i) Strengthening the Accountability, Transparency, and Integrity of Government and Public Sector Entities

1. Independence of SAIs: SAIs must operate independently from the government and any other entity they audit. This independence ensures that audits are conducted objectively and without undue influence, thereby strengthening the accountability of government and public sector entities.
2. Public Reporting: SAIs should report their findings to Parliament and the public in a timely and transparent manner. This ensures that the outcomes of audits are available for public scrutiny, which enhances transparency and promotes accountability in the use of public funds.
3. Audit Scope and Mandate: SAIs should have a broad audit mandate that includes financial audits, compliance audits, and performance audits. This comprehensive approach ensures that all aspects of government and public sector operations are reviewed, leading to a more robust assessment of accountability and integrity.

ii) Demonstrating Ongoing Relevance to Citizens, Parliament, and Other Stakeholders

1. Stakeholder Engagement: SAIs should actively engage with citizens, Parliament, and other stakeholders to understand their concerns and expectations. By doing so, SAIs can ensure that their work is relevant and addresses the most pressing issues related to public sector accountability.
2. Timeliness of Audits: SAIs must conduct and complete audits in a timely manner. Timeliness ensures that audit findings are relevant and can be acted upon promptly, which helps maintain the trust and confidence of stakeholders.
3. Adaptability and Innovation: SAIs should continuously adapt to changes in the public sector environment and adopt innovative audit techniques. This adaptability ensures that SAIs remain relevant in a rapidly changing world and continue to address new and emerging risks effectively.

iii) Being a Model Organisation Through Leading by Example

1. Ethical Standards: SAIs must adhere to the highest ethical standards in all their operations. By setting a strong ethical example, SAIs reinforce the importance of integrity and ethical behavior in the public sector.
2. Professional Development: SAIs should invest in the continuous professional development of their staff. A highly skilled and knowledgeable workforce ensures that audits are conducted effectively and that the SAI maintains its credibility as a model organization.
3. Internal Accountability: SAIs must have robust internal controls and accountability mechanisms in place. By demonstrating accountability within their own operations, SAIs set a standard for the public sector entities they audit and promote a culture of accountability across the public sector.