Advantages
Legal problems, if any, are minimal, as each country deals only with its own jurisdiction.
Problems with the exchange of information are few, if any.
Political sensitivity is lower than with a joint audit.
―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.
Each SAI has more freedom to determine the resources it will make available for its particular audit.
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.
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