加强最高审计机关独立性：法律保障之外的非正式因素

Strengthening theIndependenceofSupreme Audit Institutions Looking at Informal Factors Beyond Legal Safeguards Strengtheningthe Independenceof Supreme Audit Institutions LOOKING AT INFORMAL FACTORS BEYOND LEGALSAFEGUARDS This work is published under the responsibility of the Secretary-General of the Organisation for Economic Co-operationand Development and the Director General of the INTOSAI Development Initiative. The opinions expressed andarguments employed herein do not necessarily reflect the official views of the Member countries of the OECD or themembers of the International Organisation of Supreme Audit Institutions (INTOSAI). The names and representation of countries and territories used in this joint publication follow the practice of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. OECD/IDI (2026),Strengthening the Independence of Supreme Audit Institutions: Looking at Informal Factors Beyond LegalSafeguards, OECD Public Governance Reviews, OECD Publishing, Paris, https://doi.org/10.1787/d4ee3498-en. ISBN 978-92-64-36282-6 (print)ISBN 978-92-64-38252-7 (PDF)ISBN 978-92-64-57320-8 (HTML) OECD Public Governance ReviewsISSN 2219-0406 (print)ISSN 2219-0414 (online) Photo credits:Cover © Respiro/Shutterstock.com. Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work. Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid. Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD and the IDI. The opinions expressed and argumentsemployed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries or the IDI, its development partners, or membersof INTOSAI. Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement. You must not use the OECD’s or the IDI’s respective logo, visual identity or cover image without express permission or suggest the OECD or the IDI endorse your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword By providingexternal oversight of governments,supremeauditinstitutions (SAIs)form a critical link in acountry’saccountability chain.Their workalso provides relevant insights to informpublicpolicy andcanhelpgovernments adapt to future trends and risks. Suchevidence-based contributionsonsystemic issuescan lead to better policyformulation, implementation and evaluation. To credibly and effectively fulfill this role,SAIsmust be able tooperate independentlyfromundueinfluencebygovernments, legislatorsandother interested parties. Safeguarding SAI independence, however, hasbecome increasingly challenging in a context ofincreasing fiscal pressures, complex policy challenges anddeclining levels of trust.While formal legal frameworks are essentialto safeguard SAI independence, theyare often not sufficient on their own. In practice, independence is also shaped by informal factors such asinstitutional relationships, professional norms, behaviours and trust. These elements can either reinforceor weaken formal protections and play a decisive role in how SAIs are able to carry out their mandates andhow their work is received and acted upon. This reportis the result of acollaboration with the INTOSAI Development Initiative (IDI) under the GlobalProject on SAI Independence. It provides a comprehensive analysis of the factors that shape SAIindependence in practice, with particular attention to the interplay between formal legal frameworks andinformalfactors. The report is based on extensive analysis, stakeholder consultations and comparativeinsights drawn from a wide range of country experiences. It recognisesthat countries organise theirSAIsin different waysand underscores the importance of adapting approaches to national governance systems,while drawing on shared principles and good practices. This report is part of OECD’s work to help countries effectively implement theOECD Recommendation onPublic Integrity. It provides recommendations to strengthenthede factoindependenceof SAIsbut