Presentation by Alastair Swarbrick, SIGMA, given at the Roundtable on Independence of Supreme Audit Institutions in Sarajevo on 8 September 2016 on the initiative of the Audit Office of the Institutions of Bosnia and Herzegovina (SAIBiH), the Network of Supreme Audit Institutions of Candidate and Potential Candidate Countries and European Court of Auditors.

1. © OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Roundtable on Independence of
Supreme Audit Institutions
Network of SAIs of
EU Candidate and Potential Candidate Countries
and European Court of Auditors
IDI Independence Programme
Alastair Swarbrick
8 September, 2016
Sarajevo, Bosnia and Herzegovina

2. © OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Content
• Programme Objective
• Implementation Framework
• Mechanisms to support
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3. © OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Programme Objective
• Support SAIs in achieving ‘greater
independence’. Independence is an
evolving construct and a continuous work
stream for an SAI. With this programme, IDI
intend to support SAIs towards
implementing the 8 principles of ISSAI 10
within their context
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4. © OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
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 Advocate SAI
independence
2
 Guidance on SAI
independence
3
 SAI level support
for 3 selected
SAIs
Mechanisms for support
- High level advisory panel for SAI independence (current or former Heads of SAIs, SAI top
management members, UN representative, representatives from other stakeholders )
- Global, regional and local meetings with stakeholders
- Support SAIs in developing strategy for greater independence
- Support SAIs in drafting legislation
- Support SAIs in lobbying for greater independence at local level
Implementation Framework

5. © OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Advocacy
Direct advocacy
• International, regional and local meetings with
stakeholders
• Members of the High Level Advisory Panel
Enabling
• Guidance and training to enhance advocacy and
lobbying skills for SAIs
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6. © OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Guidance
• Establish a global baseline on SAI
independence
• Guidance on developing a strategy to
obtain SAI independence
• Interpretation guidance on ISSAI 10 and
model draft legislations
• Success stories and lessons learned
• Guidance on stakeholder engagement
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7. © OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
SAI Level Support
Support to 3 SAIs (pilot basis) based on the
 Strategy of the SAIs
 Capacity of the SAI
 Level of independence
IDI will play a facilitatory role
 Support SAI developing strategy for independence
 Drafting legislation
 Stakeholder engagement, lobbying
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