independence

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From Awareness-Raising to Concrete Action: IDI’s Initiatives to Support SAI Independence

We all know the effects of the COVID-19 pandemic have been devastating and—the word of the year—unprecedented. Faced with the urgent need to be more agile, flexible, and transparent, Supreme Audit Institutions (SAIs) across regions have had to rethink the timing, visibility, and scope of their audit work. This situation has complicated an already complex matter...

New Version of Law Strengthens Independence of SAI Lithuania
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New Version of Law Strengthens Independence of SAI Lithuania

In December 2020, the Parliament of the Republic of Lithuania passed a new version of the Law on National Audit Office, establishing a legal regulation in line with current requirements for public audits. The new version of the law, which comes into effect on July 1, 2021, provides for the functional, organizational, and financial independence of the National Audit Office of Lithuania (NAOL), will enable NAOL to...

SAI Independence: The Root of Contradiction in Israel
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SAI Independence: Examining the Root of Contradiction in Israel

In a 1995 case against Israel’s State Comptroller, the Israeli Supreme Court stated in its ruling that the “Comptroller has no discretion as to whether it should commit itself to the task of preparing an opinion as required of it; it is a mandatory obligation,” and directed the Comptroller to render an opinion on the required subjects.
Nearly a quarter of a century later, the Comptroller’s office, the nation’s Supreme Audit Institution...

Opportunities to Strengthen SAI Independence
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Opportunities to Strengthen SAI Independence

Just over forty years ago, the Lima Declaration was approved at the IX International Organization of Supreme Audit Institutions (INTOSAI) Congress in Lima, Peru. The Lima Declaration, which covers several key objectives and issues related to the work of Supreme Audit Institutions (SAIs), founded the fundamental pathway for SAIs...

Lesotho Audit Act Calls for OAG Independence
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Lesotho Audit Act Calls for OAG Independence

Recently, the implementation of a new audit act generating positive change was announced in Lesotho. This new act repeals the 1973 Audit Act, which formed the Office of the Auditor General (OAG) mandate that was established in 1963. The 2016 Audit Act, which took effect April 1, 2017, provides for OAG’s continued existence. Additionally, it calls for...