The Supreme Audit Institutions Performance Measurement Framework (SAI PMF) is an INTOSAI tool that provides Supreme Audit Institutions (SAIs) with a framework for voluntary assessments of their performance against the INTOSAI Framework of Professional Pronouncements (IFPP) and other established international good practices for external public auditing.

The Applications for Equal Futures Audit Changemakers are now open!!

EFA Changemakers (2023-24) is an initiative to facilitate the transformation of SAI auditors into change agents for bringing equal futures to the SAI audit world through EFA strategies and EFA audits in their SAI.  

This imitative will be offered in English for up to 15 SAIs and Spanish for up to 10 SAIs. Each SAI is requested to nominate two persons from different leadership levels in the SAI for EFA Changemakers 2023-2024. While one will act as EFA Changemaker (Strategy), the other will act as EFA Changemaker (Audit). We encourage SAIs to maintain gender balance in their nominations.

Besides creating a pool of EFA Changemakers, this initiative is expected to result in EFA strategies, and EFA audits at the participating SAI level. Those candidates who successfully complete their education, strategy and audits will graduate as IDI’s EFA Changemakers and become a part of an alumni network.

To learn more about EFA Changemakers initiative, come and join us in the following EFA Open Houses:  

Open House 1 – 31st January at 8 am Oslo time: https://zoom.us/s/97530828751 (ENGLISH)

Open House 2 – 1st February at 4 pm Oslo time: https://zoom.us/s/96514653334 (ENGLISH)

 Webinario – 31 de enero a las 4:00 PM Oslo time: https://zoom.us/s/97724311031 (SPANISH)

We would be happy to answer any questions that you may have.

Visit our EFA Changemakers website or send us an email at efa@idi.no.

We hope you will join us on this transformation journey of SAI audits to contribute to equality and inclusiveness for the benefit of all.

The SAI PMF Team is conducting a SAI PMF eLearning basic training course for SAIs in the CAROSAI region. The training, which runs, from 3 November – 2 December 2022 launches the second IDI/CAROSAI SAI PMF facilitation programme in the region, following the successful delivery of the first facilitation programme in the period 2020/2021.

A SAI PMF facilitation programme entails a regional coordinated approach to implementing SAI PMF where a group of SAIs simultaneously conduct their SAI PMF assessments while receiving support from resource persons and IDI staff throughout the process. In attendance at this training are 11 participants from the 4 participating SAIs.

The objective of the IDI-CAROSAI SAI PMF facilitation programme is to support SAIs in CAROSAI to assess their performance using the SAI PMF framework in line with strategic priority No. 2 of the regional strategic plan 2017-22. SAIs can then use the assessment results to formulate capacity development projects that will improve their efficiency and effectiveness in the delivery of their mandate.

Visit the IDI website for more on SAI PMF eLearning.

IDI’s CRISP Team successfully finalises the approach to implement the Risk Management Process for SAIs

CRISP is the new initiative from IDI (INTOSAI DEVELOPMENT INITIATIVE) which covers the Implementation of Risk Management, Crisis Management, and Business Continuity approaches for SAIs (Supreme Audit Institutions).

A workshop on Risk Management took place in Tunisia during the second week of October 2022 with IDI members along with participants from Norway, Jamaica, Gambia, and Oman, and some participants from Bulgaria and Zambia who joined online. The CRISP team jointly decided the standard and approach to be followed for Risk Management Process Implementation at SAIs.

Looking ahead, a workshop been planned in South Africa targeting 26 SAIs from AFROSAI-E during the second week of December 2022. The aim of the workshop is to train participants on the implementation approach of Risk Management Process at SAI (Supreme Audit Institution) level, followed by developing an actual implementation plan at each SAI.

The team will continue to work on the global rollout of the Risk Management Process and development of Crisis Management and Business Continuity Management in 2023.

For more about CRISP, visit the CRISP page on IDI’s website

In a first face to face meeting since the pandemic, IDI’s Board approved the IDI Operational Plan and Budget for 2023. The meeting took place on the margins of the XXIV International Congress of Supreme Audit Institutions (INCOSAI) on 10 November 2022.

2023 is the last year of IDI’s current Strategic Plan 2019-2023. Discussions and preparations for a new IDI Strategic Plan 2024-2029 are ongoing. 

2023 will be an exciting year with new initiatives being rolled out after their launch at INCOSAI (7-11 November 2022). These include: 

• Equal Futures Audit Initiative (EFA) supporting inclusive auditors and audits for equality
• Global Cooperative Audit of Climate Change Adaptation Actions (CCAAA)
• Leveraging on Technological Advancement (LOTA Pioneers Initiative)

IDI will also move full speed ahead with other ongoing initiatives, such as the Professional Education for SAI Auditors – Pilot (PESA-P), Facilitating Audit Impact, PICTURE on ICT Governance, SAI Leadership masterclasses, TOGETHER – IDI’s initiative on Human Resources, Ethics, Gender and Inclusiveness and many others. 

