Tag: SAI legal framework

The independence of Supreme Audit Institutions (SAIs) has long been recognized as a fundamental principle for ensuring the credibility and effectiveness of public sector auditing. Since the adoption of the Lima Declaration in 1977, the global consensus has been clear mentioning SAIs cannot fulfill their oversight mandate effectively without a high degree of independence, both formally guaranteed and practically exercised. Independence serves not only a technical function but also carries normative significance, as it underpins the accountability of governments to citizens and contributes to the broader goal of strengthening institutions as articulated in the United Nations Sustainable Development Goals, particularly Goal 16 on peace, justice, and strong institutions.

The independence of Supreme Audit Institutions (SAIs) is fundamental to ensuring accountability, transparency, and good governance in the public sector. For SAI Fiji, this principle has been at the heart of a long and determined journey to modernize the legislative framework guiding its work. The enactment of the Audit Act 2025 marks a historic milestone, one that reflects perseverance, collaboration, and commitment to safeguarding the independence of Fiji’s Office of the Auditor General.  The Audit Act 2025 came into force in May 2025.

Supreme Audit Institutions (SAIs) are crucial for good governance, accountability, and transparency. In Bhutan, the Royal Audit Authority (RAA) audits public resources, with its effectiveness critically dependent on independence amidst political, economic, or institutional pressures. This article examines SAI Bhutan’s real-world experiences, highlighting its successes in safeguarding independence and the persistent challenges it faces, drawing insights from official publications, peer reviews, and specific audit cases.

The 1997 constitutional and legal enactments stand as a defining event in the history of the Maltese National Audit Office, which originated as an auditing department within the public service. This historical date is comparable to the founding of the former Department of Audit, established by the first British Governor of Malta, Sir Thomas Maitland, back in 1814, and the grant of elementary constitutional protections to the Director of Audit when Malta became an independent state in 1964.  To commemorate this important milestone in 2022, amongst other initiatives, the National Audit Office of Malta (NAO) issued a scholarly book entitled ‘State Audit in Times of Transition – Reflections on Change and Continuity, Challenge and Opportunity from Malta and Beyond’. Edited by Professor Edward Warrington, it includes a collection of studies that essentially reflect on the past and present with an eye to our institution’s future.  This article is based on the introduction to this book that is accessible on our website (State-Audit-in-Times-of-Transition).

Across Africa, the independence of Supreme Audit Institutions (SAIs) faces growing pressure. Political transitions, fiscal crises, and governance challenges have, in some cases, led to attempts to limit the authority of SAIs, restrict access to resources, or interfere with the tenure of Auditors General. Such threats undermine not only the credibility of SAIs but also their ability to deliver impartial audits that safeguard public funds and strengthen trust in government. In this context, legislative, administrative, and financial independence is not a theoretical aspiration; it is a practical necessity for SAIs to fulfil their constitutional mandates without fear or favor.