SAI PMF
The SAI Performance Measurement Framework (SAI PMF) is an international framework for self, peer, or external assessment of a SAI’s performance against the International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices that was adopted by INTOSAI in 2016.
The SAI PMF enables SAIs to sustainably improve their performance and impact, thereby contributing to the INTOSAI’s mission of fostering continuous improvement in SAI performance. The SAI PMF is a valuable tool for all SAIs, regardless of development level – the tool identifies performance variations in a meaningful way, and assists the SAI in understanding the causes of strong and weak performance. Furthermore, the tool enables SAIs to confidently engage internally and externally regarding their future relevance and value-add, demonstrating its commitment to transform and acceptance of the need to adhere to the highest international standards.
By the end of 2020, a total of 68 SAI PMF assessments have been completed, with 50 assessments in process and the SAI PMF has decisively helped many SAIs to improve their performance.
The CBC is the governance lead for the global roll-out of SAI PMF, and the IDI is the operational lead. In order to provide for strategic advice, the CBC has established a SAI PMF Independent Advisory Group (IAG) consisting of volunteer donors, SAIs and INTOSAI bodies with knowledge of and experience in the SAI PMF. The IAG provides strategic advice and recommendations to support the CBC and IDI in their efforts to implement the SAI PMF Strategy.
SAI PMF Implementation Strategy
SAI PMF Strategy 2023-2028 (Oct 2022)
Also see
About SAI PMF
- The SAI PMF can be applied in all types of SAIs, regardless of SAI models, mandate, national context and development level, so long as the SAI considers the ISSAIs as a relevant benchmark.
- The SAI PMF examines holistically both the SAI’s audit and non-audit functions in relation to its legal foundation and environment, identifying interdependencies between different aspects and root causes of SAI performance, thereby providing a strong basis for comprehensively assessing the SAI’s needs, informing its’ strategic and capacity development planning, and enabling tracking of progress over time.
- The SAI PMF is a valuable tool for all SAIs, regardless of development level, to demonstrate to stakeholders the extent to which the SAI contributes to strengthening public financial management, promoting good governance, fostering transparency and accountability, and fighting corruption, and ultimately the SAIs’ commitment to increasing their value and benefits to society.
- For developing country SAIs, the SAI PMF is an invaluable tool for obtaining and maintaining support for its capacity development efforts by showing their commitment to transform, acceptance of the need to adhere to the highest international standards, and the SAIs’ commitment to increasing their value and benefits to society.
Ongoing Activities
By the end of 2020, a total of 68 SAI PMF assessments have been completed, with 50 assessments in process and the SAI PMF has decisively helped many SAIs to improve their performance.
Meetings - Agendas/Minutes
Documentation - Progress reports
Members of the SAI PMF Independent Advisory Group
Contact information
For more information on SAI PMF, please contact Mr Cobus Botes, SAI South Africa: cobusb@agsa.co.za
News
Blog: Four Essential Skills for Auditors in the “Next Normal” Era
The role of auditors is rapidly evolving due to technological advancements, regulatory changes, and global challenges like the COVID-19 pandemic. As we enter the "Next Normal" era, auditors need to be equipped with key skills to effectively operate in this complex...
Upcoming AFROSAI-E workshops in July
2-5 July: Annual Extractive Industries workshop in Dar es Salaam Over the years, our annual Extractive Industries Workshop has proven to be an invaluable gathering of representatives from member SAIs, industry experts, and practitioners from various institutions. This...
PASAI blog: Firefighting, saving lives and the value of Performance Audit
Read and be inspired by this blog by By Mike Scott, Director Performance Audit, PASAI: "...This got me thinking about the value of performance audit and how being a performance auditor isn’t as different as it might seem to being a firefighter. Being capable, timely...
Blog: How a culture’s ‘power distance’ affects auditing
By Luke Eaton, Communications Advisor, PASAI Across the Pacific region the power distance dimension of culture varies. This refers to the relationships between people perceived to have different ‘statuses.’ In places with a low power distance, interactions are usually...
16-20 September intense meeting week hosted by SAI Romania
Building Effective, Accountable and Transparent Institutions for the Public Good There will be a busy meeting week in Bucharest, Romania, on 16-20 September. The meetings of IDC (INTOSAI-Development Cooperation), PFAC (INTOSAI Policy, Finance and Administration...
AFROSAI-E Bulletin no. 1, 2024
The Office of the Auditor General of Uganda played a crucial role in hosting the 20th AFROSAI-E Governing Board Meeting and 2024 Strategic Review in the beginning of May. The event was attended by over 130 delegates, including the Auditors General from member SAIs,...
PASAIs strategy 2024-2034: Investing in Integrity
While every Congress is a major event on the PASAI calendar, this year marks a significant milestone with the adoption of the new strategy for 2024–2034. The strategy is the result of more than a year’s collective efforts. Please read the summarizing blog of Sarah...
First meeting of the Task force on Citizen Participation (TFCP)
Sharing experiences, results and perspectives on citizen participation and civil society engagement by Nelson Shack Yalta, Comptroller General of the Republic of Peru and Chair of the Task Force on Citizen Participation and Civil Society Engagement...
PASAI: new HR guide now available
A new guide is now available to help Pacific Island SAIs navigate human resource management (HRM), providing the tools to deal with the challenges of attracting, developing, rewarding and retaining staff, based on global knowhow and regional experience. Find...
The future of flexible working in Supreme Audit Institutions
In recent years the CBC has focused on human resource management issues, recognizing that staff are the most crucial asset of a Supreme Audit Institution (SAI). Human resource management encompasses various dimensions aimed at optimizing staff performance and ensuring...