Victorian Auditor General’s Office (VAGO) methodology for assessing SAI independence
VAGO commissioned an independent researcher to assess all Australian and NZ Auditor General (public sector audit) legislation against the INTOSAI Principles of Independence (ISSAI 10).
The broad aims of the assessment were to add objectivity to the VAGO’s bid for reform to its legislation by using an external framework and an external assessor to assess the relevant state of SAI independence in Australia and New Zealand.
Also, it provided Australian and New Zealand SAIs with a standard framework and common language that could be used to discuss concerns about independence and our legislative reforms.
Should your SAI want to use the VAGO’s methodology to assess the state of your SAI’s independence you can find the methodology and instructions below.