Country Data
The data below is part of the first global synthesis report on Supreme Audit Institutions (SAI) Independence, which focuses solely on SAI independence without considering any other aspects of SAI performance, including quality of audit reports or other performance criteria that form part of the existing SAI Performance Measurement Framework. This data is based on assessments conducted by World Bank teams without endorsement of respective SAIs. The exercise is intended to be helpful to World Bank in identifying and supporting possible areas of improvement in SAI independence. In light of the evolving and iterative nature of this work, the 10 indicators included below and their coverage are expected to be continually updated and revised in future iterations of the report.
| Name | Aggregated Score | YoY % Change | Constitutional framework | Transparency in the process of appointment of head of SAI | Financial autonomy | Types of Audit | Operational autonomy | Staffing | Audit mandate | SAI to decide on the audit scope | Access to records & information | Right and obligation on Audit Report |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Afghanistan | 6 | - | 0 | 0 | 0.5 | 1 | 1 | 0 | 1 | 1 | 0.5 | 1 |
| Brazil | 9 | - | 1 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0.5 |
| Nigeria | 6.5 | - | 1 | 1 | 0 | 1 | 0 | 0 | 0.5 | 1 | 1 | 1 |
| Montenegro | 8.5 | - | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| China | 9 | - | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Angola | 6.5 | - | 1 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 0.5 | 0.5 |
| Argentina | 9 | - | 0.5 | 1 | 1 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Armenia | 8.5 | - | 1 | 1 | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Azerbaijan | 9 | - | 1 | 1 | 1 | 1 | 1 | 0.5 | 1 | 1 | 1 | 0.5 |
| Bangladesh | 8.5 | - | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Belarus | 3.5 | - | 0 | 0 | 0.5 | 0.5 | 0 | 0 | 0.5 | 0.5 | 1 | 0.5 |
| Belize | 7 | - | 1 | 1 | 0 | 0.5 | 0.5 | 0 | 1 | 1 | 1 | 1 |
| Benin | 4.5 | - | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0 | 0.5 | 1 | 0.5 | 0.5 |
| Bhutan | 7.5 | - | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 1 | 1 | 1 | 1 |
| Bolivia | 8 | - | 0.5 | 1 | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Bosnia and Herzegovina | 8 | - | 0 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Botswana | 8 | - | 1 | 0 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Burkina Faso | 4.5 | - | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0 | 0.5 | 1 | 0.5 | 0.5 |
| Burundi | 4 | - | 0.5 | 0.5 | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0 | 0.5 |
| Cabo Verde | 4.5 | - | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
| Cambodia | 7 | - | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 1 | 1 |
| Central African Republic | 4.5 | - | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
| Chad | 2.5 | - | 0.5 | 0 | 0 | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0 | 0 |
| Chile | 8.5 | - | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 0.5 | 1 | 1 | 1 |
| Colombia | 9.5 | - | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Comoros | 4 | - | 0 | 0 | 0 | 0.5 | 0.5 | 0 | 0.5 | 1 | 0.5 | 1 |
| Congo, Dem. Rep. | 3.5 | - | 0.5 | 0.5 | 0.5 | 0.5 | 0 | 0.5 | 0 | 0 | 0.5 | 0.5 |
| Costa Rica | 8.5 | - | 0.5 | 1 | 1 | 1 | 1 | 0.5 | 1 | 1 | 1 | 0.5 |
| Cote d'Ivoire | 5 | - | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
