SAI INDEPENDENCE KEY FACTORS FOR SAI EFFECTIVENESS Wolfgang

SAI INDEPENDENCE KEY FACTORS FOR SAI EFFECTIVENESS Wolfgang Wiklicky, Director General Austrian Court of Audit/INTOSAI General Secretariat

[Introduction] Meaning and Value of Importance of Measures to strengthen SAI Independence

[Eight Pillars]

[A multidimensional concept] Independence of SAI is a multidimensional concept Including: Constitutio nal Political Operationa l Profession al Independence of government auditing

[Independent SAIs as cornerstones in democratic systems] Result: „Natural partnership“ with parliaments, governments and civil society Accountabil ity Transparen cy Good Governanc e Credibility

[Value of independent SAIs to citizens] Transparency and public accountability Independent and reliable information Trustful relationship Strengthen legislative bodies Good Governance and functioning of State

[Independent and capable SAIs] Independent and capable SAIs as prerequisites for efficient and effective government auditing Efforts of INTOSAI General Secretariat for recognition of importance of SAI independence by the United Nations

[Recognition of importance of SAI Independence by United Nations] UN Resolution A/66/209 UN Resolution A/69/228 Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs

[Results from INTOSAI Stocktaking Report – worrisome developments] In 56% of SAIs independence in danger 46% 56% In 46% of SAIs the legislator supervises budget applications 75% of SAIs suffer from interferences 75%

[Results from INTOSAI Stocktaking Report – worrisome developments] More than 50% of budgets approved for SAIs do not correspond to their needs 27% > 50% 27% of SAIs cannot publish any reports 31% of SAIs face restrictions regarding publication of reports 31 %

[Results from INTOSAI Stocktaking Report – worrisome developments] 48% of SAIs cannot hold any public hearings to review their audit 18% 48% 18% have no full freedom to decide on content and timing of their audit reports

[INTOSAI Measures to strengthen SAIs] Crosscutting Priority 1 of INTOSAI Strategic Plan 2017 – 2022: Advocate for and support SAI Independence

[Main aim of INTOSAI independence efforts] Strengthen independence of individual SAIs Raising awareness for importance of SAI independence of • Legislative Bodies • Donors • UN Members

[Activities to strengthen Independence] IDI Program on Independence report to UN Peer Review on SAI Independence in all Regions SAI Independence and SDGs

[IDI Program on Independence] Advocacy for SAI independence IDI Program on Independence Development of Guidance for SAI independence SAI level support for SAIs

[INTOSAI-wide Peer Review on SAI Independence] In all seven INTOSAI Regions Peer Review on SAI Independence Realized by: ACA, Regional Co-Peers, INTOSAI GS, ADA Evaluation Team: Norway, Slovakia

[INTOSAI-wide Peer Review on SAI Independence] Objectives Target Groups Assessment Enhance Transparency & Accountability of Public Finances INTOSAI, National Parliaments, Civil Society, Donors Assessment of Compliance with ISSAI 10 and concrete recommendations

[Results of Peer Review on SAI Independence] Cross Cutting Report Peer Review Reports for seven SAIs Lessons Learnt Report Evaluation Report Action Plan

[SAI Independence and SDGs] INTOSAI contributes by a range of activities to the implementation of SDG 16. 6: Develop effective, accountable and transparent institutions at all levels

[Independence Report to the UN ] Decision of GB to communicate independence results to UN Report sent in April 2018 Asking UN and UN Member States for support Highlighting importance of UN Resolutions for SAI Independence Worrisome results regarding financial, legal, operational independence Restrictions regarding reporting

[Conclusion] Only independent SAIs can: provide efficient, effective and high quality audits Contribute to sufficient transparency of public administration Safeguard the proper us of public resources thus contributing to better life of citizens All SAIs and external stakeholders are requested to support the efforts for SAIs Independence

THANK YOU Very much! www. intosai. org www. rechnungshof. gv. at