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

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,...