Sub-score (0-100). Question no. 7. In practice, the independence of the supreme audit institution is guaranteed.
A 100 score is earned where all the following conditions are met:
1) auditors have the autonomy to audit accounts,
2) auditors operate without fear or favor, independent from other offices of government, and
3) they have a predictable source of funding that is consistent from year to year.
A 50 score is earned where any of the following conditions apply:
1) auditors usually have autonomy to audit any account but exceptions exist,
2) auditors are occasionally subject to negative or positive political incentives (for example, auditors are demoted/promoted or relocated to worse/better offices in retaliation/reward for not auditing/not auditing or issuing favorable/unfavorable resolutions), or
3) funding is occasionally inconsistent.
A 0 score is earned where at least one of the following conditions apply:
1) auditors rarely have autonomy to audit accounts,
2) they routinely operate with fear or favor, dependent of other offices of government, or
3) the source of funding is usually inconsistent from year to year.
Type of variable: Continuous
Downloaded by QoG on: 2023-12-04
Last updated by source: 2023-07-04
| Dataset | No. Countries |
|---|---|
| Standard cross-section: | 54 |
| Standard time-series: | 54 |