Intosaint

Driving Integrity and trust in SAI governance

SAIs play a vital role in holding governments accountable, promoting transparency, and safeguarding public resources. To maintain the trust placed in them, SAIs must uphold the highest standards of integrity within their own organisations. Their credibility depends not only on the quality and independence of their audits but also on how accountably, transparently and effectively they operate.

IntoSAINT holds up a mirror to the SAI. It asks whether the organisation’s own ways of working could weaken that trust and undermine its credibility.

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About IntoSAINT

Vision

  • Make IntoSAINT a relevant part of SAI governance
  • Position it as a regular integrity check for SAIs
  • Support a SAI Integrity culture and leadership
  • Contribute to stronger SAI credibility and trust

Revised Strategic Direction

  • The Supreme Audit Institution (SAI) of Norway has taken over the leadership of the CBC IntoSAINT workstream from the SAI of Mexico, and previously from the Netherlands Court of Auditors. Building on this strong foundation, NAO Norway seeks to further develop IntoSAINT as both a capacity-building instrument and an integrity assessment tool that supports SAIs in leading by example.
  • IntoSAINT plays a critical role in operationalising key INTOSAI principles, particularly ISSAI-P 12 (The Value and Benefits of SAIs) and ISSAI-P 20 (Principles of Transparency and Accountability). It translates these high-level principles into practical, organisation-specific reflection on what it means for a SAI to demonstrate integrity, transparency, and accountability in its daily operations.
  • A core ambition is to strengthen IntoSAINT as a tool for organisational development, enabling SAIs to address not only formal systems and controls, but also the more complex and often less visible dimensions of integrity. These include organisational norms, behaviours, informal practices, and internal cultures—factors that are highly influential but not easily documented, measured, or benchmarked.
  • Moving forward, we will emphasise on:
    • High-quality facilitation, with well-trained moderators capable of guiding sensitive discussions
    • Contextual adaptation, recognising cultural and organisational differences across regions
    • Professional and safe dialogue spaces, where participants feel able to speak openly
  • We do not assume that IntoSAINT can or should be rapidly rolled out at scale across all regions. Rather, we aim to build a sustainable culture over time, where SAIs increasingly see the value of systematic organisational self- reflection as part of their professional development/obligations.

IntoSAINT offers a mirror for organizational reflection

IntoSAINT provides a structured platform to surface and discuss issues that are often difficult to articulate or address, such as how:

  • formal rules relate to everyday practice
  • influence and decision-making work in practice
  • responsibility and accountability are actually exercised
  • openness and speaking up function inside the organisation
  • the organisation responds to concerns and warning signs

By bringing such topics into open and constructive dialogue, IntoSAINT helps SAIs recognise and address integrity risks that might otherwise remain hidden, thereby strengthening their credibility and institutional resilience.

At the same time, we acknowledge that these conversations can be challenging and sensitive. Addressing these issues requires trust, professionalism, and cultural awareness.

Next steps for IntoSAINT

  • Promote broader recognition of IntoSAINT as a strategic tool for institutional development
  • Support SAIs in integrating IntoSAINT into their core operations
  • Develop a strong international moderator network
  • Encourage more SAIs to have IntoSAINT asssessments conducted
  • Encourage more open discussion of integrity risks and organisational challenges
  • Document and share common challenges, lessons learned and good practices, while recognising that many aspects of integrity cannot be standardised or benchmarked
  • Foster synergies with ISSAI frameworks and related initiatives, while maintaining IntoSAINT’s unique focus on organisational culture and integrity

Documents

IntoSAINT Handbook 2026
Facilitaor’s Guide 2026 (incl toolbox)

The IntoSAINT Tool

IntoSAINT: a tool to assess the organizational integrity of Supreme Audit Institutions
The concept of organizational integrity

An organization with high organizational integrity performs in line with its core values and achieves its goals in a transparent, accountable, and resourceefficient manner.

IntoSAINT adopts a comprehensive understanding of integrity, informed by international standards and academic research. Organizational integrity, as defined by IntoSAINT, refers to an organization’s ability to carry out its tasks in accordance with its core values, while achieving its objectives in a transparent, accountable, and resource-efficient manner. It is not simply the sum of individual ethical behaviours, but a systemic quality shaped by the organization’s culture, leadership, and
institutional frameworks.

Integrity is not a standalone task; it is a systemic responsibility that must be embedded throughout the organization. This means that integrity should be reflected in leadership behaviour, integrated into daily operations, and supported by both formal controls and informal cultural norms.

