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, thereby enabling the SAI to confidently engage internally and externally regarding its future. It has been developed under the auspices of the INTOSAI Working Group on the Value and Benefits of SAIs, with valuable support from the INTOSAI-Donor Cooperation, to be implemented under INTOSAI ownership in collaboration with the donor community.
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.
18 September 2017
SAI PMF work stream meeting at World Bank Offices, Washington D.C. For agenda see separate folder below.
Meetings - Agendas/Minutes
SAI PMF work stream meeting in Washington
Documentation - Progress reports
Members of the SAI PMF Independent Advisory Group
Members of the SAI PMF Independent Advisory Group (appointed April 2017)
|Ms Deborah Sprietzer||Inter-American Development Bank|
|Ms Natalie Bertsch||Swiss State Secretariat for Economic Affairs|
|Mr Håkon Mundal||Norwegian Agency for Development Cooperation|
|Ms Charmain Felter||SAI of Suriname|
|Mr Carlos Sampaio de Freitas||SAI of Brazil|
|Mr Hassine Boussandel||SAI of Tunisia|
|Mr Trygve Christiansen||SAI of Norway|
|Ms Anatole Puiseux||SAI of France|
|Mr Chandra Bhandari||SAI of Nepal|
Please read this inspiring article written by Mouna MSEDDI, Magistrate and President of the regional chamber of Court of Accounts of Tunisia, Sfax, and Anis MASMOUDI, Magistrate at the regional chamber of Court of Accounts of Tunisia, Sfax, and Coordinator of the...
The relevant documentation for the upcoming CBC annual meeting in Tokyo is now available. Please check under the menu tag Annual Meetings/2019 (or click here). You will find general information, overall programme and also specific documentation for the CBC steering...
On Tuesday 11 June at 2 pm Nairobi time, the deputy Auditor General of Kenya, Mr David Gichana, will be sharing his experiences and leading a discussion on Public participation in the audit process. The webinar is part of a series organised by the INTOSAI Capacity...
During three productive days, INTOSAI’s global bodies and INTOSAI regions met in Cape Town, South Africa, to discuss issues and coordinate efforts to the benefit of INTOSAI members. The SAI of South Africa hosted more than 50 representatives from all INTOSAI regions,...
Please find the detailed agenda for the upcoming CBC annual meeting in Tokyo below: CBC Annual meeting agenda Kindly remember the registration deadline 16 MAY! Under the CBC website menu tag Annual Meeting 2019 you will find the invitation letter from the Japanese...
Click here for: Minutes from the EUROSAI Peer-to-Peer Capacity Building workshop in the Hague 12-14 feb 2019. Representatives from eight EUROSAI member SAIs and the IDI met over three days, 12-14 February, in the Hague to share experiences of peer-to-peer cooperation....
تعزيز الأجهزة العليا للرقابة المالية والمحاسبة : دليل تحسين الأداء It is with pleasure that we announce that the Arabic version of the guide Strengthening Supreme Audit Institutions - A guide to improve performance is now available, completing the group of translated...
The chairs of INTOSAI’s Professional Standards Committee (PSC), Capacity Building Committee (CBC) and Knowledge Sharing Committee (KSC) invite all SAIs and bodies in INTOSAI to nominate candidates for appointment to the Forum for INTOSAI Professional Pronouncements...
Every year, the CBC subcommittee on Peer reviews runs a global survey about various aspects of peer reviews within the INTOSAI community. The survey 2019 was conducted in January and February. The questionnaire (in English, French and Spanish) was sent to almost 480...
We are happy to be able to share the first issue of the new ARABOSAI Newsletter! It includes topics as ISSAI implementation, professionalisation and how we, as public auditors, can inspire eachother. Find the newsletter here:...