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”, pages 81 - 84 (INTOSAI Conference 26 -27 May 2010, Vienna).

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.