News
INTOSAI Development Initiative and Partners Launch Effort to Strengthen the Accounting Chamber of Ukraine for Greater Accountability
24/03/2026
24 March 2026, Oslo, Norway — The INTOSAI Development Initiative (IDI), together with the Supreme Audit Institutions (SAIs) of the United Kingdom and Norway, has launched a Supreme Audit Institution Performance Measurement Framework (SAI PMF) assessment of the Accounting Chamber of Ukraine. This landmark effort comes amid the ongoing conflict and is expected to play a key role in ensuring that international support to Ukraine is transparent, well-targeted, and accountable.
Marked by the signing of terms of reference, this initiative brings together multiple stakeholders under IDI’s coordination, highlighting its role as a trusted convenor within the global audit community.
“People assume that this kind of work is not possible in the current situation. But this is exactly when it matters most,” said Einar Gørrissen, Director General of IDI. “IDI is an expert at bringing partners together to create impact. We connect peers for support, and the SAI PMF assessment tool gives us a clear and current picture of audit performance on the ground in Ukraine.”
Developed by the International Organization of Supreme Audit Institutions (INTOSAI), the SAI PMF is a globally recognised tool that provides an independent, evidence-based assessment of an SAI’s performance. In Ukraine’s case, it will help create one of the most transparent snapshots of institutional capacity and effectiveness during wartime. The assessment also provides an important reference point for development partners and donors supporting Ukraine, including those engaged in public financial management and governance reforms.
“This is an important milestone for our institution. It reflects our commitment to openness and to strengthening our work during a period of significant transformation,” said Olha Pishchanska, Chairwoman of the Accounting Chamber of Ukraine. “With the support of international peers, we will gain an objective view of our progress, particularly in strengthening institutional independence, audit quality, and internal systems and the findings will help guide our next steps in reinforcing our role to ensure effective public financial oversight.”
This effort reflects data-driven international cooperation within the audit community. With longstanding experience in bilateral cooperation and support, the SAIs of Norway and the United Kingdom are contributing their technical expertise and peer support at a critical time.
“Assessing and strengthening transparency and oversight mechanisms has never been more important in Ukraine. It’s crucial for good governance, and we are proud to support a fellow audit institution in need,” said Karl Eirik Schjøtt-Pedersen, Auditor General of the National Audit Office of Norway. “Having strong, independent audit institutions ensures accountability in the use of public funds, particularly in challenging contexts. This assessment marks a significant step towards establishing an evidence-based understanding of how public funds are managed and overseen during one of the most challenging periods in the country’s history.”
“Ukraine continues to face extraordinary challenges, placing a strain on public institutions and financial systems,” said Gareth Davies, Comptroller and Auditor General of the National Audit Office of the United Kingdom. “Our expertise and background in performance assessments provides a solid foundation for the work ahead, and we greatly value the opportunity to contribute alongside international peers. Initiating this assessment shows the importance of international partnership and solidarity in strengthening public financial management. As a leader in the EUROSAI working group on emerging issues, we relish the opportunity to support the Accounting Chamber of Ukraine at a difficult but essential moment for accountability.”
The SAI PMF assessment, once completed, has the potential to help ensure that future support is aligned with Ukraine’s needs.
“Despite a difficult geopolitical context, we are supporting this effort to better understand how public funds are being managed in Ukraine,” added Gørrissen. “IDI’s trusted experience in working with more than 140 SAIs around the world will continue to support accountability and counter potential corruption, even in times of unrest.”
Together, IDI and its partners are helping lay the foundation for stronger institutions, ensuring transparency remains central to Ukraine’s path forward.
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For media enquiries:
INTOSAI Development Initiative:
Media contact: Carolyn Lillehovde, Strategic Communications Manager, IDI communications@idi.no +47 900 71 207
What does it take to build sustainable performance audit practices? Not a single reform. Not a learning course. Not even a successful audit.
It takes something closer to weaving a fabric – thread by thread, system by system, practice by practice.
That was the spirit of the IDI-ADB Initiative on Sustainable Performance Audit Practices in Asia and the Pacific (SPAP), whose journey concluded with a Leadership Forum in Manila bringing together leaders of six Supreme Audit Institutions (SAIs), the Asian Development Bank, and the INTOSAI Development Initiative. The Forum was designed not as a ceremonial closure, but as a space to reflect, learn, and define how the positive changes will continue into the future.
