IDI’s Board approved the Performance and Accountability Report and the financial statements for 2023 and other strategies and policies on 19-20 March 2024
IDI’s Board approved the Performance and Accountability Report and the financial statements for 2023, a new communications strategy, including related policies, and a new gender and inclusion policy in a two-day meeting from 19 to 20 March 2024. The President of the General Court of Audit of the Kingdom of Saudi-Arabia kindly hosted the meeting.
The annual Performance and Accountability Report 2023 marked the conclusion of IDI’s strategic plan 2019-2023. During the last five years, IDI not only met most of the targets for each year but, in many cases, exceeded the goals. This would not have been possible without the help of our different stakeholders, including the INTOSAI and SAI community and the various partners and funding sources IDI is working with. The IDI Board reflected on these achievements in its meeting.
In the face of international geopolitical and economic challenges in 2023, IDI stood resolute in its mission to support the capacity development of Supreme Audit Institutions (SAIs) and strengthen the transparency and accountability environment across 185 countries. 152 SAI teams participated in long-term capacity development initiatives.
As in previous years, IDI’s external auditors gave an unmodified opinion and positively evaluated IDI’s internal control framework.
The Board approved a new communications strategy and three communications policies as well as a new gender and inclusion policy which builds on the current IDI Gender Framework. Further, the Board approved the IDI Corporate and Developmental Risk Register and discussed IDI’s portfolio, first results of an ongoing organisational review and the SAI Global Stocktaking Report 2023.
The minutes of the Board meeting, the Performance and Accountability Report, financial statements for 2023, the new communication strategy and policies, the IDI gender and inclusion Policy and the SAI Global Stocktaking Report 2023 will soon be published on IDI’s website.

The OAG´s workshop brings together key audit personnel from the OAG with advisors and peers to foster a shared space for exchanging ideas and recommendations
Wednesday 10th January, Mogadishu: The Office of the Auditor General of Somalia (OAGS), on Wednesday, concluded a three-day seminar dedicated to the development and finalisation of the Annual Overall Audit Plan (AOAP) for the Financial Year (FY) ended 2023.
In his opening remarks, the Auditor General, H.E. Ahmed Isse Gutale stated that “the objective of the workshop is to bring together key audit personnel from the Office of the Auditor General with advisors and peers in order to foster a shared space for the exchange of ideas and recommendations.”
Participants included Directors and Managers from all audit streams of the OAGS, Technical Advisors, and representatives from partner institutions such as the INTOSAI Development Initiative (IDI), the African Organization of English-Speaking Supreme Audit Institutions (AFROSAI-E), OAG Uganda, Turkish Court of Accounts (TCA), and the Swedish National Audit Office (SNAO).
The conference meticulously reviewed the AOAP, a process initiated by the OAGS team in August 2023. Each audit stream underwent a detailed examination, aiming to craft a final Audit Plan that optimally allocates resources to high-risk areas, ensuring the delivery of high-quality and relevant audit reports. The targeted audits for 2024 include:
The compliance audit stream is set to undergo the most significant year-over-year change. Focused on government entities’ adherence to established laws, regulations, and internal boundaries, this component will see the Office of the Auditor General broaden its audit scope to cover a substantially higher portion of the approved National Budget compared to 2023 (2023’s compliance audit covered 57% of the approved national budget, while the 2024 audit will cover 80%). Furthermore, the OAGS will target never-before-audited Ministries, departments, and agencies (MDAs).
This year also marks a pivotal milestone for Performance Audits at the OAGS. This audit stream, piloted in the 2023 audit year, will see a continuation of ongoing performance audits as well as some additions.
With the formal sign-off of this pivotal plan, the OAGS initiates its 2024 audit activities earlier than usual. This early start, it was noted, will allow ample time for the distribution of audit staff resources among the planned audits, thereby ensuring the production of high-quality and on-time audit reports.
For further information about the project, see the IDI SAI Somalia webpage.
We are excited to share that the Demystifying Technologies brochure is now available.
