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IDI’s CADRE Project gets underway in Malawi with Steering Committee Meeting and Workshop for Key Stakeholders

11/09/2024

IDI’s CADRE Project advances in Malawi to strengthen collaboration between SAIs and CSOs and improve public financial management with partners at the country level

Following this July’s launch of the CADRE Project in Malawi, the implementing partners— INTOSAI Development Initiative (IDI), the National Audit Office of Malawi (NAO), and Transparency International Malawi—under the umbrella of the African Institute of Corporate Citizenship (AICC), have now signed a statement of commitment to enhance collaboration between Supreme Audit Institutions (SAIs) and Civil Society Organizations (CSOs). Aimed at improving public financial management (PFM) at the country level, this multi-stakeholder project is now well underway.

On 29 August, representatives from the French Ministry of Foreign Affairs, the French Embassy in Pretoria, IDI, NAO, Transparency International Secretariat, and AICC met as part of the CADRE Project Steering Committee to discuss upcoming activities that could strengthen the engagement between SAIs and CSOs in Malawi and to approve a consolidated work plan for the project going forward.

At the same time, participants from CSOs in Malawi, the National Audit Office, and cooperating partners GIZ, the Norwegian Embassy, and the European Union took part in a Knowledge Sharing Workshop. This event served as a platform for dialogue and learning, focusing on identifying opportunities to enhane collaboration among key stakeholders involved in PFM processes.

Topics covered included: the power of collaboration in improving PFM, the mandate and types of audits performed by the NAO, the roles and operations of CSOs, an overview of the PFM environment, and the legal framework governing these collaborations. The participants also learned about existing challenges to collaboration and explored strategies to achieve more sustainable and impactful partnerships between SAIs and CSOs.

The CADRE Project, funded by the French Ministry of Foreign Affairs, continues to play a vital role in fostering dialogue, action, and collaboration

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CADRE GFP – Strengthening Collaboration, Action, and Dialogue with Supreme Audit Institutions and Civil Society OrganisationsSustainable Audit Practices

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Independence

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For the community, from the community: General Court of Audit, Saudi Arabia expanding funding for INTOSAI Development Initiative’s capacity development efforts for Supreme Audit Institutions

10/09/2024

The General Court of Audit, Saudi Arabia (GCA) has been one of the pioneering Supreme Audit Institutions (SAI) that has provided consistent financial support to INTOSAI Development Initiative (IDI). GCA initiated its support to IDI in 2019 for capacity development initiatives on strategic management of SAIs and auditing the implementation of Sustainable Development Goals (SDGs).

Through 2023 to 2025 their support continues for auditing the implementation of SDGs. The support has been widened to include initiatives with strong focus on technology like the initiatives on Leveraging of Technological Advancements and pICTure on Information and Communications Technology (ICT) Governance.

IDI continues to support the administration of the Saudi Fund for Improved SAI Performance (FISP) since 2023. This unique fund provides dedicated financial support to selected SAIs of developing nations to enable themselves for better delivery of their mandates.

 I am pleased to announce the expansion of GCA funding to IDI aimed at enhancing the capacity of SAIs worldwide. Specifically targeting the leveraging of technology advancements to enhance the capacity of SAIs globally, this initiative represents a significant step forward in our commitment to fostering innovation and efficiency within public sector auditing. As we navigate an increasingly complex global landscape, the role of SAIs has never been more critical. They serve as guardians of public resources, ensuring that governments operate efficiently and responsibly. 

In today’s rapidly evolving technological landscape, it is imperative that SAIs harness the power of advanced technologies to improve their operations, enhance data analysis capabilities, and increase transparency in public financial management.  By expanding GCA funding,  SAIs with the resources they need to adopt cutting-edge tools and methodologies that will enable them to meet the challenges of modern governance. 