During the closing discussions, one image captured the essence of the initiative. Sustainable performance audit practices are not built through isolated areas or actions. They are woven together: audit methodologies, competencies required for auditors, strategic audit planning systems, quality management, audit follow-up processes, and stakeholder engagement.
Remove one thread, and the fabric weakens.
Strengthen them together, and systems become resilient.
Over the past three years, this is exactly what the initiative attempted to do: build systems rather than stand-alone interventions.
As one SAI leader observed: “It was difficult to choose just one successful area – they were all interconnected. We moved well beyond business as usual”.
Beyond new systems and processes, the Forum discussions revealed something deeper: a shift in the way SAIs think about performance auditing. Leaders spoke about seeing stakeholders differently, thinking about audit impact throughout the audit cycle, and strengthening the strategic role of performance auditing in the eyes of their stakeholders.
As one leader noted: “Strategic audit planning became the key to impactful audits”. Others highlighted how the initiative helped reposition performance auditing within their audit work. It was also appreciated how the initiative strengthened professional foundations: “We understood the value of a tailored competency framework for performance auditors as the basis for recruitment and professional development. We also began hiring performance auditors with multidisciplinary backgrounds, not only accountants.”
Participants also observed that improvements in performance auditing often rippled into other areas: “Changes in the way we plan and carry out performance audits are already influencing how we approach other audit streams”.
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At the same time, the discussions also looked ahead. Rapid advances in technology and artificial intelligence, new expectations around sustainability reporting, and growing demands for transparency will increasingly shape the work of performance auditors. Ensuring that audit practices continue to evolve and remain relevant will be the next chapter of the journey.
The Manila Forum ended not with conclusions, but with commitments. SAI leaders articulated concrete actions to sustain the changes already underway – further strengthening systems and adapting them to emerging issues and ensuring that knowledge and approaches developed in performance auditing spread across other audit streams.
If the SPAP Initiative demonstrated one thing clearly, it is that sustainable audit practices do not emerge all at once.
They require attention across all areas of an SAI’s work and develop gradually, through collaboration, hard work, and leadership.
IDI expresses its sincere appreciation to the participating SAIs and to the Asian Development Bank for their commitment, partnership and trust throughout this journey.
Explore the Sustainable Performance Audit Practices initiative.
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PESA is a professional qualification designed specifically for auditors working in Supreme Audit Institutions. It supports auditors to build practical skills, professional judgement, and confidence to deliver high-quality audits that strengthen public accountability.
PESA is an IDI initiative built on INTOSAI’s Competency Framework. Through world-class education and certification, PESA is transforming public sector auditing and empowering audit professionals to drive excellence within their SAIs.
PESA offers clear value for both auditors and their institutions.
Participants have the opportunity to
PESA is a professional qualification for SAI auditors carrying the IDI and INTOSAI brands. It supports learning across financial, compliance, and performance auditing, while grounding knowledge firmly in real audit work.
PESA helps auditors apply standards and principles in everyday audit situations, ensuring learning translates directly into improved audit quality.
PESA follows a structured learning approach that combines education, assessment, and reflection.
Participants engage with digital learning modules that build core technical and professional competencies. Learning is assessed through structured evaluations that test understanding and application, while reflection encourages participants to connect learning with their professional practice.
This approach ensures learning is practical, relevant, and directly connected to the realities of SAI audit work.
Auditors who successfully demonstrate competencies in the assessment receive certification as IDI-certified SAI auditors. This certification recognises professional competence, supports career development, and contributes to stronger audit quality within SAIs.
SAIs interested in learning more about PESA are warmly invited to join the PESA open house webinars. These sessions offer an opportunity to explore PESA in more detail, understand the nomination process, and ask the PESA team questions directly.
For English, two webinar sessions will be offered to accommodate different time zones. One session is scheduled for PESA Arabic.
For PESA English edition:
Session 1: 25 March at 8:00 Oslo- Click here to register
Session 2: 26 March at 15:00 Oslo – Click here to register
For PESA Arabic edition:
Session in Arabic: 25 March at 10:30 Oslo – Click here to register
The IDI has shared the invitation package directly with the heads of SAIs via email. SAIs are encouraged to review this communication carefully and submit their nominations within the indicated timelines.
