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ISSAI Executive Summaries

Executive Summary:

ISSAI 11 – Guidelines and Good Practices Related to SAI Independence


The guideline serves as a source of good practices to share means of increasing and improving SAI independence

ISSAI Category:

Level 2: Prerequisites for the Functioning of Supreme Audit Institutions

Target Group:

ISSAI 11 is addressed to INTOSAI members, INTOSAI Governing Board, Professional Standards Committee, other INTOSAI committees, parliamentarians, public administration, United Nations

Scope - Content:

The examples given in the guideline follow the structure of ISSAI 10. They are provided by SAIS and indicate the means they use to achieve independence.

The document is intended to be a living tool that is maintained and updated. As more good practices are identified, they will be added to these guidelines.

An Appendix to ISSAI 11 refers to the results of case studies used to test SAI adherence to the draft Mexico declaration on SAI independence and to provide examples of safeguards to be put in place to meet independence application provisions.

Author - Committee:

INTOSAI Subcommittee on SAI Independence (chaired by Canada)


Approved at XIXth Congress of INTOSAI, Mexico 2007


Related Documents - Executive Summaries:

ISSAI 1 - The Lima Declaration

ISSAI 10 – The Mexico Declaration on SAI Independence

Related Documents - ISSAI Full Versions:
Related Documents - Others:

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