The Goal 2 Operational Plan, approved by INCOSAI in 2022, serves as a strategic framework for enhancing the development and professionalism of Supreme Audit Institutions (SAIs) worldwide. With a focus on practical, sustainable, and forward-looking capacity development, the plan outlines key indicators and objectives that guide INTOSAI’s efforts to support capable and independent SAIs.
Goal 2 Operational Plan 2023–2025: Progress and Baseline Establishment
The 2023–2025 Operational Plan introduced ten outcome indicators to measure progress in SAI development. Initially, these indicators lacked time-bound targets due to the absence of baseline data. In 2024, the necessary data became available through the INTOSAI Global Survey and the IDI Global SAI Stocktaking Report, enabling the CBC to present baseline figures for eight of the indicators to the CBC Steering Committee and the Governing Board. For two of the indicators data is not yet available. These baselines now provide a foundation for assessing progress, which will be measured in the next INTOSAI Global Survey scheduled for 2026.
This milestone marks a significant step forward in INTOSAI’s ability to monitor and report on SAI capacity development in a consistent and meaningful way, offering actionable insights that support continuous improvement across the global audit community.
Goal 2 Operational Plan 2026–2028: Strategic Revisions and Enhanced Indicators
Click here for the full report: Goal 2 Operational Plan (2026-2028)
In response to the evolving needs of SAIs, the Goal 2 Operational Plan has been revised for the 2026–2028 period. Developed in close consultation with key stakeholders, the updated plan reflects INTOSAI’s strategic priorities and its commitment to building professional, independent audit institutions.
Key enhancements include:
- A new indicator on SAI independence, highlighting its foundational role in professionalisation, capacity development, and mandate fulfilment.
- Consolidation of indicators related to ISSAI 150, offering clearer guidance on auditor competence management.
- Refinement of regional funding indicators, ensuring they better reflect diverse regional realities.
- Adjustment of stakeholder engagement indicators, shifting focus to strategic value rather than specific examples.
- Simplification of the SAI capacity development indicator, emphasising the nature and extent of support provided.
- Expansion of the donor funding indicator, now encompassing both regional and sub-regional organisations.
These revisions ensure that the plan remains relevant, measurable, and aligned with global priorities. They also reinforce the collaborative nature of SAI capacity development, involving the CBC and its workstreams, INTOSAI regional and sub-regional organisations, the IDI, the INTOSAI-Donor Cooperation, and SAIs themselves through peer-to-peer support.
By adopting these refined Goal 2 indicators, INTOSAI continues to demonstrate its commitment to strengthening audit institutions that deliver real value to the public.