IDI’s income from development partners as well as continued cooperation and partnerships with the INTOSAI community and other relevant stakeholders will help us to implement our plans.

In addition, the IDI Board also nominated two new Board members. They will replace Ms. Pamela Monroe Ellis and Ms. Lara Taylor-Pearce, who was also vice-chairperson of the IDI Board. Both of their terms will come to an end in December 2022. 

The minutes of the Board meeting, names of new Board members and the Operational Plan and Budget 2023 will be published on the IDI website.

IDI’s Board members Photo

SPMR initiative/ 24-28 October, 2022

With the support of the office of the Auditor General of the Republic of Costa Rica, including the opening by Auditor General, Mrs. Marta Acosta Zúñiga, IDI implemented an OLACEFS´ Knowledge Sharing Workshop in San José from October 24 to 28. This workshop is part of the SPMR (Strategy, Performance Measurement and Report) initiative, which we have been developing since 2019 with seven Supreme Audit Institutions (SAIs) from OLACEFS: Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Paraguay and Peru.

From this initiative and with the support of their leaders, all the SAIs have made great progress in their strategic management, accumulating very rich experience. This workshop enabled the strategic planning teams of the different participating SAIs to share this experience with each other and with IDI. It is also hoped that these reflections can nourish the work of the OLACEFS Performance Evaluation and Indicators Commission (CEDEIR).

More specifically, outstanding experiences of SAIs were presented, both in relation to strategic management in general, as well as the use of the SAI PMF methodology, the development of Institutional Strategic Plans, Operational Plans (including monitoring actions) and Performance reports. A great result was the multiple synergies generated between the SAIs, which will surely contribute to a more robust strategic management. As this was the last face-to-face activity, there was also a holistic reflection on the SPMR initiative. We have learned many lessons!

Finally, taking advantage of this audience specialized in SAI governance issues, the initiatives TOGETHER (on human resources, gender and ethics), CRISP (on risk management), and pICTure (on governance of ICTs) were presented, as well as the e-SAI-PMF (e-MMD-EFS) application and the Story platform (for digital management of the SPMR process).

Thanks to all the participating SAIs, to the Auditor General of Costa Rica – and especially to colleagues Enrique González Roldán and Mónica Murillo Aguilar – for all the effort and support!

Thanks are also due to our donor, the Swiss State Secretariat for Economic Affairs (SECO).

Siete EFS de OLACEFS participando del Taller sobre intercambio de conocimientos en Costa Rica

(Octubre de 2022, San José de Costa Rica)

Con el apoyo de la Contraloría General de la República de Costa Rica, incluida la apertura por parte de su titular Doña Marta Acosta Zúñiga, desde el 24 al 28 de octubre implementamos el Taller sobre intercambio de conocimientos en San José. Este taller forma parte de la iniciativa SPMR (Estrategia, Medición de Desempeño e Informe), que desde el año 2019 venimos desarrollando con siete Entidades de Fiscalización Superior (EFS) de OLACEFS; de Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Paraguay y Perú.

A partir de esta iniciativa y con el apoyo de sus líderes, todas estas EFS han alcanzado un gran progreso en su gestión estratégica, acumulando una muy rica experiencia. Este taller ha servido para compartirla entre los equipos de planificación estratégica de las distintas EFS participantes y con la IDI. También se espera que estas reflexiones puedan nutrir el trabajo de la Comisión de Evaluación de Desempeño e Indicadores de Rendimiento de OLACEFS (CEDEIR).

Más específicamente, se presentaron experiencias destacadas de las EFS, tanto con relación a la gestión estratégica en general, como al uso de la metodología MMD-EFS, el desarrollo de los Planes Estratégicos Institucionales, los Planes Operativos (incluyendo acciones de monitoreo) e Informes de Desempeño. Un gran resultado fueron las múltiples sinergias generadas entre las EFS, lo que seguramente contribuirá a una gestión estratégica más robusta. Por tratarse de la última actividad presencial también se reflexionó de un modo holístico acerca de la iniciativa SPMR. ¡Nos llevamos muchas lecciones aprendidas!

Por último, aprovechando este público especializado en temas de gobernanza de las EFS, se presentaron las iniciativas TOGETHER (acerca de recursos humanos, género y ética), CRISP (relativa al manejo de riesgos), y pICTure (sobre gobernanza de TICs), como la aplicación e-SAI-PMF (e-MMD-EFS) y la plataforma Story (para la administración digital del proceso de SPMR). 