From left to right: Mr. Vimalendra A. Patwardhan, Director General of International Relations of the Office of the Comptroller and Auditor General of India, Mr. Karl Eirik Schjøtt-Pedersen, Chair of the IDI Board and Auditor General of Norway, Mr. K. Sanjay Murthy, Comptroller and Auditor General of India, Mrs. Gloria Gangte, Ambassador of India to the Kingdom of Norway, and Mr. Einar Gørrissen, IDI’s Director General
February 13, Oslo, Norway – In a Memorandum of Understanding (MOU), the INTOSAI Development Initiative (IDI) and the Comptroller and Auditor General of India established a framework of cooperation between the two institutions. The cooperation aims to promote and support professionalisation, digitalisation, sustainability, and public trust in SAIs around the world. The Office of the Comptroller and Auditor General of India will serve as a Hub for Audit of Technology and AI, Sustainability and Compliance Audit Practices.
“Today’s MOU demonstrates a collaborative approach to providing concrete support to SAIs,” said Einar Gørrissen, Director General of IDI. “We have a shared vision for a future where SAIs are equipped to deliver meaningful results for people and planet.”
The MOU outlines key areas of collaboration, including:
With its focus on digitalisation and sustainability, today’s MOU positions the signing parties to help SAIs strengthen democracies and improve the lives of people they serve.
Mr. Karl Eirik Schjøtt-Pedersen, Chair of the IDI Board and Auditor General of Norway and Mr. K. Sanjay Murthy, Comptroller and Auditor General of India signing the MoU.
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For media enquiries:
INTOSAI Development Initiative:
Media contact: Carolyn Lillehovde, Strategic Communications Manager, IDI communications@idi.no +47 900 71 207
20 January 2026, Oslo, Norway – The INTOSAI Development Initiative (IDI) has entered into new multi-year partnerships with the Swiss State Secretariat for Economic Affairs (SECO) and the Norwegian Agency for Development Cooperation (Norad), securing funding that will enable IDI to expand vital support to Supreme Audit Institutions (SAIs) from 2026.
“This support is a strong vote of confidence in the work IDI and our partners are doing around the world. It tells us that building strong, independent audit institutions matters,” said Einar Gørrissen, IDI Director General. “When SAIs are able to do their job well, public money is used better and trust in government grows.”
Sustainable development depends on strong national institutions. For every school built, clinic supplied or road repaired, public funds must be managed well. SAIs play a critical role in ensuring this happens, but in many countries SAIs are limited by finite resources, weak systems, or lack of engagement from institutions and citizens.
The newly confirmed commitments – CHF 950,000 (USD 1.18 million) from SECO and NOK 46 million (USD 4.56 million) from Norad – will allow IDI to address these gaps and continue to support SAIs, helping them build the skills and systems needed to carry out their mandate effectively.
In Central Asia, SECO’s support will enable IDI to launch a new four-year regional programme for the SAIs of Kyrgyzstan, Tajikistan, and Uzbekistan. Building on progress already achieved through IDI’s Global SAI Accountability Initiative (GSAI) and earlier SECO-funded programmes, these activities will strengthen leadership and governance, improve audit quality, support digital ways of working, and help SAIs engage more effectively and independently with parliaments, civil society, and the media.
“At SECO, we partner with IDI because they are deeply embedded in the world of Supreme Audit Institutions. They understand SAIs, their needs, and how best to support them,” said Philippe Brügger, SECO Programme Manager. “Through our collaboration, we strengthen SAIs’ strategic management and independence, two foundations for strong economic framework conditions and for SECO’s vision of sustainable economic growth.”
In parallel, Norad’s funding will support the expansion of IDI’s bilateral portfolio for SAIs in challenging environments, focusing on countries affected by fragility and institutional constraints. It will build on IDI’s long-standing partnerships in countries such as Somalia, South Sudan, and the Democratic Republic of Congo, while enabling new country engagements where needs are greatest. Through long-term, SAI-led support, IDI will help these institutions embed change, from better audit methods to stronger follow-up on government action.
“Through the signing of a new agreement between Norad and IDI, Norway has extended and expanded its partnership with IDI to support to Supreme Audit Institutions (SAIs) in challenging environments. This reflects IDI’s proven impact in supporting SAIs, thereby strengthening public accountability and domestic resource mobilization, and the agreement focuses on Africa, which remains a priority region for Norway’s development efforts,” said Peter Ringstad, Acting Head of Norad’s section for governance.
