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
Get the most out of INTOSAI experience
The INTOSAI Experts Database is a support tool for the development of professional and institutional capacities under the responsibility of the Subcommittee on Cooperative Audits. The first version of the Experts Database was launched in 2009 and was...
Coordinated Audits in OLACEFS
Please read the article from the recent IDI Newsletter, contributed to by the Federal Court of Accounts (Tribunal de Contas da União) Brazil, the Chair of OLACEFS. The cooperative audits have been carried out in INTOSAI with different objectives and methodologies. In...
Register for the CBC Annual Meeting
Please note that the meeting registration form is now available via a click on the front page of the CBC website. Kindly register before 1 July! Also, please find available the Meeting Outline Programme and General Information under Annual Meeting 2015. Or here: CBC...
Experts Database: INTOSAI Experts just a click away…
The Experts Database is a register of experts and consultants established by the INCOSAI. This is a service whose main objective is to provide updated information on experts of SAIs, in order to become a cultural mobilization tool. These registered experts have the...
Capacity Building Efforts described in INTOSAI Journal
Please read about capacity building activities and efforts among CBC member SAIs as described in the latest issue of INTOSAI Journal of Governmental Auditing, by SAI Azerbaijan and SAI Bangladesh. Azerbaijan Among the main goals of the Strategic Development Plan (SDP)...
EUROSAI Innovations Booklet – Volume III
According to EUROSAI’s Strategic Plan, the main tasks of EUROSAI Goal 1, “Capacity Building”, are developing skills, knowledge, structures and ways of working that make an organization more effective. EUROSAI is committed to facilitating the development of strong,...
Result of Annual Survey of Peer Reviews
A survey carried out earlier this year by the CBC Subcommittee on Peer Reviews, under the leadership of SAI Slovakia, shows that 85 peer reviews have been conducted of SAIs since 1999. According to the survey the peer reviews were welcomed by both the SAI under review...
Managing Information Communications Technology – A guide for Supreme Audit Institutions
A core part of managing a modern Supreme Audit Institution (SAI) is ensuring that the organisation has appropriate levels of information and communications technology (ICT) to enable the most efficient delivery of the SAI’s functions. In this context ICT covers the...
Making SAI independence a reality
Making SAI independence a reality is a new paper to help identify how individual SAIs can gain greater independence. INTOSAI, the United Nations, the Commonwealth Heads of Government and many others are all convinced that to be effective SAIs need independence. But...
Is there a need for a global integrity standard?
How do you make sure that the money you invest in a country prone to corruption is not embezzled but spent according to intent? How do we make sure that our funds are used for meaningful investments in health, education and good governance, and do not disappear into...