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.
Being a model organisation means leading by example, which involves:
Having good governance
Managing operations effectively
Striving for excellence
Contributing to the wider public sector
SAIs may want to compare their current arrangements in each of these areas against:
In addition, a range of factors relating to SAI transparency, accountability and being a model organisation are set out in:
It is noted that SAIs operate under different mandates and models, so these principles may not be equally applicable to all SAIs.