This funding will support initiatives such as the integration of data analytics, artificial intelligence, and digital reporting systems into the auditing processes. These advancements will not only streamline operations but also enhance the accuracy and effectiveness of audits, ultimately leading to better accountability and governance. By working together, we can ensure that our audit institutions are equipped with the necessary technological advancements to fulfil their central roles in promoting integrity and efficiency in public administration.

Thank you, IDI, for your dedication to strengthening the capacity of SAIs and for your commitment to advancing the principles of transparency and accountability worldwide.”

Dr. Hussam Alangari, President General Court of Audit – Saudi Arabia (GCA)

 

  “I would like to extend my heartfelt appreciation for the General Court of Audit, Saudi Arabia’s invaluable contributions to the IDI over the years. Their financial support covering a wide bouquet of IDI’s offerings enable us in meeting our mandate for capacity development of SAIs. I would also like to highlight the SAUDI FISP, which has provided valuable resources to beneficiary SAIs in improving their governance and performance. We look forward to a lasting cooperation”

Mr. Einar Gørrissen, Director General, INTOSAI Development Initiative (IDI)

 

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Signing of CADRE Project work plan and Knowledge-Sharing Workshop

30/08/2024

We’re excited to announce a major milestone in the CADRE Project! On 15 July 2024, the Office of the Auditor General Zambia (OAG-Zambia) hosted a pivotal signing ceremony to formalise the work plans developed under the CADRE Project. This initiative, which commenced in June 2024, focuses on strengthening the collaboration between Supreme Audit Institutions (SAIs) and Civil Society Organisations (CSOs) to enhance Public Financial Management (PFM) in Zambia.

The ceremony witnessed the approval of the work plan by the Auditor General of Zambia, Dr Ron Mwamba, IDI Director General, Mr Einar Gørrissen, and TIZ Acting Executive Director, Mr Raymond Mutale. This marked the beginning of a robust partnership supported by funding from the French Ministry of Foreign Affairs to ensure the effective implementation of the project’s objectives.

Following the signing, IDI held a three-day knowledge-sharing workshop, bringing together approximately 30 participants, including representatives from key CSOs. This workshop delved into the roles of SAIs and CSOs within the PFM cycle, explored international best practices, and identified critical areas for collaboration to foster better governance and transparency.

These sessions were instrumental in aligning the objectives of all stakeholders and setting a clear path forward for the successful implementation of the CADRE Project, and the discussion led to the identification of critical activities and strategies essential for the project going forward.

This event marked a significant step in building stronger partnerships for better governance in Zambia, especially with stakeholders on the ground.

 

Cadre 3Cadre 3Cadre 2

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CADRE GFP – Strengthening Collaboration, Action, and Dialogue with Supreme Audit Institutions and Civil Society OrganisationsSustainable Audit Practices

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IndependenceSustainable Performance Audit Practices

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News

IDI’s Strengthening Legal Units within SAIs (LEG SAI) Initiative hosts its first regional workshop

20/08/2024

The IDI Strengthening Legal Units within SAIs (LEG SAI) initiative examines the role of legal support within SAIs and how it can contribute to enhanced SAI independence. The initiative hosted a workshop with a group of legal advisors from the AFROSAI-E region to share experiences and best practices in their profession, including the production of a resource kit to enhance support for SAI Independence.

In advance of the workshop, IDI commissioned research to better understand the function and role for legal advisors to SAIs. The research findings indicated that the majority of SAIs in the AFROSAI-E region have internal legal staff that are instrumental in promoting organisational, functional, and financial independence of SAIs. Their main functions include managing staff-related matters, overseeing contracts and procurement, advising on governance arrangements, monitoring SAI legislation, interpreting public financial management laws during audits, handling litigation matters, and engaging with external stakeholders.

Discussion highlights from the workshop include:

  • Optimal conditions for high-performing legal support within SAIs, including organisational set-up, strategic design, and relationships with auditors and external stakeholders.
  • Potential IDI support for legal advisors as they set out to develop guidance, share expertise, and build knowledge around their positions.
  • Case studies presented to the group highlighted, despite different legal and institutional environments, the importance of knowledge sharing at the regional level and beyond.

