaign for causes.
Our work provides the evidence base that allows others to question, debate, and decide. We provide clarity, and our independence ensures that clarity is objective and untainted by influence. But with that independence comes a duty to communicate responsibly, to avoid rhetoric, and to ensure our findings are proportionate, balanced, and fair.
But independence should not be mistaken for isolation or detachment. An effective SAI engages constructively with the entities it audits and with the institutions it serves. We must understand the context in which public servants operate; respect the challenges of policy development and program delivery; and always maintain professionalism. Independence empowers us to speak truth to power, but it also requires us to do so with respect, restraint, and a commitment to accuracy above all else.
The strength of our collective institutions across the Pacific lies in the trust we maintain with parliaments, governments, and citizens. That trust can only be preserved when our independence is used as a safeguard, protecting the integrity of public administration and reinforcing confidence in democratic governance.
Ultimately our independence exists to serve others. Our value is not measured by controversy or confrontation, but by the usefulness of our work and the confidence it builds. If we exercise our independence with humility, fairness, and purpose, we honour the privilege that defines us as auditors-general and as members of the PASAI community.
Image credit: International Journal of Government Auditing
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