Perspectives from the World Bank on SAI Independence through the Independence Index
Supreme Audit Institutions (SAIs) are a cornerstone for public financial management and good governance. Being able to work independently is necessary for transparency, accountability, and the good use of public resources. The World Bank considers that SAI independence is not only a legal or technical aspiration but also a developmental necessity. SAIs’ mandate is to build trust in the public, hold governments accountable, and contribute to national development goals, particularly Sustainable Development Goal (SDG) 16 on peace, justice, and strong institutions (United Nations, 2015). But they cannot do these things if they are not fully independent.