IntoSAINT – A Tool to Assess the Integrity of Supreme Audit Institutions
Supreme Audit Institutions cannot be effective without the trust of our auditees, parliaments and citizens. Trust needs to be earned, therefore the (perceived) integrity of the SAI is a crucial factor. That is why SAIs need IntoSAINT, a tool to assess the vulnerabilities and the maturity of the integrity controls of SAIs and to strengthen integrity in SAIs. Once the SAI sets the example, the focus can shift to integrity of the public sector of the SAI’s country.
Workstream motto: “Keep trust safe“
New Workstream Chair 2017
As from 2017 the SAI of Mexico will take over the leadership of the CBC workstream of IntoSAINT from the Netherlands Court of Auditors.
The CBC IntoSAINT workstream supports the global roll-out of the IntoSAINT-tool.
As per 2017 the objectives of the workstream are :
- Broad recognition of IntoSAINT as a capacity building and assessment tool for SAIs
- Worldwide application of IntoSAINT in order to strengthen integrity in SAIs and the public sector;
- Mainstream IntoSAINT in SAIs and regional organizations’ strategies and operations;
- Demonstrate added value by developing a monitoring system and actively promoting experiences and best practices via existing INTOSAI communications channels;
- Ensure synergies between IntoSAINT roll-out and regional activities to support ISSAI 12 and to implement SAI-PMF, ISSAI 30 and the IDI Fraud and Corruption programme.
- Continue lobbying for SAIs to dedicate own budget as well as for donor support to fund the roll-out of IntoSAINT.
Introduction to IntoSAINT
IntoSAINT The Movie
During the INCOSAI 2016 in December in Abu Dhabi, the Netherlands Court of Audit will be proud to hand over the chair to the SAI of Mexico. The new motto of the IntoSAINT CBC workstream will be KEEP TRUST SAFE. Over the years Mexico managed to roll-out IntoSAINT not only three times in its own institution, but also in the audit institutions of the federal states of Mexico. In addition Mexico coordinated the roll out in Latin America. This is quite an achievement and all INTOSAI-regions can learn from the good practices of OLACEFS. The Netherlands Court of Audit will remain member of the CBC workstream and keep on contributing to the goals.
Minutes of meeting
Working group meeting 1-2 June 2020
Line 1: The IntoSAINT Tool
IntoSAINT: a tool to assess the integrity of Supreme Audit Institutions
The concept of integrity
Integrity is not a simple concept to define. Many overlapping and distinct definitions are used. The term integrity is derived from the Latin in-tangere, meaning untouched. It refers to virtue, incorruptibility and the state of being unimpaired. Integrity is closely related to the absence of fraud and corruption, but it also entails common decency. In this context, it is a positive and broad concept related to ethics and culture. The SAINT tool uses a broad and positive definition of the term integrity.
Integrity means more than simply observing rules and laws. The law provides a lower limit and a minimum moral starting point. An integrity policy calls for a combination of repression and prevention. On the one hand, an organization must adopt measures to take if its staff act inappropriately (repression). On the other, it must do all it can to remove temptations that might induce civil servants to act inappropriately (prevention). Priority should be given to prevention. Not only is it is more effective, but on balance the investment is many times smaller than the cost of repairing damage caused by inappropriate behavior.
The IntoSAINT tool
IntoSAINT is targeted at corruption prevention and leads to management recommendations to support the integrity of the organisation. It is a ‘qualitative tool’ that enables the user to design a tailor made integrity policy and at the same time increase the integrity awareness of employees.
The basic principles of IntoSAINT
- Self-assessment: SAINT is a self-assessment tool. The organization itself must take the initiative to test its integrity. Thus, the assessment draws on the knowledge and opinions of the staff. The organization reveals its own weaknesses and the staff make recommendations on how to strengthen resilience.
- Targeted at prevention: The self-assessment tool is targeted at prevention. It is not designed to detect integrity violations or to punish (repress) unacceptable conduct but to identify the main integrity weaknesses and risks and to strengthen the organization’s resilience in the face of those weaknesses and risks.
- Raising general integrity awareness: The IntoSAINT workshop significantly increases awareness of integrity. The participants’ collective discussions about the importance of integrity are of great value.
- Learning to think in terms of vulnerability and risk: The IntoSAINT workshop teaches the organization how to think in terms of vulnerability and risk. During the workshop, the participants identify the main vulnerabilities and risks and then make recommendations on how to minimize them.
