The Accounts Chamber has got a high rating of independence among SAIs, according to a Supreme Audit Institutions Independence Index: Global Synthesis Report 2021 (InSAI).
The World Bank experts have referred the Accounts Chamber to a "high group" with a rating of 9-9.5 points. Only 14% of countries scored this figure. Overall, 118 SAIs took part in this study.
The InSAI includes 10 indicators of SAI independence that are based on international standards and practices: constitutional and legal framework, transparency in the process for appointing the SAI head, financial autonomy, types of audits, operational autonomy, staffing autonomy, audit mandate, audit scope autonomy, access to records and information, right and obligation on audit reporting. For each indicator, a rating of 1 was given to SAIs for fully meeting the criteria, 0.5 for partially meeting the criteria, and 0 for not meeting the criteria. An overall score of 10 means that the SAI fully met all independence criteria.
Authors of the InSAI consider independence as a critical foundation for the effective functioning of the SAI. «Truly independent SAIs can fulfill their mandate to reduce waste and the abuse of public resources so public resources can be better channeled for programs that fight poverty, which is a focus of the international development community and the core mission of the World Bank Group», – stated in the report.