Understanding and responding to threats to independence

Threats to SAI independence can be caused by both external and internal factors and behaviours.

A discussion on threats to SAI independence can be found in the INTOSAI paper “Strengthening External Public Auditing in INTOSAI Regions”, INTOSAI Conference 26 -27 May 2010, Vienna (pages 81-84). It can be found here.

Some specific threats to SAI independence include:

• Low funding levels or staffing levels, meaning the SAI can’t fulfil its mandate
• Poor quality audits leading to reputational risks for the SAI
• Delaying nomination or appointment of a SAI head (prolonged vacancy)
• SAI accused of “politicising” its work and being biased
• Political interference in the SAI’s work
• The Executive or Legislature frequently imposing new tasks on the SAI without allocating additional resources
• External parties trying to influence inappropriately the results of audits
• Politically engaged media attacking the SAI’s credibility

Please  CLICK HERE for a list of possible mitigation strategies for threats to SAI independence.