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