The INTOSAI México Declaration on Supreme Audit Institution (SAI) Independence established the principle that SAI heads and members of collegial institutions should be appointed by a process that ensures independence from the executive. Yet, little is written within the SAI community on what constitutes an appropriate process for recruiting and appointing new heads…
The strength of the International Organization of Supreme Audit Institutions (INTOSAI) has always been a result of its unity and diversity. Leveraging both of these elements allows us to truly succeed in a global profession using local solutions. In recent years, the Capacity Building Committee (CBC) established a successful footprint within the INTOSAI community by demonstrating a strategic focus, recognizing the role of all key stakeholders and fostering cooperation at all levels…
For SAIs, as representatives of citizens in evaluating and monitoring government expenditures, social responsibility is demonstrated through audit work quality and performance in a manner that satisfies public opinion and contributes to government accountability and transparency (the main components of good governance). In this way, SAIs strengthen public confidence, which helps promote social capital…