This brochure is designed to provide a clear and concise visual guide for public auditors on various technologies that may impact their work and to establish a common language in the field. It is especially useful for non-technology professionals or auditors who want to learn about key technologies and concepts.
You can download the brochure in Arabic, English, French, and Spanish by visiting this link.
Additionally, you will find a library of additional resources related to the featured technologies, including use cases and audit-related information, in the “Other Resources” section of the page.
The first ever PASAI (Pacific Supreme Audit Institutions) Women Symposium took place from 13-15 February 2024, in Apia, Samoa. In an extraordinary example of female empowerment in public auditing, the three-day event was attended by around 80 established and emerging leaders from PASAI and the Samoan public sector, including integrity agencies, Civil Society Organisations (CSOs), regional and development partners, and the media.
Among the women present were two graduates of IDI’s SAI Young Leaders (SYL) programme. Oceanbaby Penitito, from SAI Samoa, was not only a participant in the inaugural Symposium, but was also a member of the first cohort of SYLs who immersed themselves in the programme from 2017-2018. Maritina Iloi Cirikisuva from SAI Fiji was one of the only candidates from the Pacific SAIs to participate and graduate from the third round of SYL in 2022 – 2023. Here, both SYLs discuss how their SYL experience contributed to their proud presence at the PASAI Women’s Symposium.
Ocean
As I reflect on my journey as a SAI Young Leader, I would like to re-emphasise these words: “Leadership is a journey, not a destination”.
I was in middle management when I applied for the SAI Young Leaders Programme, 2017-2018. I saw myself as a bridge, assisting senior management strategically, supporting our junior staff operationally, and relaying the message from top to bottom and bottom to top in a manner that would improve the SAI as a whole.
In this position, I realised that I needed to discover more about myself – and that is exactly what the SYL programme did, providing a stepping-stone to assist me with self-discovery to support my growth to where I am now.
The support and ‘exposure’ of SYL were also important. Having the Controller and Auditor General (CAG) as my mentor for the SYL programme gave me a great opportunity to be involved in the bigger picture of our SAI. It enabled me to build synergistic relationships in pushing for my SYL change strategy to succeed, and to shape my career development plan going forward. The exposure also expanded my network with other auditors in the SYL programme globally, as well as CAGs within PASAI.
As I reflected on SYL, I realised that it’s not the end point that matters, but the journey – and, most definitely, the learning. I was the first person from SAI Samoa to complete the SYL programme. I was involved in the first SDGs Audit on Preparedness. The SDGs Preparedness Report was our first stand-alone report to Parliament. These are significant milestones, for me personally and for the SAI.
And PASAI’s first ever Women’s Leadership Symposium in Samoa is another such milestone. As a presenter as well as a participant, I was deeply honoured and privileged to speak on behalf of the Controller and Auditor General, who was and will always be my mentor. The atmosphere was full of resilient, influential women leaders from the public and private sectors. Inspired and inspiring women speakers from all walks of life such as parliamentarians, former and current chief executive officers, lawyers, judges, governors, media reps, academia, coaches in the sports industry, financial institutions and donor partners – all shared their experiences, aspirations and challenges with very inspirational, informative and moving messages. I can personally say that ‘the leadership journey must go on!’


Maritina
The Office of the Auditor General (OAG), Fiji, is a female dominated organisation with women forming close to 60% of the establishment. From the pool of very eligible women holding senior positions in OAG, I was nominated by our current Acting Deputy Auditor General (A-DAG), Ms. Finau Nagera, to accompany her to the PASAI Women’s Symposium, where she was a speaker.
My nomination was due, in part, to my recent graduation from IDI’s SYL Programme, as well as my profile as an upcoming female leader in OAG. It’s a great achievement for SAI Fiji to have participated in and completed all three consecutive cohorts of SYL since its inception in 2017 – not just because candidates have successfully graduated from the programme, but because all three graduates are women. I’m the third female SYL graduate from SAI Fiji.
