Under the Work Plan of the ASEANSAI Knowledge Sharing Committee (KSC), a collaborative research initiative was undertaken in 2022 – 2023 to explore the relationship between the independence of Supreme Audit Institutions (SAIs) and their readiness for a world characterized by Volatility, Uncertainty, Complexity, Ambiguity (VUCA), and Brittleness, Anxiety, Non-linearity, Incomprehensibility (BANI).
The research was a joint effort of six ASEAN SAIs: Cambodia, Indonesia, Myanmar, Malaysia, Vietnam, and Thailand. With SAI Thailand’s contribution, the research was executed systematically and comprehensively.
The key findings of our recent research, which is aimed at equipping Supreme Audit Institutions (SAIs) to proficiently steer the complex dynamics of today’s global context. The research serves as both an inspiration and a guide, enabling SAIs to evolve in step with our rapidly transforming world. We could summarize into three core aspects that define the significance of our research:
- Adaptive Benchmarking for Sub-Regional Audit Institution as ASEANSAI;
- Collaborative Approach & ASEAN Solidarity;
- Practical Implementation via the CLIP Initiative;
The research highlights collective commitment to fostering the growth and evolution of SAIs across our valued ASEAN nations. By embracing adaptability, championing collaboration, and driving practical implementations, we are setting the stage for a future-ready ASEAN audit landscape.
This research offers a significant contribution to the address of the future of SAI independence. Drawing from the collective wisdom of multiple SAIs in ASEAN, the findings provide valuable insights and strategies. The goal is to empower SAIs to navigate global shifts effectively, ensuring they stand as strong pillars of public accountability.