Workshop participants also dedicated a specific discussion to the Model Public Audit Act, which was developed by the AFROSAI-E Secretariat.

Meeting in SA 1 Legal workshop picture 2 Meeting in SA

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Global Project on SAI Independence

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News

PESA Continuing Professional Development (CPD) Launch Events

19/08/2024

Continuing Professional Development (CPD) policy for IDI Certified SAI Compliance, Financial, and Performance Auditors

Join us for the PESA Continuing Professional Development (CPD) Launch Events!

The IDI is excited to celebrate the remarkable achievements of our 373 PESA Graduates, including those joining the community in August 2024. As part of our commitment to fostering continued professional growth, we are introducing the Continuing Professional Development Portfolio for Certified SAI Auditors.  

We invite you to be part of our PESA Open House virtual interactions on 20 and 22 August 2024 to learn more about this innovative opportunity. This is a chance to celebrate our new graduates and explore PESA CPD policy that will enhance their professional journey. 

Open House Sessions (Dates and Times):  

What can you expect during the open house session?

During these sessions, participants will gain insights into the advantages of completing the CPD Portfolio, which is an essential component for any SAI Auditor aiming to stay at the forefront of the field. 

Upcoming In-Person CPD Opportunities 

In response to feedback from our PESA SAI Auditors and Graduates, IDI is thrilled to announce in-person CPD opportunities in Pretoria, South Africa, from October 16-18, 2024. This pilot program aims to create valuable in-person peer interactions, focusing on deeper discussions of key concepts and issues in SAI auditing. 

What Will PESA Graduates Gain? 

Attending the PESA CPD activities will offer: 

  • Earn CPD Hours:  Fulfill your annual CPD requirements to maintain your SAI Auditor certification. 
  • Expert Speakers: Learn from leading professionals in SAI auditing. 
  • Networking Opportunities: Connect and engage with your peers to share experiences and insights. 
  • Practical Knowledge: Enhance your expertise with the latest tools, techniques, and updates in auditing standards. 

Limited Seats Available! 

Please note that this exclusive in-person event is limited to 50 seats. Applications will be processed based on the order they are received, with a limit of 5 participants per SAI. Should circumstances permit, we may adjust this limit to accommodate more participants. 

Best of all, IDI is pleased to offer this in-person interaction and CPD free of charge. However, SAIs will be responsible for travel and accommodation costs for their selected participants. 

Join Us! 

Don’t miss this opportunity to further your professional development and celebrate your peers. We encourage you to attend our Open Houses on 20 and 22 August 2024 to learn more about the PESA CPD and its exciting opportunities for all PESA Graduates. 

We look forward to seeing you there! 

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PESA – A Professional Qualification for SAI Auditors

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SAI SDG Auditor: Helping SAIs in demonstrating value through competent SDG auditors and sustainable SDG audit practices

13/08/2024

IDI convened a SAI SDG Auditor design meeting, hosted by UN DESA at its premises in New York, from 15 to 19 July 2024. 

IDI convened a meeting of SAI stakeholders, INTOSAI representatives from the Performance Audit Subcommittee, the Working Group on Environment Auditing, and the General Secretariat, and representatives from the International Budget Partnership (IBP), the University of Oxford, and the United Nations Department of Economic and Social Affairs (UN DESA) to a design and brainstorming session for our new initiative ‘SAI SDG Auditor’. Held in the same week as the INTOSAI Side Event at the HLPF 2024, this meeting was hosted by UN DESA at its premises in New York from 15 to 19 July 2024.

SAI SDG Auditor Meeting July 2024

Working together as a team, we articulated the initiative’s purpose, developed a competency framework for SAI SDG Audit Leaders and auditors, and worked on the syllabus for the education streams.

