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 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.