Functional
Independence
A SAI’s ability to operate independently is the cornerstone of its effectiveness. Through this workstream, we support our member SAIs in strengthening their legal and institutional frameworks to safeguard and promote functional independence.
Our efforts are guided by the AFROSAI-E Model Public Audit Act and our Independence Guidelines, which offer practical tools and good practice benchmarks for aligning national legislation with international standards.
This workstream also provides a platform for peer learning and technical support to SAI legal experts to address independence challenges in diverse country contexts.
Model Public Audit Act
The AFROSAI-E Model Public Audit Act aims to serve as a best-practice legislative framework to strengthen SAI independence. It serves as an example of the minimum content legislation that a SAI should have if it is to ensure the independence and efficiency of that institution. Covering all eight principles of independence, this act is a must-have tool for lawmakers, parliaments, and oversight bodies in Sub-Saharan Africa—and a vital resource for civil society, media, and international partners pushing for stronger accountability.
Guideline on SAI Independence and Legal Framework
The goal of this guideline is to assist SAIs to understand their important role from a governance perspective, the value of the quality of their work and being indispensable pillars in the promotion of transparency and accountability.
Making a difference in the performance of SAIs
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