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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.

Being a model organisation means leading by example, which involves:

  • Being transparent

  • Being accountable

  • Having good governance

  • Managing operations effectively

  • Acting ethically

  • 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.