The IDI Board has officially approved the Operational Plan and Budget for 2026, marking another important milestone in the implementation of the IDI Strategic Plan 2024–2029. Now entering the third year of this strategic cycle, IDI reaffirms its strong commitment to supporting independent, credible, and sustainable Supreme Audit Institutions (SAIs) — key actors in ensuring better governance, stronger societies, and improved lives.

A Strong Commitment to SAIs Worldwide

In 2026, IDI will continue delivering stable support to SAIs across all regions. Our work remains guided by three strategic priorities that shape the future of public sector auditing:

• Sustainability

• Digitalisation

• Public trust in SAIs

These priorities ensure that SAIs are equipped to address emerging challenges, strengthen accountability, and contribute meaningfully to national development and the Sustainable Development Goals.

Key Highlights of the 2026 Operational Plan

The 2026 plan outlines a holistic, forward-looking approach to meet the evolving needs of SAIs. Key areas of focus include:

🔹 Strengthening SAI Independence
IDI will continue to safeguard and promote SAI independence, reinforcing SAIs’ roles within the broader accountability ecosystem and supporting leadership and strategic management.

🔹 Enhancing technology governance and professional education
Through PESA, IDI will expand access to high-quality professional education and support SAIs in leveraging technology and sound governance practices.

🔹 Supporting audits in emerging and high-priority areas
IDI will work with SAIs to conduct audits in areas that are increasingly critical for citizens, including sustainability, digitalisation, and other trending topics.

🔹 Intensifying support to SIDS and strengthening audit quality
Targeted support will be provided to SAIs in Small Island Developing States (SIDS), alongside efforts to improve audit quality management and deepen audit impact.

🔹 Providing holistic bilateral support
IDI will continue delivering long-term, tailored bilateral support to selected SAIs, responding to their specific needs and context.