This initiative will build on the work SAIs have done on auditing of preparedness of implementation of SDGs, and the SDG audits that piloted the previous version of the IDI’s SDG Audit Model (ISAM): “Strong and Resilient Health Systems” (linked to SDG 3.d), “Sustainable Public Procurement Using Data Analytics” (linked to SDG 12.7), and “Audit of Elimination of Intimate Partner Violence Against Women” (linked to SDG 5.2). ISAM 2024 will be a good foundation for our work on SAI SDG Auditors. For more details on ISAM 2024, please see: https://www.idi.no/work-streams/relevant-sais/auditing-sdgs/audit-sdgs-implementation/isam

Watch this space for more updates on SAI SDG Auditor Initiative!

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Auditing the SDGs

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SAI Innovations Framing webinar – Innovating for Climate Action

08/08/2024

Join us at the upcoming SAI Innovation Framing Webinar, “Innovating for Climate Action,” on 20 or 21 August 2024. This event is part of IDI’s SAI Innovations Initiative, which focuses on fostering innovation, experimenting and continuous professional development at both personal and organisational levels. Our webinars aim to bring together SAI leadership, SAI audit professionals, innovators from across the INTOSAI Community, and multiple stakeholders.

This year’s theme, “Innovating for Climate Action, ” will delve into innovations in addressing climate change, focusing on government actions and the role of Supreme Audit Institutions (SAIs).

To accommodate various time zones, the SAI Innovation Framing Webinar will be held on two separate days:

After registering, you will receive a confirmation email containing information about joining the webinar.

Meet the speakers updated

 

Speaker Bios: 

Joe Thompson is an Assistant Director in the U.S. Government Accountability Office’s (GAO) Natural Resources and Environment team. He coordinates GAO’s climate change work and has been at GAO for over twenty years. Joe has a BS in environmental policy from the University of Michigan-Ann Arbor and a Master of Public Affairs from the University of Wisconsin-Madison. Most of Joe’s free time is spent playing with his 4½-year-old daughter, Audra, and volunteering for local government.

Zoe Need is a Senior Analyst in GAO’s Natural Resources and Environment team out of Chicago, Illinois. She has worked at GAO for five years and has worked in GAO’s climate change portfolio for the past three years. Zoe has a BS in environmental management, a minor in studio art, and a Master of Public Affairs from Indiana University-Bloomington.

Adriane Kline is an Analyst in GAO’s Natural Resources and Environment team. She currently works in GAO’s climate change portfolio and has been with GAO for just over two years. Adriane has a BA in psychology, a Master of Public Health, and a Master of Science in environmental policy from the University of Michigan-Ann Arbor. Adriane spends most of her free time in the mountains – skiing, hiking, running, and camping.

Sergio Pérez Correa is a Lawyer with a Master’s degree in Environmental Law and Risks from the Faculty of Law at the University of Strasbourg, France, with over 15 years of experience in environmental issues, natural resources, and auditing. His career includes prominent roles in the public sector, such as leading audit teams for the United Nations Board of Auditors at the Office of the Comptroller General, serving as legal advisor in the Environmental Unit of the same institution, and acting as a rapporteur at the Environmental Tribunal of Santiago. Additionally, Sergio has worked in consultancy both in Chile and abroad, providing advice on afforestation and reforestation projects related to climate change, advising on mining and energy projects, handling environmental impact studies and statements, and managing strategic permits. His experience also includes academic activities in teaching at undergraduate and master’s levels and conducting research on environmental topics.