| Croatia | 9 | - | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Djibouti | 7 | - | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 1 | 1 | 1 |
| Dominica | 4 | - | 0.5 | 0 | 0 | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 1 |
| Dominican Republic | 7 | - | 1 | 1 | 0 | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 |
| Ecuador | 7 | - | 1 | 1 | 0 | 1 | 1 | 1 | 0 | 1 | 1 | 0 |
| Egypt, Arab Rep. | 5 | - | 0 | 0.5 | 1 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 |
| El Salvador | 7 | - | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 1 | 0.5 | 1 |
| Eswatini | 7.5 | - | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 |
| Ethiopia | 6.5 | - | 1 | 1 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 1 |
| Micronesia, Fed. Sts. | 9 | - | 1 | 1 | 1 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Gabon | 6 | - | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0 | 1 | 1 | 1 | 1 |
| Gambia, The | 4.5 | - | 1 | 0 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 0 |
| Ghana | 8.5 | - | 1 | 0.5 | 1 | 1 | 1 | 0 | 1 | 1 | 1 | 1 |
| Grenada | 6.5 | - | 0.5 | 0.5 | 0.5 | 1 | 1 | 0 | 1 | 1 | 0.5 | 0.5 |
| Guatemala | 8.5 | - | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Guinea | 3 | - | 0 | 0.5 | 0 | 0 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0.5 |
| Guyana | 8 | - | 0.5 | 0.5 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Haiti | 7.5 | - | 0.5 | 1 | 1 | 0.5 | 1 | 0.5 | 1 | 1 | 0.5 | 0.5 |
| Honduras | 7 | - | 0.5 | 0.5 | 1 | 1 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 1 |
| India | 8.5 | - | 1 | 0.5 | 1 | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 |
| Indonesia | 8 | - | 1 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 1 | 1 | 1 | 1 |
| Iraq | 7 | - | 0.5 | 0 | 0 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Jamaica | 8 | - | 1 | 1 | 0.5 | 1 | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 |
| Jordan | 6 | - | 0 | 0 | 0.5 | 1 | 0.5 | 0 | 1 | 1 | 1 | 1 |
| Kazakhstan | 4 | - | 0 | 0 | 0 | 0.5 | 1 | 0 | 1 | 0.5 | 0.5 | 0.5 |
| Kenya | 8.5 | - | 1 | 0.5 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 | 0.5 |
| Kosovo | 9 | - | 0.5 | 1 | 1 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Kyrgyz Republic | 6 | - | 0.5 | 0 | 0.5 | 0.5 | 1 | 0.5 | 1 | 0.5 | 1 | 0.5 |
| Lao PDR | 7.5 | - | 1 | 0.5 | 1 | 0.5 | 1 | 0.5 | 1 | 0.5 | 1 | 0.5 |
| Lebanon | 3.5 | - | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0 |
| Lesotho | 5 | - | 0 | 0 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 0.5 |
| Liberia | 7.5 | - | 0.5 | 1 | 0 | 1 | 0.5 | 1 | 1 | 1 | 0.5 | 1 |
| Madagascar | 5.5 | - | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0 | 1 | 1 | 0.5 | 1 |
| Malawi | 8.5 | - | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 |
| Maldives | 8.5 | - | 1 | 1 | 0.5 | 1 | 0.5 | 0.5 | 1 | 1 | 1 | 1 |
| Mali | 4 | - | 0.5 | 0 | 0 | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 1 |
| Marshall Islands | 9 | - | 1 | 1 | 1 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Mauritius | 8 | - | 1 | 1 | 0.5 | 1 | 0.5 | 0 | 1 | 1 | 1 | 1 |
| Moldova | 8.5 | - | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 | 0.5 | 1 | 1 |
| Mongolia | 7.5 | - | 0.5 | 1 | 0.5 | 1 | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 |
| Morocco | 8.5 | - | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 |
| Mozambique | 7.5 | - | 0.5 | 0 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Myanmar | 6.5 | - | 0.5 | 1 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 0.5 |
