This resource kit provides key insights on how civil society organisations (CSOs) can support and safeguard the independence of supreme audit institutions (SAIs) at the global, regional and national level.

It is divided into three parts:

Part one provides the necessary background for civil society organisations to gain a better understanding of the role, functions, and mandate of supreme audit institutions in government oversight and accountability. It also investigates the relationship between SAIs and CSOs in the accountability ecosystem and provides best practice examples.

Part two defines SAI independence and why it is important for SAIs to effectively fulfil their mandate. It also highlights the challenges faced by SAIs to attain their independence and includes case studies.

Part three highlights several tools and resources that can help CSOs to safeguard and enhance SAI Independence. Among these tools is the SAI Independence Rapid Advocacy Mechanism (SIRAM), which CSOs can use to report, assess and respond to a potential threat to SAI Independence.


INTOSAI Development Initiative and Transparency International




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