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  In many countries, the auditor-general is appointed by the legislature so as to safeguard the independence of the office from the executive branch. However, in some countries, whether single party, authoritarian or democratic, the executive branch may effectively control the legislature although in democratic states there is general consensus that the person appointed should have the support of all parties. In a few countries, the auditor-general is appointed by the executive although the trend is towards greater legislative involvement in such appointments. In some cases the appointment is recommended by the executive but requires legislative approval. In other cases the legislature may manage the entire appointment process.19 Similar issues arise for the appointment of members of a court of accounts, although such appointments may be subject to the same processes as those for appointments to other judicial bodies.20

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