While the SYL programme has delivered on its promise to achieve its two-pronged objective of ‘changed SAI and changed SYL’, the journey was not an easy one. A high degree of sacrifice, determination and perseverance was required to carry out the change strategy from concept to implementation. Through my change strategy, “Taking full advantage of our digital working tool (Team Mate Plus)”, SAI Fiji now has a risk library with audited entities categorised according to strategic and operational risks, allowing for proper scheduling and customised procedures and folders on Team Mate Plus. I believe that I’ve also grown as a person because of the skills and knowledge learned and gained from SYL. I now consider myself more confident, competent and better equipped as an upcoming female leader in OAG.
The emotions felt when being nominated to attend the first ever PASAI Women Symposium mirrored those emotions felt when I was informed of my selection into the SYL programme back in October 2022. It was truly an honour and privilege to represent my SAI – OAG, Fiji. Being able to witness so many well-established women during the Women’s Symposium was empowering and motivating. Networking and experience-sharing during the event was not only eye opening, but it also stimulated the necessary action from the receiving SAIs, as the more developed SAIs shared their experiences on audit practices that would allow audit for impact.
Other messages and stories echoed circumstances back at home in Fiji. The “Frozen Middle” was a new concept that both our A-DAG and I learnt during the symposium, referring to the uninspired and unmotivated middle managers that most often hold the key to whether an organisation achieves its objectives or not. As an upcoming female leader, I endeavor to distance myself from this description – although it will not be easy. As upcoming women leaders, we need to assert ourselves into the leadership roles. Through the SYL programme, I believe that I have been able to step out of my comfort zone: speaking up during meetings, volunteering to lead without expecting anything in return, and doing public speaking. The symposium was a similar breath of fresh air, as everyone was allowed to feel vulnerable, without being judged, surrounded by our Pacific sisters.
Graduating from one of the best development programmes for public sector auditors is an achievement I will cherish forever. I encourage upcoming leaders to apply to the SYL programme because the friendships forged and skills and knowledge gained from the initiative are not just transformative – they are empowering, eye-opening and life changing.




SYLs together
Maritina
During the Women’s Symposium, I was delighted to learn that a graduate from the first cohort of the SYL initiative 2017 – 2018, Oceanbaby Penitito, now in charge of the Performance Audit Services in SAI Samoa, was one of the esteemed speakers. This was my additional motivation, returning from the symposium – to be a leader in the Performance Audit Unit in my SAI. Initiatives such as the SYL programme and being awarded opportunities to attend milestone events such as the inaugural Women’s Symposium are a stepping stone to bringing this vision to fruition.
Ocean
I was thrilled to meet and be alumni with an SYL member from another cohort, Ms. Maritina I. Cirikisuva of SAI Fiji. This is a good reminder for me to push for our young leaders to participate in such initiatives from IDI in nurturing and fostering future leaders. Also featured is Ms. Grace Afatia Mulitalo (left) who also joined me on the SYL programme in the beginning. I conclude this reflection on this note: I was the first of the SAI Young Leaders from SAI Samoa … and certainly, not the last.
To read the full article: CLICK HERE
SAI Young Leaders (SYLs) from OAG Zambia are among many SYLs making a meaningful difference with their change strategy. As we lead up to the next #SYL round opening up, find out more about the SYL programme and the impact SYLs are having around the world.

Driving Change in Audit: Public auditors participating in IDI’s SAI Young Leaders (SYL) programme often report that implementing their SYL change strategy in their SAI involves a journey of self-discovery and empowerment. As IDI prepares to open the doors for the next cohort, hear about three SYLs’ experiences in ACCA‘s AB Magazine. Link : https://abmagazine.accaglobal.com/global/articles/2024/jan/public/driving-change-in-audit.html

Three SAI Young Leaders share their experience of implementing their SYL change strategy in their SAI
Supreme audit institutions (SAIs) are independent entities that audit a government’s revenue and spending, ensuring transparency and accountability. They provide oversight of the performance of government bodies and ministries in using public funds efficiently and as intended. But to sustainably enhance their capabilities and performance over time, SAIs rely on the skills and expertise of talented leaders who drive positive change.
