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|
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/.
The AFROSAI-E Learning Management System (LMS) is now live! For all interested parties, the LMS makes available courses and material in the fields of PA, FA, HR, Strategic planning, Communication, Management etc. Please find below a detailed communique on the...
Every article in PASAIs special August newsletter is either contributed by or features women from SAIs and beyond. As they lead change and positive shifts around the PASAI region and across each of PASAI’s strategic priorities, they are empowering other girls and...
Regarded as the key tool for the successful implementation of the EUROSAI Strategic Plan (ESP) 2017-2023, the operational plan was approved and brought into force by the 49th EUROSAI Governing Board (GB) Meeting held in Gdansk/Poland, 14-15 March 2018. The ESP...
On 19-20 July in New York, Mr Kimi Makwetu, Chair of the INTOSAI Capacity Building Committee, participated in a meeting on “SAI Contributions to the 2030 Agenda and the Sustainable Development Goals” . The meeting was jointly organised by the United Nations Department...
Please find below a link to follow the opening of the CBC/IDSC annual meeting taking place in Kuwait. https://www.youtube.com/watch?v=DQhM-vLUwCk
The meeting documentation for the CBC annual meeting is now available on the website. Please see under Annual Meetings/Pre-meeting documentation - or here: https://www.intosaicbc.org/pre-meeting-documentation/. For Steering Committee members, please see under Annual...
The 2018 IntoSAINT Global Meeting was held on July 4–6, 2018, in Mexico City. The purpose of this meeting was to discuss the latest developments and achievements undertaken by the IntoSAINT workstream members regarding the regional and global implementation of the...
Please find below the July issue of the PASAI Bulletin. We particularly recommend the article on IntoSAINT assessments on page 9-10 "Investigating tools to strengthen integrity in SAIs and the public sector in Mexico" by Sarah Markley, PASAI's deputy...