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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.

SAI PMF Implementation Strategy 2020-22



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

To find out more about SAI PMF come to the CBC/IDI joint booth at the INCOSAI, Moscow – Friday 27 September 2019.

Meetings - Agendas/Minutes
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



Contact information

For more information on SAI PMF, please contact Mr Cobus Botes, SAI South Africa:


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