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

EUROSAI Innovations Booklet – Volume III

EUROSAI Innovations Booklet – Volume III

by Camilla Lindståhl | May 20, 2015 | ,

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

by Camilla Lindståhl | May 20, 2015 | ,

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...

Making SAI independence a reality

by Camilla Lindståhl | Apr 23, 2015 | ,

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?

by Camilla Lindståhl | Apr 16, 2015 | ,

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...

Registration for CBC Annual Meeting now open

Registration for CBC Annual Meeting now open

by Camilla Lindståhl | Mar 31, 2015 | ,

The formal invitation to the CBC Annual Meeting was recently sent out to all CBC members and stakeholders.The invitation letter together with other information regarding the upcoming meeting in Stockholm, 8-10 September, will be available under the tag Annual Meeting...

EUROSAI Goal Team 1: Capacity Building meets in Budapest

EUROSAI Goal Team 1: Capacity Building meets in Budapest

by Camilla Lindståhl | Feb 19, 2015 | ,

The EUROSAI Goal Team 1: Capacity Building meets in Budapest, Hungary, 19-20 February, 2015. This is the first meeting under the chairmanship of the Hungarian State Audit Office who took over the leadership of EUROSAI’s capacity building from the French Cour des...

Roll-out plan for IntoSAINT instrument under way

Roll-out plan for IntoSAINT instrument under way

by Camilla Lindståhl | Feb 10, 2015 | ,

Last month the first virtual meeting of the CBC-IntoSAINT working group took place with thirteen participants, all present behind their web-cams to join in the meeting with the IntoSAINT team of the Netherlands. The fruitful discussions will result in a proposal for...