Dr. Carlos A. Nobre is an Earth Scientist from Brazil, currently associated with the University of Sao Paulo. He is also the co-chair of the Science Panel for the Amazon-SPA (www.theamazonwewant.org). He obtained his PhD in Meteorology at MIT (January 1983). Nobre’s work mostly focus on the Amazon and its impact on the Earth System. He chaired the Large-Scale Biosphere-Atmosphere Experiment in Amazonia (LBA). He is a foreign member of the US National Academy of Sciences and the Royal Society, and member of the Brazilian Academy of Sciences and the World Academy of Sciences. He was awarded several prizes including the Volvo Environmental Prize, the AAAS Science Diplomacy Award and AAAS Fellow Award. He also developed the Amazonia 4.0 initiative (www.amazonia4.org), an innovative project to demonstrate the feasibility of a new socio-bioeconomy of standing forests and flowing rivers in the Amazon.

Mohamed Ibrahim Jaleel is a Manager at the SAI of Maldives. After having completed bachelor’s degree in the field of Environmental Management, Mohamed has served in the governance of environmental sector of Maldives. During this time, he has contributed significantly to the development of policy, legal structure, strategic planning, project formulation, project implementation and utility management. He has also acquired a master’s degree in social research studies and contributed to multiple technical publications of the water sector. After serving in governance, he joined the Auditor General’s Office, which is the Supreme Audit Institution of the Republic of Maldives. He is currently leading the environmental auditing team of the SAI Maldives. During this time, he has and continues to provide support for different initiatives of the INTOSAI working group on environmental auditing.

Dr. Vivi Niemenmaa is the Secretary General of the INTOSAI Working Group on Environmental Auditing at the National Audit Office of Finland. Vivi is an expert in sustainable development and environmental governance. She has strong experience in auditing environmental and climate policies both in Finland and in the EU. She is also an acknowledged trainer and has initiated novel collaboration between the University of Helsinki and the National Audit Office. She has developed approaches to policy coherence in the context of the SDGs and long-term orientation in auditing. Vivi is interested in nexus areas, such as just transition and planetary health, where various policy areas intersect. Vivi holds a PhD in Geography and has completed Executive Master’s in International Relations.

Dr. Orville Grey is the Head of Secretariat for the National Adaptation Plan (NAP) Global Network, which is hosted by the International Institute for Sustainable Development (IISD). His work focuses on accelerating adaptation planning and action in the Global South through the provision of technical support, facilitating South–South peer learning and exchanges, and mobilizing knowledge on the formulation and implementation of NAPs. He has 20+ years of experience in climate change adaptation and financing, and environmental planning, science, and policy in government, academia and with international organisations.

Peter Welch is a Senior Advisor at the OECD, dealing with Public Financial Management issues, including the role of SAIs. His career has included spells in the National Audit Office of the UK, in the SAI of Bolivia, and at the European Court of Auditors. His time with the UK National Audit Office included a period work on the audit of UN bodies and agencies in Rome, Italy. In more than a decade as an Audit Director at the European Court of Auditors he coordinated work on the Annual Report (incorporating the financial audit of the EU accounts, and managing the legality and regularity audit of EU payments). He went on to lead work on sustainability audit at the ECA, He joined the OECD in 2022.

Jerry V. DeMarco has served as Commissioner of the Environment and Sustainable Development since 2021. A lifelong interest in nature and more than 30 years working in the environmental field have positioned Jerry as a leading Canadian expert in environmental policy and law. Before joining the Office of the Auditor General of Canada, Jerry served as Commissioner of the Environment and Assistant Auditor General at the Office of the Auditor General of Ontario. In addition to a bachelor’s degree from the University of Windsor, he has a law degree from the University of Toronto and master’s degrees in environmental studies (York University), management (McGill University), and science (University of Toronto). He also holds a diploma in French studies from the Université de Savoie and certificates in adjudication and alternative dispute resolution. He is a member of the Law Society of Ontario, a Registered Professional Planner and a member of the Canadian Institute of Planners.

We look forward to welcoming you to the webinar! 

 

 

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SAI Innovations

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Scaled up Austrian funding for independent, credible and sustainable Supreme Audit Institutions

31/07/2024

The Austrian Development Agency (ADA) and the INTOSAI Development Initiative (IDI) signed a six-year agreement over 2.1 million euros to support SAIs in developing countries.