“Independent SAIs are essential to building the trust and institutional capacity needed for countries to manage public revenues effectively, which enables governments to improve service delivery and advance sustainable development,” Ringstad continued. “Through long-term, context-sensitive support, IDI is helping SAIs become stronger institutions that can drive real change in how governments and public resources serve citizens.”
IDI will continue to support SAIs as agents of change and enable them to become strong and trustworthy institutions that positively impact how public resources are managed. These new commitments reinforce IDI’s role as a global partner for Supreme Audit Institutions and a trusted provider of long-term, impact-oriented capacity development.
Together, SECO, Norad, and IDI are investing in institutions that safeguard public trust—so that every public dollar delivers real value for people’s lives.
Mr. Martin Saladin, SECO Head of Promotion Activities Directorate/ former Head of Operations, and IDI Director General signing the SECO agreement
Mr. Peter Ringstad, NORAD Senior Advisor, and Mr. Einar Gørrissen, IDI Director General formalising the ARISE agreement
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For media enquiries:
INTOSAI Development Initiative:
Media contact: Carolyn Lillehovde, Strategic Communications Manager, IDI communications@idi.no +47 900 71 207
The legal roots and constitutional framework for SAI independence is a principle affirmed in the Lima and Mexico Declarations.
SAI legal teams stand behind this principle. They are the quiet champions who provide legal advice for audits, guide institutional decisions, and advocate for autonomy.
Recognising their vital role, the INTOSAI Development Initiative (IDI) launched the LEG SAI initiative. Through careful design, LEG SAI set out to strengthen SAIs’ legal capacities and position them as proactive defenders of independence.
In the last quarter of 2025, LEG SAI brought together legal experts from EUROSAI, OLACEFS, and AFROSAI-E in three regional workshops held in Warsaw, Bogotá, and Pretoria. These collaborative spaces enabled participants to share best practices, discuss challenges, and explore strategies to safeguard institutional independence. Participants discussed ways to enhance and monitor legal frameworks and engage effectively with the judiciary for protecting SAI’s mandate.
The insights gathered through this participatory approach are shaping the next steps of LEG SAI and its key deliverables.
Learn more about the LEG SAI initiative and how IDI is working to protect SAI independence.
AFROSAI-E
EUROSAI
OLACEFS
Muscat is hosting the fourth edition of the SAI Young Leaders initiative, running until 12 December 2025.
Leadership is not a title or a stage; it is a journey of growth and transformation. Over the past year, the Young Leaders have undertaken an intensive development journey that challenged them to reflect, evolve, and lead with purpose in an increasingly complex public sector environment.
As one of IDI’s flagship initiatives, it empowers emerging SAI leaders with modern leadership tools, practical methodologies, strong collaboration skills, and forward-looking insights into the future of public-sector auditing.
Throughout the year-long programme, participants progressed through four interconnected learning pillars:
🔍 Discover Self – building self-awareness, ethical leadership, and personal resilience
👥 Lead People – strengthening communication, teamwork, and inclusive leadership capabilities
🌐 Discover the Universe – understanding global trends, digital transformation, and the evolving role of SAIs
🎯 Deliver Value – translating leadership into impact, relevance, and public value for citizens
Equipped with modern leadership tools, practical methodologies, strong collaboration skills, and forward-looking insights into the future of public-sector auditing, the next generation of SAI leaders will be ready to create impact around the world.
We extend our sincere appreciation to our host, the State Financial and Administrative Audit Authority (SAI Oman), for its strong commitment to advancing the audit profession and investing in the next generation of SAI leaders.
To learn more about this initiative, check out our SAI Young Leaders page.
From 24 to 28 November 2025, a group of resource people gathered in Oslo, Norway, to advance the work on the three-level competency framework for financial and compliance auditors.
The workshop brought together experts and practitioners with deep experience in financial and compliance auditing. The aim was to clearly articulate the foundational and intermediate levels that will serve as pathways toward the professional level.
We took time to reflect on lessons from the development of the three-level competency framework for performance auditors under the IDI-ADB Sustainable Performance Audit Practices initiative in the Asia Pacific. These reflections helped us consider what contributes to a well-structured and reasonable progression model.
Our starting point was the professional level competency framework used in the PESA syllabus. This framework is presented in GUID 1950 of ISSAI 150. It reminded us of essential principles such as alignment with the INTOSAI Framework of Professional Pronouncements, the need for ongoing relevance, the importance of core consistency across SAIs, the expectation of full proficiency at each level and the value of describing competencies through observable and measurable behaviour.