This is where the SAI Young Leaders (SYL) initiative comes in. Launched in 2017, it is run by the INTOSAI Development Initiative, a body of the International Organization of Supreme Audit Institutions (INTOSAI), which supports the capacity development of SAIs primarily in developing countries …
Read the full article in ABMagazine.
IDI is pleased to invite SAIs from ARABOSAI region to join the pICTure initiative. Under the initiative we are focusing to strengthen the ICT Governance along with efficient and effective use of ICT in the SAI.
How SAI Guinea’s gender audit extended to include access of women and people with disabilities to public decision-making bodies

When the Republic of Guinea’s supreme audit institution (SAI) began its audit in January 2023 to report on the government’s actions in addressing gender equality, the SAI auditors did not expect to measure the impact that one particularly committed woman would have on the subject of their audit.
As part of the performance audit of Sustainable Development Goal 5 on gender equality, Guinea’s Cour des Comptes interviewed Mrs. Massoud Barry, councillor and member of parliament in the country’s National Assembly (the Conseil national de Transition), and president of the Advocacy and Capacity Building Commission at the Caucus of Women Parliamentarians.
Living with the disability of her two lower limbs, Massoud Barry, a graduate in Economics and Finance, is also the founding president of Organisation des Secours aux Handicapés to defend and promote the needs of people with disabilities. It has established several partnerships with non-governmental organisations such as Plan International, Amplify Chance, UNDP Guinea, AFD, Gray Paralympic Fund.
Ms. Barry advocates strongly for all people with disabilities, especially children who, through no fault of their own, can be excluded from society. Through her campaigning, a ramp for people with disabilities was installed in the very parliament building she works in and in the facilities of several other organisations.
As a result of their discussions with Massoud Barry, the aspect of access for people with disabilities was taken up by the SAI in their audit reporting on gender equality. While the results of the audit are still being processed, there is no doubt that these discussions have influenced an ongoing audit.
As the President of the Cour des Comptes says, ‘As auditors of government activities in critical areas such as gender, we must be alert to the way our stakeholders can change our perspectives and perhaps even the audit itself.’
Read Mrs. Massoud Barry’s profile here, created by Nantenin Magassouba, SAI Guinea and Aissatou Abdoulaye, SAI Cameroon/CREFIAF
IDI has taken the first steps in implementing its Strategic Plan 2024-29 by setting out detailed plans and budgets for 2024. The plan seeks to provide SAIs with more stable and predictable support, contributing to three strategic priorities: sustainability, digitalisation, and public trust in SAIs. It includes a gender and inclusion lens and a comprehensive results framework, which sets targets based on measures of changes in SAI performance following IDI support.
The Operational Plan begins the implementation of the new IDI Strategic Plan, developed over the past two years with extensive input from the SAI community and partners. Its sets out how IDI’s six work streams – independent, well-governed, professional and relevant SAIs, bilateral support and global foundations – work together for sustainability, digitalisation and public trust in SAIs, and how this contributes to IDI’s vision of independent, credible and sustainable SAIs.
2024 highlights include:
The Board also discussed IDI’s resourcing strategy, approved an enhanced IDI approach to the quality management of published IDI documents, and discussed initial findings from the draft 2023 Global SAI Stocktaking Report.
In addition, the Board approved nominations of two new Board members from 1st January 2024: Tom-Christer Nilsen, member of the Norwegian Board of Auditors General, and Merethe Nordling from the Office of the Auditor General of Norway (OAGN). They replace Åse Kristin Hemsen and Kristin Amundsen, both from OAGN, who were praised for their contributions by the Board, having completed their second three-year term as Board members.
Minutes of the Board meeting, and the Operational Plan and Budget 2024, will be published on IDI’s website shortly.