With this agreement, ADA and IDI reconfirm their long-term relationship. The operational unit of Austrian Development Cooperation will allocate 2.1 million euros until the end of 2029, aiming to continuously strengthen public external audits by SAIs.

“Supreme Audit Institutions are a cornerstone of each country’s government. They promote transparency and accountability, good governance, improved service delivery and they fight corruption. In this sense, they increase equality and drive sustainable development forward. Our renewed funding supports IDI’s Strategic Plan 2024-2029, building on previous achievements and responding to challenges faced by SAIs in developing countries. We are proud to raise our partnership with IDI, which formally started in 2010, to the next level”, emphasises ADA’s Managing Director, Friedrich Stift.

IDI’s support to SAIs’ internal governance and audit work aligns with a number of priorities of Austrian Development Cooperation, such as strengthening transparency and accountability, as well as promoting gender equality and inclusion.

“ADA has been a strong and important partner for us over the years. We are proud to have ADA’s continuous trust, which helps us to provide predictable and long-term support for SAIs. In a time of multiple crises, independent, credible and sustainable SAIs are more important than ever”, emphasises Einar Gørrissen, Director General of IDI.

IDI and ADA will continue their long-term partnership that started formally in 2010. ADA’s contribution will help to sustainably enhance SAI performance and capacities in developing countries around the world, including the focal countries of the Austrian Development Cooperation.

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Putting accountability at the forefront: EU contributes to independent, professional and relevant public external audits

31/07/2024

The European Commission and the INTOSAI Development Initiative (IDI) signed a new EU Action Grant in support of independent, professional and relevant Supreme Audit Institutions (SAI). The aim is to improve public services, enable environments of investments and strengthen public trust, good governance and transparency in developing countries around the world. Over the next 3.5 years, this action will contribute to more accountability, better societies, and improved lives.

As we navigate towards 2030 and strive towards implementing the 2030 Agenda and Sustainable Development Goals (SDGs), the importance of accountability and effective public oversight, in particular for sustainable development is clear. Through their audit work, SAIs are important players in each country’s accountability system. Their work contributes to stronger economic governance, enhanced investments and inclusive societies. There is thus a natural link to the Global Gateway, the European strategy for enhancing investment and to the Agenda 2030.

The EU-funded Action Grant builds on a previous Action Grant and complements focussed EU support for challenged SAIs. It will help SAIs in more than 140 developing countries to strengthen their capacity to act independently and professionally and to deliver high-quality and high-impact audit work. Ultimately, this will contribute to more accountability and benefit the citizens of developing countries.

Einar Gørrissen, Director General of IDI, is grateful for the renewed EU funding:

“The European Union has become one of our strongest partners for more accountability and effective public oversight over recent years. We need this kind of engagement to drive forward our vision of SAIs contributing to better societies and improved lives”.

This 3.5-year EU funding of over 3 million euros is part of the thematic programme of the Neighbourhood, Development and International Cooperation Instrument and strongly links with the EU Global Gateway. It is based on IDI’s Strategic Plan 2024-2029.

 

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Auditing for Effective, Accountable and Inclusive Institutions for Implementing Sustainable Development Goals: Key Highlights of the INTOSAI Side event at the High-Level Political Forum

30/07/2024

On July 15, 2024, INTOSAI bodies and stakeholders convened at the INTOSAI Side Event at the High-Level Political Forum on Sustainable Development (HLPF) 2024. The event, titled “Auditing for Effective, Accountable, and Inclusive Public Institutions for Implementing Sustainable Development Goals,” was co-organized by the INTOSAI General Secretariat, the INTOSAI Development Initiative (IDI), the INTOSAI Working Group on Environmental Auditing (WGEA), SAI Brazil, and the Permanent Mission of Brazil to the United Nations (UN), in collaboration with the UN Department of Economic and Social Affairs (UN DESA). The Consulate General of Brazil in New York hosted the event.

