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International Journal of Government Auditing – January 2015


Photo of Josef Moser President, Austrian Court of Audit and Secretary General, INTOSAI

The importance of SAI independence for sustainable development

The last Congress of INTOSAI in Beijing in October 2013 called especially for the implementation of the UN Resolution A/66/209 on independence, in particular because SAIs can accomplish their tasks objectively only if they are independent of the audited entity and protected against outside influence. It further emphasizes that SAIs have an important role in promoting efficiency, accountability, and effectiveness, and that they are conducive to the achievement of development objectives, including the Millennium Development Goals.


In relation to the sustainability of finance policies, the Beijing Declaration explicitly underlined the importance of strengthening the independence of SAIs, and acknowledged that the mandates of SAIs may need to be enhanced for audits related to the sustain-ability of public finances.


Therefore both the international community of SAIs, as well as the international community of states, call for action in order to be prepared for the challenges related to sustainable development.


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