Independence is not merely a theoretical principle in the governance of state financial audit institutions, but rather an absolute requirement for the realization of credible public accountability. Independence is the primary foundation of INTOSAI-P10. INTOSAI-P10 emphasizes that the Indonesian Audit Board can only be objective and effective if it is independent from the audited entity and protected from external influences. Public trust is the greatest asset for any state institution. This trust is born from one fundamental key: independence, namely the freedom to work objectively, honestly, and free from pressure from any party. The independence of the BPK is the primary foundation for audit results to be recognized, trusted, and have a real impact on improving state financial governance.