Scanning Supreme Audit Institutions Independence: A Spotlight on Indirect Interference
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.