Advantages
1 Legal problems, if any, are minimal, as each country deals only with its own jurisdiction.
2 Problems with the exchange of information are few, if any.
3 Political sensitivity is lower than with a joint audit.
4 ― Tabling ‖ problems in the legislative assembly (parliament) or the government due to timing are eliminated, since the report deals only with the SAI‘s own country.
5 Each SAI has more freedom to determine the resources it will make available for its particular audit.
6 Potential strain on relationships among SAIs is diminished, i.e. disputes bovver scope, content, observations, resources, deadlines, publication, etc. should be minimized, if not eliminated.
7 Impact and newsworthiness in each country are increased, if tabling is within a reasonable number of months (perhaps 6). SAIs can also note in their reports