This framework is intended for SAIs that have taken, or are considering taking, a strategic decision to strengthen their engagement and cooperation with civil society with the aim of improving their audit impact. The purpose is to explain the rationale for and benefits of such engagements, and to provide a set of principles based on global good practices for SAIs to use to guide their engagements. The framework is not an INTOSAI pronouncement. Application of the framework and its principles is therefore voluntary. While the framework is intended for SAIs, we trust that many other stakeholders such as SAI development partners, academia and think-tank organizations will find it beneficial.