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SAI independence guideline

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WHAT

… is a guide

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WHO

… for SAI head and deputies, the strategic team, leadership and management, the quality management system reviewers, and audit engagement teams

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HOW

… that capacitates a SAI on its journey to earning and maintaining independence

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WHY?

… to ensure it supports and promotes transparency, accountability, and integrity in the SAI and the public sector

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Link to ICBF

… Assists a SAI to improve the levels of all the questions (Questions 1 – 44) within Domain 1: Independence and legal framework.