Independence is the cornerstone of an effective Supreme Audit Institution (SAI). Without it, public sector auditing risks being influenced by political or institutional pressures, undermining both credibility and the ability to hold public entities accountable. The eight principles of SAI independence, as recognised by the International Organisation of Supreme Audit Institutions (INTOSAI), set a global standard – but for many countries, these principles need to be firmly anchored in national legislation to be truly effective.

To support its member SAIs, AFROSAI-E has developed the Model Public Audit Act, a best-practice legislative framework that provides clear, modern provisions to safeguard SAI independence.

Developed with the support of GIZ’s Good Financial Governance in Africa programme, the Model Act is intended as a practical resource for countries to:

• Draft new legislation where none exists
• Amend existing audit laws to address gaps in independence
• Engage key stakeholders – such as parliamentarians, ministries of finance, and civil society – to build a shared understanding of why legal independence matters

Following a public exposure period earlier this year, a group of legal experts from across the region are meeting this week in Pretoria to finalise the Model Act and the AFROSAI-E Guideline on SAI Independence and Legal Framework. Their work will ensure the framework reflects both international standards and the realities of the African governance landscape.

The legal experts have gathered to go through the Model Act with a “fine-tooth comb” to:

• Address and finalise its substance and format in view of the comments received.
• Ensure that there are no omitted facts or mistakes arising, and that the documents are ready for finalisation.
• Update and finalise the SAI Independence Guideline to address issues raised in the Model Public Audit Act and the research results on the role of the SAI Boards.

Discussions so far have been lively and robust, often uncovering points of contention or misunderstanding that mirror real-world challenges faced by SAIs, such as:

• Differentiating the Auditor General (the person) from the National Audit Office.
• The relationship, functions, powers, roles and responsibilities of the Auditor General.
• The appointment and tenure of office of the Deputy Auditor General.
• Who is authorised to sign audit reports? (The misconception that the Auditor General is the only person who can sign audit reports.)

The Model Act includes annotations to help countries adapt its provisions to their own contexts.

The AFROSAI-E Guideline on SAI Independence and Legal Framework

This companion document:

• Defines SAI independence based on the Lima, Mexico, and United Nations Declarations.
• Uses the AFROSAI-E Institutional Capacity Building Framework (ICBF) self-assessment approach for identifying and addressing threats to independence.
• Benchmarks best practices from the region and the wider INTOSAI community.
• Offers guidance on achieving role clarity for Boards/Commissions to prevent them from infringing on the Auditor General’s independence.
• Supports SAIs in engaging the executive and other stakeholders to review and strengthen legal frameworks.

A Tool for Change

The Model Public Audit Act is more than a reference document – it’s a tool for reform. It equips SAIs and their advocates to lobby for stronger independence, greater credibility, and more impactful public auditing. By adopting it as a guide for legal reforms, countries can ensure their national audit offices have the freedom, mandate, and resources to serve the public interest without fear or favour.

Visit our Functional Independence Workstream page to read the Model Public Audit Act (Exposure Draft). The finalised version will be available soon.