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AMMAN — The Organisation for Economic Co-operation and Development (OECD) and the INTOSAI Development Initiative (IDI) have released an international report titled "Strengthening the Independence of Supreme Audit Institutions: Looking at Informal Factors Beyond Legal Safeguards".
The report, released as part of the "Forum on Restoring Public Finances" held in Paris on May 27–28, 2026, underscored the importance of the independence of supreme audit institutions as a key safeguard for public funds and a cornerstone of transparency, accountability and effective public resource management.
It noted that legal safeguards alone are not sufficient to ensure such independence, which is also influenced by factors including public trust, professional reputation, relations with executive and legislative authorities, and communication practices.
The report highlighted Jordan's experience through the Audit Bureau, noting that a supportive institutional environment, professional credibility and balanced relations with stakeholders have helped strengthen the impact of audit work and translate its findings into practical recommendations.
Audit Bureau President Radhi Hamadeen said Jordan's inclusion in the report reflects the bureau's contribution to international discussions on strengthening oversight of public funds, according to an Audit Bureau statement.
He added that the report's recommendations are consistent with the bureau's efforts to enhance audit practices, improve the quality of audit reports and advance digital transformation and data analytics.
The report also called for stronger compliance with international standards, further development of audit methodologies and wider use of data and digital analytics to enhance accountability and improve government performance.
As part of the project's work, Jordan hosted a regional workshop with the participation of a number of Supreme Audit Institutions in the Arab region.
Regional hosting aimed to expand the discussion on the informal factors affecting the independence of audit bodies, and to exchange experiences on the role of institutional trust, professional cooperation and balanced relations with the relevant authorities in enhancing effective independence, according to Audit Bureau statement.
The report recommended the need to adhere to international standards, develop methodologies for selecting audit subjects according to objective criteria, expand the use of data and digital analysis in risk monitoring, and employ audit results to provide proactive insights that help governments improve performance and avoid deficiencies.