- Concrete management report/action plan: The end product of the IntoSAINT workshop is a concrete management report/action plan. Under the expert leadership of a trained moderator, the participants formulate recommendations for their own organization. The report explains to management where urgent measures must be taken to strengthen the organization’s resilience in response to integrity violations.
Line 2: The IntoSAINT Roll Out
The IntoSAINT Roll Out
After INCOSAI in Johannesburg in 2010 the global roll-out started. The tool became available for all INTOSAI members, provided they participate in facilitator-trainings, join the regional resource pool of facilitators, co-operate to improve this instrument and exchange experiences systematically on an voluntary basis. Since INCOSAI Beijing (2013) the roll-out is done by regions with support of the CBC workstream. At INCOSAI Abu Dhabi the chair of the workstream was handed over to the SAI of Mexico. Under their leadership we will work on the roll-out in the regions and on mainstreaming the tool, sharing experiences and good practices.
Please see below how IntoSAINT has spread already. On the left is a map showing countries with certified IntoSAINT moderators, on the right is a map showing the countries that have had IntoSAINT workshops.
Interested? Please contact your regional contact and/or the chair of the CBC workstream.
Line 3: IntoSAINT Newsletters
The IntoSAINT post keeps the INTOSAI community up to date on recent developments and initiatives. Of course this depends on the regions! Please send your contributions for the next post to IntoSAINT@asf.gob.mx.
- April 2012
- February 2013
- July 2013
- November 2013
- April 2014
- December 2014
- November 2015
- March 2016
- December 2016
Documents - Progress reports
IntoSAINT Guides and Tools
- South Africa/AFROSAI-E
Mr. David Rogelio Colmenares-Páramo, Auditor General
Supreme Audit Institution of Mexico
Tel. +52(55) 5449 8937.
IntoSAINT mailbox: IntoSAINT@asf.gob.mx
Head of the International Division
Ms Mariana Calderón Aramburu
Tel. + 52 (55) 52 00 15 00 ext. 10137
Ms Nadia Arely Santillán García
Tel. + 52 (55) 52 00 15 00 ext. 14832
Director – INTOSAI Liaison
Soo Jung Koh Yoo
Tel. + 52 (55) 52 00 15 00 ext. 10731
In 2018 the two SAIs of Niger and Madagascar embarked on a process to prepare new strategic plans, and seek out support for their successful implementation. Knowing this would not be easy considering human and financial resources and the need to galvanize greater...
The expectations of the INTOSAI community regarding the development of professional pronouncements on auditor competence is reflected in the INTOSAI strategic plan for the period 2017 to 2022, assigning the following responsibility to the INTOSAI Capacity Building...
By Jane Meade, Group Executive Director, Australian National Audit Office Throughout my career as an auditor, trainer, and technical specialist I have had a particular passion for learning and development. During the application process to join the Forum for INTOSAI...
Close to 100 participants joined the CBC steering committee 2021 where the subcommittees and workstreams had handed in their progress reports and work plans in advance for the steering committee's approval, as had the draft agenda, draft minutes 2020, the CBC budget...
In the latest issue of the AFROSAI-E Bulletin you will find topics such as the dramatic economic, cultural and social transformations brought about by the COVID-19 pandemic and how it has forced us to rethink the way we work as SAIs. This will be on the AFROSAI-E...
IDI Global Foundations Unit invites INTOSAI-Donor Cooperation members and observers to next week’s IDC Steering Committee meeting and encourages you to register at https://evolve.eventoptions.co.za/register/intosai2021?p=5291b5c0-0ae7-11ec-bdfe-57f1644e7e86 as soon as...
By Chandra K. Bhandari, Office of the Auditor General of Nepal (OAGN) Capacity development intervention is one of the most commonly discussed topics on the reform agenda in any organization. Organizational strategists, consultants and development partners always cite...
This week INTOSAI Capacity Building Committee (CBC) organized a round-table discussion on the topic "future-ready SAI professionals" to follow up a paper on the same topic that was published in November. The Future-Relevant Value-Adding Auditor CBC Nov 2020 Together...
We are pleased to inform you that the International Seminar "Benefits of Citizen Participation in Governmental Control" will be held on September 30, 2021, so we invite you to save the date for this important event. The event is organized by the Office of the...
Competent people are the main driver for success in any professional service, and auditing - whether in public or private sector - is no exception. And while the general definition of competence may be similar across various practices, the technical requirements to...