Amman, June 4 (Petra)-- The Organisation for Economic Co-operation and Development (OECD) and the INTOSAI Development Initiative (IDI) have issued a specialized international report on the independence of Supreme Audit Institutions (SAIs), titled "Strengthening SAI Independence: Looking Beyond Legal Guarantees to Informal Factors." The report underscores the importance of supporting and enhancing the independence of supreme audit institutions as a fundamental requirement for safeguarding public funds, promoting transparency and accountability, and improving the efficiency of public resource management.

It emphasizes that the independence of audit institutions is influenced not only by formal legal frameworks but also by institutional and informal factors, including public trust, professional reputation, relationships with executive and legislative authorities, communication mechanisms, and the degree of recognition of the oversight role within national accountability systems.

Jordan was highlighted among the countries included in the international study through the Audit Bureau, as part of a global project examining the factors that affect the independence and effectiveness of supreme audit institutions.

According to the report, Jordan’s experience demonstrates the importance of a supportive institutional environment, including organizational development strategies, effective leadership, professional credibility, and balanced relations with stakeholders, in strengthening the impact of audit work and translating findings into practical, implementable recommendations.

President of the Audit Bureau, Radi Al-Hamadin, said Jordan’s inclusion in the report reflects the significance of the Bureau’s experience and its contribution to the global discussion on strengthening oversight frameworks and ensuring the sound management of public funds.

He added that the report’s findings and recommendations align with the Bureau’s ongoing efforts to enhance the impact of audit reports, improve the quality of recommendations, strengthen follow-up mechanisms, expand digital transformation initiatives, and increase the use of data analytics.

Al-Hamadin stressed that the Audit Bureau continues to develop its oversight tools and institutional capacities to support more efficient public administration and improved government performance, thereby reinforcing the effectiveness of accountability systems and advancing good governance in the management of public resources.

The report concluded that relations between supreme audit institutions and executive and legislative authorities should be based on a clear balance that promotes institutional cooperation while preserving independence. Such an approach, it noted, contributes to stronger accountability and improved government performance without compromising the neutrality, professional priorities, or audit methodologies of oversight bodies.

The report also called for a comprehensive approach to building an institutional environment that respects the oversight role, facilitates access to information, and provides clear channels of communication between audit institutions, public authorities, and relevant stakeholders.

From the perspective of supreme audit institutions, the report recommended adherence to international standards, the development of objective and transparent audit topic selection methodologies, expanded use of data and digital analytics in risk monitoring, and leveraging audit findings to provide forward-looking insights that help governments improve performance and address shortcomings before they escalate.

As part of the project, Jordan hosted a regional workshop attended by representatives of several supreme audit institutions from across the Arab region. The event aimed to broaden discussions on informal factors affecting audit independence and facilitate the exchange of experiences on the role of institutional trust, professional cooperation, and balanced stakeholder relations in strengthening effective independence.

//Petra// MF