Below are the key highlights of the event, including links to the recordings of each segment.

Opening Remarks

The opening remarks were delivered by Ambassador Sergio França Danese, Permanent Representative of Brazil to the United Nations in New York; Minister Walton Alencar Rodrigues, of the Federal Court of Accounts of Brazil, representing the INTOSAI Chair; and Dr. Ronald Roedl, Director General of the Austrian Court of Audit, representing the INTOSAI Secretary General. They emphasized the pivotal role of Supreme Audit Institutions (SAIs) in fostering effective, accountable, and inclusive public institutions crucial for the implementations of the Sustainable Development Goals (SDGs).

It is more than evident that the work of Supreme Audit Institutions directly and indirectly contributes to the SDGs, being, however, particularly key to many targets of SDG 16.

Ambassador Sergio França Danese

 

Through independent audits, we significantly contribute to identifying gaps, promoting the improvement, and ensuring that sustainable development efforts are conducted effectively and efficiently.

Minister Walton Alencar Rodrigues (SAI Brazil)

The impact of SDG audits is a key factor in ensuring the full implementation of the SDGs.

Dr. Ronald Roedl (SAI Austria)

 

Launch of ISAM 2024 and a Fireside Chat

IDI launched an updated version of IDI’s SDGs Audit Model (ISAM) during the event. Speaking at a fireside conversation on this occasion, Ms. Archana Shirsat, Deputy Director General at IDI, and Ms. Aránzazu Guillán Montero, Senior Governance and Public Administration Officer of UN DESA, shared reflections on the journey of SAIs in auditing SDGs right since 2016, when the 2030 Agenda for Sustainable Development came into effect. This journey includes the audits of preparedness for implementation of the SDGs, IDI’s cooperative audits of SDG implementation that piloted the previous version of ISAM, and multi-stakeholder engagement at the global and national levels. As noted by Archana, SAIs benefited from this, as “they started looking at new methodologies, new guidance, look at the national outcome, look across the government”. These methodologies and tools were not only useful for SAIs, “but also for many other stakeholders who have an interest and are committed also to evaluate and to assess the implementation of the SDGs,” complemented Aránzazu.

If SAIs and SDG audits are to have audit impact, they can’t do it alone. So it’s really a shared responsibility. We depend on the entire ecosystem, and we really count on you working together with us as a SAI community who make this happen.

Archana Shirsat (IDI)


All this work really has contributed not only to have Supreme Audit Institutions in a better position to assess the performance of programs and policies to implement the SDGs, but also has strengthened the follow up and review of the SDGs at the national level, providing inputs not only for SAIs, but also other stakeholders like parliaments and civil society.

Aránzazu Guillán Montero (UN DESA)

 

SAI leaders and key stakeholders discuss auditing climate action, eradicating poverty and collaboration

Following the announcement of IDI’s new ISAM model, international experts convened for a panel discussion, divided into three segments.

In the first segment, related to Auditing Climate Action in Small Island Developing States (SIDS), Mrs. Pamela Monroe Ellis, Auditor General of SAI Jamaica and Secretary-General of the Caribbean Association of Supreme Audit Institutions (CAROSAI), discussed the challenges faced by Jamaica and other SIDS, related both to climate change effects, such as hurricanes, sea level rise and coastal erosion. Additionally, she mentioned challenges like a lack of institutional resources and technical expertise, and data being dispersed across different ministries. Mr. Alfredo Gomez, Director of the Natural Resources and Environment team at the US Government Accountability Office (SAI USA), highlighted some of the global projects under INTOSAI WGEA, like the ClimateScanner and the Global Cooperative Audit on Climate Change Adaptation Actions (CCAA), which bring SAIs and stakeholders together to address governmental efforts to combat climate change. He also mentioned the integration of indigenous knowledge into climate change audits as debated in the 2024 WGEA Assembly.

