SAI independence guideline
WHAT
… is a guide
WHO
… for SAI head and deputies, the strategic team, leadership and management, the quality management system reviewers, and audit engagement teams
HOW
… that capacitates a SAI on its journey to earning and maintaining independence
WHY?
… to ensure it supports and promotes transparency, accountability, and integrity in the SAI and the public sector
Link to ICBF
… Assists a SAI to improve the levels of all the questions (Questions 1 – 44) within Domain 1: Independence and legal framework.