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 find the draft minutes from the CBC Steering Committee meeting in Kuwait among other post-meeting documentation, right here: https://www.intosaicbc.org/post-meeting-documentation/.
The first CBC guide to be revised, "Building capacity in SAIs", has now been replaced by the new "Strengthening of SAIs - a guide for improving performance" and is available in the CBC document library. The revision has been carried out by the external consultant...
The INTOSAI Governing Board met in Moscow on 15-16 November. The CBC Vice Chair, Magnus Lindell, reported on progress made by the CBC and its workstreams in relation to the CBC workplan and the INTOSAI Strategic Plan. The summary (INTOSAI Governing Board 2018...
By Mrs Mildred Chiri, Auditor-General of Zimbabwe Until 2010, the annual audit report of the Office of the Auditor-General (OAG) comprised of individual entities’ financial statements together with appended qualifications, if any. A survey administered to stakeholders...
The CBC will, through its workstream in support of Auditing in Complex and Challenging Contexts (ACCC), lead INTOSAI’s efforts to identify what support is needed and good practices to address those needs, adjusted to the preconditions of SAIs auditing in complex and...
The September issue of the PASAI Newsletter is all about the region's fourth strategic priority: enhancing SAI capacity and capability. "Featuring news of capacity-building initiatives from the perspective of member SAIs, the PASAI Secretariat and INTOSAI, we’re very...
Please be informed that the SAI of Japan plans to host the 2019 CBC/IDSC annual meeting from July 1 to 4, 2019 in Tokyo. Make a note in your calendar - more information will be shared in due course.
A Story from Thailand and Laos: Improving Auditing Skills through peer-to-peer learning in ASEAN Supreme Audit Institutions (ASEANSAI) Article by Birthe Meyer, GIZ. Supported by the Thailand International Cooperation Agency (TICA) and the German Federal Ministry for...
The newly started workstream on peer-to-peer cooperation now has its own section on the CBC website. Following-up on the discussions taking place during the annual meeting in Kuwait, the CBC will: encourage INTOSAI members and stakeholders to share their experiences...
The post-meeting material from the recent annual CBC meeting is now available. Please find it under Annual Meetings - or here: https://www.intosaicbc.org/post-meeting-documentation/.