Independence of Supreme Audit Institutions
1. According to the INTOSAI Principles (INTOSAI P-1) of Lima Declaration issued by the International Organization of Supreme Audit Institutions- INTOSAI regarding the independence of Supreme Audit Institutions (SAIs), it is prescribed that only if the SAIs can prevent external influence and are independent of the audited entity, they can perform their duties objectively and effectively and the personnel of the SAIs shall not be influenced by and dependent on the audited entity when conducting the audits.
2. Therefore, both the organizational structure and the financial arrangement are structured separately and independently from other Ministries. When performing the auditing activities according to the types of audits, similarly, the staff of the Office of the Auditor General of the Union and respective regional Audit Offices can perform the audits widely and independently on behalf of the Union Auditor General who is empowered to perform the audit under the Auditor General of the Union Law. Their audit findings can be presented and reported in line with the professional ethics. This attitude is the one that every auditor should bear in mind as a critical qualification for them.