¡Gracias a todas las EFS participantes, a la Contraloría General de Costa Rica – y en especial a los colegas Enrique González Roldán y Mónica Murillo Aguilar – por todo el esfuerzo y apoyo!

También se agradece a nuestro donante, Swiss State Secretariat for Economic Affairs (SECO).

Dasho Tashi: It’s time to act before someone questions the difference created by SAIs in the lives of the citizens and wellbeing of the nation.”

‘Audits are conducted based on the mandates of the SAIs. We carry out audits year after year, not really focusing on what we are really trying to achieve in the end. While the audit objectives are there, we have not really thought of looking at the outcome of the audit or the impact that the SAIs create on the citizens, community, and the nation.  While there could be some SAIs who could already be doing this, isn’t it time for rest of us to reflect upon and think of the impact and accordingly work backwards from the Strategic Audit Plan to Annual Audit Plan and individual Audit Plan? It’s time to act before someone questions the difference created by SAIs in the lives of the citizens and wellbeing of the nation’. 

So said Dasho Tashi, Auditor General of Bhutan, at the IDI-ASOSAI Facilitating Audit Impact (FAI) Workshop for SAI leaders and key stakeholders, which was held in Manila from 17-19 October.

In a packed agenda following opening remarks from ASOSAI Capacity Development Administrator – Board of Audit of Japan; Mr. Roland Café Pondoc, Commissioner, Commission on Audit of Philippines, and Ms. Archana Shirsat, Deputy Director General of IDI, eight SAIs and representatives from ADB, IBP, ASOSAI Secretariat and citizen partners of SAI Philippines considered a number of vital issues on audit impact. 
These included Understanding and planning SAI audit impact and establishing and growing robust follow-up mechanisms and strong stakeholder coalitions to embed audit impact.

Attendees were then introduced to the FAI checklist for Audit of SDG preparedness, Audit of SDG Implementation (3.d Audit), TAI Audit, IDI-ASEANSAI ISSAI-based financial audit, while being encouraged to focus on ‘Looking beyond meeting the requirements of standards in an audit’. 

“Strong collaboration between SAI and PAC is needed for effective follow up of audit recommendations to contribute to audit impact.”  Hon’ble Ugyen Tshering Public Accounts Committee Chair, Parliament of Bhutan

This was more than a discussion session, however, and participants took action to consolidate and commemorate their own commitment to facilitating audit impact. Eight SAIs from the ASOSAI region – Bhutan, Maldives, Mongolia, Indonesia, Malaysia, Philippines, Thailand and Kyrgyz Republic – signed Statements of Commitment (SoC) to develop and implement FAI actions for IDI-supported cooperative audits. These are the Performance Audit for Preparedness on the Implementation of SDGs, Performance Audit of Strong & Resilient National Public Health Systems (linked to SDG 3.d), Compliance Audit of Transparency, Accountability and Inclusiveness of Use of Emergency Funding for COVID-19 (TAI Audits), and Financial Audit of Government Accounts. 

Based on their participation in the given cooperative audits, IDI consulted with each SAI on the audits in which they would be committed to develop and implement FAI actions, and agreed the plans for which IDI will provide extensive support such as online education for SAI teams, guidance for engaging with stakeholders and exploration of options, and support during the process of developing FAI actions. IDI plans to build a pool of facilitators from the region to provide support to SAI teams. 

To find out more about Facilitating Audit Impact, go to the FAI section on IDI’s website. 

Submission deadline for participation in Mastery: 18 November 2022

In 2021, the INTOSAI Development Initiative (IDI) launched the Leadership and Resilience Initiative to support Heads of SAIs in leading their organisation through change towards greater effectiveness, impact, and sustainability. The initiative is being delivered through a series of ‘masterclass’ sessions on different topics based on interest.

By participating in the Masterclasses, SAI Heads will have the opportunity to share their experiences, acquire in-depth knowledge on the topics and learn from interacting with internationally renowned speakers in an inspiring and academic environment. Each masterclass is delivered as a physical event over a period of 3 days.

Following the successful pilot experience of our 2021 and 2022 Masterclasses, in 2023 we will continue with the Mastery programme roll-out, with a focus on the following crucial topics:

If you find these topics are of interest to you and the SAI in general, and you have not yet responded to the earlier invitation, kindly send us your expression of interest by completing this survey.

For more information on the initiative, topics, and the scheduled dates of the events, kindly refer to the Programme Announcement.

You can also view the news on our recent masterclass on SAIs and Public Financial Management. 

(Any personal data collected by this survey will be kept confidential and is subject to appropriate safeguards to prevent from unauthorised disclosure. For more details regarding the retention period, sharing and transfer of your personal data, your rights as a data subject etc. please refer to IDI’s privacy notice.)