| Nepal | 9 | - | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Nicaragua | 7 | - | 0.5 | 0.5 | 1 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 0 |
| Niger | 3.5 | - | 0.5 | 0 | 0 | 0 | 0.5 | 0 | 0.5 | 1 | 0.5 | 0.5 |
| Pakistan | 8.5 | - | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Panama | 4.5 | - | 0.5 | 0 | 0.5 | 0 | 0.5 | 0.5 | 1 | 0.5 | 1 | 0 |
| Papua New Guinea | 7 | - | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 1 |
| Paraguay | 8.5 | - | 1 | 1 | 0.5 | 0 | 1 | 1 | 1 | 1 | 1 | 1 |
| Peru | 9 | - | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Philippines | 8.5 | - | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 |
| Romania | 8.5 | - | 1 | 1 | 1 | 1 | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 |
| Russian Federation | 9 | - | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Samoa | 5 | - | 0.5 | 0 | 0 | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 1 | 0.5 |
| Sao Tome and Principe | 6.5 | - | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 0.5 | 1 | 1 |
| Senegal | 7 | - | 1 | 0.5 | 0 | 0.5 | 1 | 0.5 | 1 | 1 | 0.5 | 1 |
| Serbia | 8.5 | - | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Seychelles | 10 | - | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Sierra Leone | 6 | - | 0.5 | 0.5 | 1 | 1 | 0 | 0.5 | 0 | 1 | 0.5 | 1 |
| South Africa | 10 | - | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| South Sudan | 5.5 | - | 0.5 | 0 | 0.5 | 0.5 | 1 | 0.5 | 0 | 1 | 0.5 | 1 |
| Sri Lanka | 8 | - | 1 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 1 | 1 | 1 | 1 |
| St. Lucia | 6.5 | - | 1 | 0 | 0 | 1 | 0.5 | 0.5 | 1 | 1 | 1 | 0.5 |
| St. Martin (French part) | 7 | - | 0.5 | 1 | 0.5 | 1 | 0.5 | 0.5 | 1 | 1 | 0.5 | 0.5 |
| St. Vincent and the Grenadines | 3.5 | - | 0.5 | 0.5 | 0 | 0 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0.5 |
| Sudan | 9.5 | - | 1 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Suriname | 4 | - | 0.5 | 0.5 | 0 | 0 | 1 | 0 | 0 | 1 | 0.5 | 0.5 |
| Tajikistan | 5.5 | - | 0 | 1 | 0 | 0.5 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 |
| Tanzania | 7.5 | - | 0.5 | 0 | 1 | 1 | 0.5 | 1 | 1 | 0.5 | 1 | 1 |
| Timor-Leste | 8 | - | 1 | 0 | 1 | 1 | 1 | 0.5 | 0.5 | 1 | 1 | 1 |
| Togo | 3.5 | - | 0.5 | 0 | 0 | 0.5 | 0.5 | 0 | 0.5 | 0.5 | 0.5 | 0.5 |
| Tonga | 7 | - | 0 | 1 | 0.5 | 1 | 1 | 1 | 1 | 0.5 | 0.5 | 0.5 |
| Tunisia | 8.5 | - | 0.5 | 1 | 1 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Turkey | 9.5 | - | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Uruguay | 8.5 | - | 0.5 | 1 | 1 | 0 | 1 | 1 | 1 | 1 | 1 | 1 |
| Uzbekistan | 8 | - | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 |
| Vanuatu | 5 | - | 0.5 | 0 | 0 | 1 | 0 | 0.5 | 1 | 0.5 | 1 | 0.5 |
| Vietnam | 6.5 | - | 1 | 0 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 0.5 | 1 |
| West Bank and Gaza | 6.5 | - | 0.5 | 0.5 | 0 | 1 | 0.5 | 0 | 1 | 1 | 1 | 1 |
| Yemen, Rep. | 5 | - | 0 | 0 | 0.5 | 0.5 | 0.5 | 0.5 | 1 | 1 | 1 | 0 |
| Zambia | 7 | - | 0.5 | 0.5 | 0.5 | 1 | 0.5 | 0.5 | 0.5 | 1 | 1 | 1 |
| Ukraine | 7.5 | - | 0.5 | 1 | 0.5 | 0.5 | 1 | 0.5 | 1 | 0.5 | 1 | 1 |
| Albania | 8 | - | 0.5 | 0.5 | 1 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Georgia | 9 | - | 1 | 1 | 1 | 1 | 1 | 1 | 0.5 | 1 | 0.5 | 1 |
| Mexico | 9 | - | 1 | 0.5 | 1 | 1 | 1 | 0.5 | 1 | 1 | 1 | 1 |
| Rwanda | 8.5 | - | 1 | 1 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 0.5 |
| Uganda | 9 | - | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Zimbabwe | 8.5 | - | 1 | 1 | 0.5 | 0.5 | 1 | 0.5 | 1 | 1 | 1 | 1 |