True public auditing cannot exist without independence from the executive branch. The Lima Declaration of Guidelines on Auditing Precepts and the Mexico Declaration on SAI Independence are the global benchmarks for audit autonomy. They establish that an SAI must have:

National laws operationalize these global principles by granting the Auditor General security of tenure. The Auditor General is typically appointed for a single, long term and cannot be arbitrarily dismissed by the president or government ministers. Removal from office is strictly restricted to extreme cases, such as physical incapacity or gross misconduct, and requires a high voting majority in parliament.

The law grants public auditors an unrestricted right of access to all government offices, electronic databases, bank statements, and classified files. Any public officer who destroys financial evidence, denies access to records, or provides false statements to an auditor commits a statutory offense and faces severe criminal penalties under the PFM and Public Audit acts.