A rapid session helped build a shared language around competencies and clarified how a competency framework differs from job profiles. This created a strong base for shaping the ladder. We position the foundational level to focus on basic auditing knowledge, an understanding of standard methodologies and familiarity with the audit environment. We position the intermediate level to reflect increasing independence, stronger analysis and the capacity to manage audits of moderate complexity. We position the professional level to demonstrate full proficiency, deep understanding of the IFPP and ISSAIs, effective risk management and the ability to offer strategic insight and mentorship within the SAI.
The group also explored how technology should be integrated into the framework, recognising the rapid growth of digital tools and data in the audit environment and the need for competencies that reflect current and emerging practice.
Once the draft is complete, we will reach out to the consulting team across the INTOSAI community to gather broader perspectives and strengthen the work.
We want to thank our resource people for their insights, experience, and thoughtful engagement throughout this productive week in Oslo.
Photos Attribution
Source: IDI
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.
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.
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.
11 November, 2025: Geneva, Switzerland – the United Nations Conference on Trade and Development (UNCTAD) and the INTOSAI Development Initiative (IDI) held a capacity development event ahead of the 42nd session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).
The event brought the ISAR and INTOSAI communities together, including policymakers, Supreme Audit Institutions (SAIs), international standard-setters, professional accountancy bodies, and development partners. This high-level dialogue provided a platform to discuss the role of SAIs, share experiences, and explore synergies for working together for effective audit and assurance of sustainability reporting in the public sector. Key takeaways from the event included:
Sustainability reporting is a cornerstone of public trust, responding to increased pressure on governments to demonstrate transparency and accountability. This international and cross-sectoral event laid the groundwork for a future where sustainability reporting is not just a compliance exercise – but a powerful tool for accountability, informed decision-making, and sustainable development.
The insights and commitments shared directly fed into ISAR’s 42nd session, shaping the global agenda for sustainability reporting. With continued collaboration between UNCTAD, IDI, and the broader auditing community, the path forward is clear: build capacity, foster trust, and ensure that public sector sustainability reporting drives real-world impact.
Quotes
“Our work is ultimately about creating public value. Better audits lead to better decisions, and better decisions lead to better outcomes for the SDGs. When SAIs provides independent and professional assurance, we help turn promises into performance.” – Hussam bin Abdulmohsen Alangari, Chair of INTOSAI Policy, Finance and Administration Committee, Co-Chair of INTOSAI Donor Cooperation, Board member of INTOSAI Development Initiative, and President, General Court of Audit, Saudi Arabia
“By combining our traditional strengths in independence and accountability with innovative approaches to sustainability, Supreme Audit Institutions can ensure that governments’ promises are backed by trustworthy evidence and truly deliver sustainable impact.” – Helga Berger, Member of the European Court of Auditors, and the Chair of the INTOSAI Professional Standards Committee
“Sustainability reporting should not be just another compliance driven reporting exercise, it should help shape and pave the way toward a truly sustainable future, which creates a meaningful impact both locally and globally.” – Hussain Niyazy, Auditor General of SAI Maldives
“Building the institutional and human capacities needed for high-quality financial and sustainability reporting is essential. UNCTAD’s Accounting Development Tool (ADT) plays a key role in this regard. It is a key component to strengthening the regulatory, institutional and human capacities required for such reporting.” – Nan Li Collins Director, Division on Investment and Enterprise, UNCTAD
“Whether in the public or private sector, the goal of audit and assurance is the same — to build trust through high-quality, decision-useful information. Global standards provide a common language for integrity and accountability, while capacity building equips institutions and professionals to apply that language consistently and well. Achieving this requires collaboration across the entire ecosystem. Building capacity is not just about skills — it’s about shared purpose.” — Cecile Bonino, Chief of Staff, Global Engagement and Communication, International Federation of Accountants (IFAC)
“As sustainability reporting becomes central to public sector accountability, robust assurance will be essential to ensuring disclosures are credible, comparable, and truly support better decision-making for citizens and sovereign bond investors.” – Alexander Metcalfe, Senior Advisor, Climate Related Disclosure Project, International Public Sector Accounting Standards Board
Media contact: Carolyn Lillehovde, Strategic Communications Manager, IDI communications@idi.no +47 900 71 207