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

IDI webpage on the SAI PMF

 

 

 

About SAI PMF
A key principle of SAI PMF is that whether or not to do a SAI PMF assessment is voluntary, and that it is the Head of the SAI that makes all key decisions about the assessment: whether to initiate an assessment; when to conduct the assessment, how to conduct the assessment, and what to do with the results, including dissemination and publication. It is important that it is the Head of the SAI that takes the decision to initiate a SAI PMF, to ensure ownership and acceptance of any issues identified and commitment to address them. It is also important that the SAI is seen to be acting in an independent manner in all its activities, to ensure credibility as an independent audit organization and especially, that the SAI is not seen to be acting on the instruction of others.

  • 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

SAI PMF Implementation Strategy 2020-22

SAI PMF Progress Report 2019 for CBC 

SAI PMF IAG Annual Report 2019

SAI PMF Communication Strategy

 

Members of the SAI PMF Independent Advisory Group

 

Please find them listed here: Members SAI PMF IAG August 2020

 

 

Contact information

For more information on SAI PMF, please contact Mr Cobus Botes, SAI South Africa: cobusb@agsa.co.za

News

AFROSAI-E Bulletin no 10 available

AFROSAI-E Bulletin no 10 available

by Camilla Lindståhl | Nov 1, 2022 | ,

IT'S A WRAP! Over 160 colleagues from regional SAIs and partner organisations participated in the AFROSAI-E Technical Conference in Pretoria, South Africa, and many colleagues also tuned into the live stream of the event. Numerous highlights made this first...

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by Camilla Lindståhl | Oct 13, 2022 | ,

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Follow CBC twitter account

Follow CBC twitter account

by Camilla Lindståhl | Oct 10, 2022 | ,

As a good information spot before and during INCOSAI, and otherwise, do not miss to follow the CBC twitter account. Please search for INTOSAI Capacity Building Committee or @INTOSAI_CBC on Twitter and be updated with our latest news. See you there!

PASAI Annual Report 2021-2022

PASAI Annual Report 2021-2022

by Camilla Lindståhl | Sep 30, 2022 | ,

Please find the PASAI Annual Report 2021–22 here, which was was approved by members at PASAI’s Annual General Meeting on 23 September 2022.

AFROSAI-E Bulletin no 10 available

AFROSAI-E Bulletin no 9 2022 available now

by Camilla Lindståhl | Sep 30, 2022 | ,

Please find below the latest issur of the AFROSAI-E Bulletin full of interesting reading - not least about the approaching Technical Update conference; SAIs making a meaningful contribution to the SDGs; the importance of SAIs commenting on exposure drafts; and reports...

PASAI Newsletter September 2022

PASAI Newsletter September 2022

by Camilla Lindståhl | Sep 23, 2022 | ,

Known to most as “Tio”, Mr Tiofilusi Tiueti joined the Secretariat as its Chief Executive in 2015. He led the development of the new BLUE (Build, Liaise, Undertake, Evaluate) SAI delivery approach and the signing of new funding agreements positioning PASAI to move...

AFROSAI-E Bulletin no 10 available

AFROSAI-E Bulletin no. 8 2022 is now available

by Camilla Lindståhl | Sep 1, 2022 | ,

Read about the upcoming Technical Conference taking place 17-18 October; furthermore - training programmes, online-courses and workshops in the active AFROSAI-E region.   You'll find it here: AFROSAI-E Bulletin 8 of 2022 Enjoy!