Pamela The countries that contribute less to the climate change are affected most […] As islands, we are somewhat isolated, but because we have the least resources to fight back. Least resources financially, least resources technically. So we’re exposed.

Mrs. Pamela Monroe Ellis (SAI Jamaica)

Alfredo
Indigenous knowledge can be a good source of information for auditors, for example, in understanding sustainable use of resources and taking into account intergenerational perspectives. So there is a role for SAIs to play in this area.

Mr. Alfredo Gomez (SAI USA)

 

Pamela and Alfredo

 

The second segment of the panel was dedicated to poverty elimination (SDG 1). Dr. Rebecca Vassallo, Liaison Officer for International Affairs at SAI Malta, discussed how SAIs can strengthen public institutions through performance audits by addressing institutional shortcomings related to funding, data, and coordination mechanisms. She cited SAI Malta’s audit, which identified issues like siloed mentalities, resource competition, and fragmentation in services provision, leading to inefficiencies and confusion among service users. Dr. Sabina Alkire, Professor at the University of Oxford, presented the research on multidimensional poverty conducted by the Oxford Poverty and Human Development Initiative (OPHI). She explained how Multidimensional Poverty Indexes (MPIs) measure poverty across various dimensions of deprivation and inform decisions related to budgeting, targeting, and policy coordination.

Rebecca SAIs can help strengthen public institutions through performance audits of SDG implementation, [which] can highlight institutional shortcomings and recommend ways of mitigating and addressing such shortcomings.

Dr. Rebecca Vassallo (SAI Malta)

Sabina Multidimensional poverty means that you identify a set of indicators that are relevant in each country, and then one by one, you audit who has a deprivation in each household. […] Within the countries, the MPI [Multidimensional Poverty Index] is used for budgeting, to target populations where there are not universal social services, either by geography or at the household level. It’s also used for policy coordination between different sectors, led by the President or head of State, and between levels of government.  

Dr. Sabina Alkire (The University of Oxford)

 

In the third segment, related to SAIs and stakeholder collaboration for core processes of SDG implementation, Mr. Bahtiar Arif, Secretary General of SAI Indonesia, discussed the challenges in aligning the government’s midterm development plan with the annual budget and ensuring policy coherence. He outlined SAI Indonesia’s focus on integrating national and subnational plans and collaborating with stakeholders over the next six years of the 2030 Agenda. Ms. Petra Bayr, a Member of the Austrian National Council, highlighted how SAI Austria assists Parliament in holding the government accountable by providing valuable information and recommendations. She also suggested improving the use of audit reports by Parliament. Ms. Claire Schouten, Senior Program Officer at the International Budget Partnership (IBP), introduced the handbook “Strengthening Budget Credibility through External Audits,” developed by IBP in collaboration with several SAIs and UN DESA, aiming to provide guidance for auditors on assessing governments’ abilities to meet their revenue expenditure targets. She also stressed the invaluable inputs that civil society can provide to SAIs throughout the audit process, such as in the planning and follow-up process.

Bahtiar We will focus on the government plan to achieving SDGs, for example by integrating national plan and subnational plans as well as following up the recommendation of our audit on SDG implementation, especially under poverty and social integration, health system, as well as the green economy.

Mr. Bahtiar Arif (SAI Indonesia)

Petra It is key for us to get information from the SAI to really know whether the government is doing a good job because they are following up with that.

Ms. Petra Bayr (Austrian National Council)

Claire How can we bring strategic processes to SAIs, strengthen strategic communication, really thinking about audit impact, not just in terms of savings, but ultimately in terms of impact for the most vulnerable communities and how we can serve them.

Ms. Claire Schouten (IBP)

 

Photos Attribution

Source: INTOSAI Journal of Government Auditing

Initiative

Auditing the SDGs

Topics

Audit Practices

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