The Federal Court of Accounts, Brazil’s Supreme Audit Institution (SAI), developed a quiz on International Standards of Supreme Audit Institutions (ISSAIs) as a new way to engage its auditors while deepening knowledge on professional auditing standards. The quiz, which also included questions on the SAI itself, saw 475 auditors competing in…
Since the SAI Performance Measurement Framework (SAI PMF) was introduced in 2010, an impressive 96 SAIs have completed a SAI PMF assessment. While SAI PMF has become an established tool among SAIs globally, uptake so far has been more limited among SAIs with jurisdictional competencies, with only 12 being jurisdictional-model SAIs out of the 96.
Ruiz , Sprenglewski , INTOSAI Development Initiative
The principle of independence is the cornerstone of credible public sector auditing. Foundational documents, as the Lima Declaration (INTOSAI 1977) the Mexico Declaration (INTOSAI 2007), and landmark United Nations General Assembly resolutions, including A/RES/66/209 (2011), A/RES/69/228 (2014), and the political declaration from the special session against corruption, A/S-32/L.1 (2021), support a global consensus that strong, independent SAIs are essential pillars of democratic accountability and public trust.
