Bridging the Gap

As I began my journey as the Chair of the International Organization of Supreme Audit Institutions (INTOSAI), I recognized the need to continue the great work of my predecessors. I would like to share with you my perspective…

The AGN, representing the Organization of Latin American Caribbean Supreme Audit Institutions (OLACEFS), presented the OLACEFS experience on implementing the International Standards of Supreme Audit Institutions (ISSAIs) and enriching stakeholder communication. The AGN described necessary actions to implement ISSAIs…

The independence of Supreme Audit Institutions (SAIs) has long been recognized as a fundamental principle for ensuring the credibility and effectiveness of public sector auditing. Since the adoption of the Lima Declaration in 1977, the global consensus has been clear mentioning SAIs cannot fulfill their oversight mandate effectively without a high degree of independence, both formally guaranteed and practically exercised. Independence serves not only a technical function but also carries normative significance, as it underpins the accountability of governments to citizens and contributes to the broader goal of strengthening institutions as articulated in the United Nations Sustainable Development Goals, particularly Goal 16 on peace, justice, and strong institutions.