It is with great pleasure that we present to you the final Version 1 of the SAI Strategic Management Handbook.

The SAI strategic management handbook aims to provide step by step, user-friendly guidance for strategic management, from performance assessment and strategic planning through operational planning, performance measurement and reporting that reflects recent developments and latest thinking. It is particularly relevant in the context of COVID-19, which has highlighted the importance of strong SAI strategic management practices that contribute to transforming SAIs to organisations that thrive in uncertainty and seize new opportunities.

The document was prepared in the framework of IDI’s Strategy, Performance Measurement and Reporting (SPMR) initiative that has been supporting over 40 SAIs in the area of strategic management since 2017.

As an IDI Global Public Good (GPG), this handbook follows the requirements of Protocol for Quality Assurance of IDI’s GPGs from 2019. The document has been put out for public exposure for 90 days in each official INTOSAI language, as required by the protocol. The team reviewed and addressed all comments received during the exposure period. Please find the disposition table of comments here.

The IDI would like to thank the experts from the SAI community that provided invaluable contributions towards developing and testing the SPMR approach on strategic management that lies at the heart of this handbook. The process and methodology suggested in the handbook were piloted by SAIs in the Pacific and Caribbean regions of the International Organisation of Supreme Audit Institutions (INTOSAI).

The global roll-out of the SPMR initiative, including the development of this handbook, is co-funded by the Swiss State Secretariat for Economic Affairs (SECO).