INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Niger - PAP-APP Phase 2 (2022-2024)

The Court of Auditors of Niger collaborates with peers for the implementation of its strategic plan 2020-2024

In 2020, the Court of Auditors of Niger adopted an ambitious strategic plan, covering the period 2020-2024 (see link). It underlines its vision of "being a model and credible institution working professionally in the control of public finances for good governance". In this context, the Court signed a new cooperation agreement with IDI and CREFIAF whose objective is to enable the Court to successfully implement the selected strategic priorities for the period 2022-2024.

The cornerstone of this collaboration is the mobilization of peers to prioritize mutual learning. For example,, a team of peers from the Court of Auditors of France, Gabon and Morocco is working with  IDI and  CREFIAF to assist the Court's bodies in carrying out the  following reforms: 

  • Strengthening strategic management. In order to align itself with modern management practices, the Court of Auditors is structuring its annual planning cycle on an operational plan and monitoring routines including the production of quarterly monitoring reports. It will also prepare and publish an annual results-based performance report, indicating the extent to which its strategic and operational objectives have been achieved.
  • Optimization and coordination of external support. This partnership between the Court, IDI and CREFIAF aims to act as a catalyst to attract and manage additional technical and financial partners.
  • Conducting a compliance audit in the area of gender, diversity and inclusion. In its strategic plan, the Court committed to becoming a model institution that integrates gender mainstreaming. One of the planned actions is the realization and publication of audits with the consideration of gender inclusion and diversity. A peer team will assist the Court in conducting the full audit cycle (planning, data collection and reporting) and in complying with international auditing standards.
  • Conducting an audit on a topic related to COVID-19. A team of peers will assist the Court in conducting the full audit cycle (planning, data collection and reporting) and in complying with International Auditing Standards.

The Court of Auditors is a key player in strengthening the public financial management system in Niger. With the expectation of fully exercising its jurisdictional, supervisory and advisory powers, it must ensure the sound management of public funds, budgetary transparency and the improvement of public policies.


Funding is provided by the Ministry for Europe and Foreign Affairs of France, SAI Qatar, European Union and Irish Aid


The Court of Auditors of Niger  wanted to strengthen its capacity to improve its performance. The INTOSAI-Donors cooperation gave a favourable response to its request, formulated in 2017 during the 3rd Global Call for Proposals for Projects.

The Global Call for Proposals for Projects (GCP) is a mechanism that seeks to match SAI capacity building proposals with donors and support providers. It aims to empower Supreme Audit Institutions (SAIs) in developing countries to build capacity and improve their performance, ensuring that relevant proposals are led by the SAIs themselves and aligned with their strategic plans.

Echoing this objective, the INTOSAI Development Initiative (IDI), the African Organization of English-speaking Supreme Audit Institutions (AFROSAI-E) and the Regional Training Council of Supreme Audit Institutions of Francophone Sub-Saharan Africa (CREFIAF), have set up the    Peer Accelerated   Support Partnership Program (PAP-APP).

For information on SAI Niger's participation in the first phase of PAP-APP from 2018-2021, please see Niger - PAP-APP Phase 1 2018-2021.

Useful information

Project-Supported Documents