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
CBC and SDG’s in INTOSAI Journal
In the recently published Autumn 2015 issue of the International Journal on Government Auditing, we wish to highlight the editorial Partners in good governance for sustainable development by Aroldo Cedraz de Oliveira, President of the Federal Court of Accounts of...
Launch of the INTOSAI KSC-IDI Community Portal
Mutual experience benefits all. While all of us in the INTOSAI community live by this motto, the way we share experience and knowledge has changed significantly over the past years. Today we can sit at different ends of the world and still meet, chat, see each other ,...
Dates confirmed for co-located CBC-IDC meeting in Cape Town, 2016.
The dates for the next CBC Annual Meeting have been confirmed to 2-6 October, 2016. The meeting will take place in Cape Town and will be co-located with the meeting of the INTOSAI-Donor Cooperation.
INTOSAI Governing Board endorses CBC work
The INTOSAI Governing Board met in Abu Dhabi on 10-11 November. The Capacity Building Committee Chair, Mr Kimi Makwetu, and Vice Chair, Mr Magnus Lindell, reported and provided input on a number of agenda points. The reports submitted by the CBC and its subcommittees...
PASAI Congress – Independence and regionalism debated in Vanuatu
The significant progress Pacific supreme audit institutions have made towards independence and the value of regionalism were the key messages to emerge from the 18th Congress of the Pacific Association of the Supreme Audit Institutions (PASAI) held 13–16 October,...
Building of Institutional Capacity and Promoting Good Governance – The Importance of a Development Focus
On 20-21 October, the European Court of Auditors hosted an international conference on EU development aid policies, in Luxembourg. The EU is a major player in the field of international aid and has made 2015 the European year of development in line with the United...
INTOSAI Goal Chairs in collaboration
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
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...
CBC Annual Meeting Theme II: Round table discussion feed-back available
Please now find available the notes handed in from the groups after the round table discussions during Theme II of the CBC Annual Meeting in Stockholm. Due to increasing difficulties to interpret what was written, the notes are now available in their full and original...
INTOSAI and Donor Representatives met in Brasilia to discuss way forward
Two days in October the steering committee of the INTOSAI-Donor Cooperation, hosted by the Tribunal de Contas of Brazil, met in Brasilia to discuss what has been achieved in the previous year and the way forward for the cooperation in the year to come. The steering...