Bridging the Gap

The French Supreme Audit Institution (SAI), in its role as General Secretary of the Organization of French-speaking Supreme Audit Institutions (AISCCUF), organized its annual professional seminar in Dakar, Senegal, June 28-29, 2017. This two-day event was dedicated to the new International Standards for Supreme Audit Institutions (ISSAIs) adopted at last year’s INCOSAI—a theme that had not yet been discussed on the international stage…

I hope this message finds you, your colleagues, and families in good health and high spirits. I would like to thank you for your continued support, contributions, and interest in the INTOSAI Journal. As Journal President, I am most grateful for your ongoing efforts to help us deliver timely, informative, and helpful content for the INTOSAI community and our key stakeholders.

The term “Supreme Audit Institution (SAI) independence” is defined as the ability to accomplish tasks objectively and effectively and to be protected against outside influence. Such independence, or a necessary degree of independence, shall be laid down in the Constitution, details may be set out in legislation, and an independence audit mandate shall be guaranteed (Lima Declaration 1977). Organizational independence refers to financial, managerial, and administrative autonomy (The Mexico Declaration, 2007). It is achieved through the application of key principles, various means, and safeguards that promote accountability and ensure transparency.