The IntoSAINT tool – how it works
  • A two-day facilitated self-assessment workshop
  • Involves 15–20 carefully selected staff across the organization
  • Led by trained, neutral moderators
  • Combines anonymous questionnaires and structured dialogue
  • Results in a confidential management report with key insights

Prevention: Its not about pointing fingers but pointing the way forward.

IntoSAINT brings together a diverse group of staff from across the organization- representing different roles, levels, genders, and lengths of service—to identify integrity vulnerabilities within the institution’s structures, systems, and culture.

The premise is that staff are best placed to recognize the organization’s vulnerabilities and assess specific integrity challenges. The focus is on identifying weaknesses that may hinder the institution’s ability to uphold its core values.

IntoSAINT offers a structured, collective reflection on how the organization functions and where improvements are needed. While the workshop may result in recommendations for improving integrity management, its core value lies in helping the organization identify potential vulnerabilities, raise awareness, and develop a shared understanding of key integrity issues.

Why IntoSAINT matters for SAIs
  • SAIs are expected to lead by example
    International standards emphasise that SAIs should demonstrate good governance in their own organisations. How we are governed and managed internally is part of our professional responsibility.
  • Internal conditions affect what we deliver
    The way an organisation actually works influences independence, professional judgement, and the quality of audits. IntoSAINT helps examine and understand these internal dynamics.
  • Many risks arise internally, often influenced by external pressures
    Governance risks typically emerge in daily routines and practices, but are often shaped by expectations and pressure from outside the organisation. They are usually known internally, yet rarely discussed openly. IntoSAINT helps make these risks visible.
  • Risks grow if they are not addressed
    When challenges are ignored, they do not disappear. Instead, they become part of normal practice—making them harder to recognise and change over time.
  • IntoSAINT is cost-effective
    The approach requires limited time and resources, builds on the organisation’s own experience through structured workshop discussions, and is supported by professional peers from the SAI community.
  • The cost of inaction is high
    Loss of trust, criticism, and reputational damage are far more difficult to address than early reflection and timely adjustments.

Get In Touch With IntoSAINT

Contact Jorild or Gry using the following email address:
intoSAINT@riksrevisjonen.no

News

INTOSAI Goal Chairs in collaboration

INTOSAI Goal Chairs in collaboration

by Camilla Lindståhl | Oct 16, 2015 | ,

In the spirit of the agreement between INTOSAI Goal Chairs to improve cooperation, CBC Vice Chair, Mr Magnus Lindell, attended the Steering Committee of the INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC). Mr Lindell reported on the conclusions...

MOSAIC works to develop professional accountancy organizations

MOSAIC works to develop professional accountancy organizations

by Camilla Lindståhl | Oct 14, 2015 | ,

The CBC Secretariat attended a MOSAIC (Memorandum of Understanding to Strengthen Accountancy and Improve Collaboration) Steering Committee meeting as observers in Brasilia on October 8, 2015. MOSAIC strives to improve cooperation and collaboration between the...

ISSAI 5600 now on Exposure

by Camilla Lindståhl | Oct 6, 2015 | ,

The purpose of the INTOSAI guideline for peer reviews (ISSAI 5600) is to serve as a source of good practice and guidance to Supreme Audit Institutions (SAIs) on the planning, implementation and evaluation of peer reviews. ISSAI 5600 is part of the fourth level...

Interesting Article in IDI Newsletter

Interesting Article in IDI Newsletter

by Camilla Lindståhl | Sep 25, 2015 | ,

In the recent IDI Focus we wish to push a little for the article "Sustaining Innovations for Capacity Development in SAIs”. The article discusses innovative practices in terms of the design and delivery of capacity development initiatives that have become a mainstay...

CBC Annual Meeting Documentation and Resolutions now available

CBC Annual Meeting Documentation and Resolutions now available

by Camilla Lindståhl | Sep 18, 2015 | ,

A warm thank you to all participants for such positive input during the recent CBC Annual Meeting in Stockholm! The meeting documentation, including presentations and resolutions, is now available on the website under the tag Annual Meeting 2015/After Meeting...

CBC updates in the INTOSAI Journal

by Camilla Lindståhl | Aug 31, 2015 | ,

The July issue of the INTOSAI Journal of Government Auditing is now available online (www.intosaijournal.org). The CBC would like to especially bring your attention to the news from the subcommittee for peer review (page 30) and an update on the most recent CBC guide,...