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
Venue: Oslo, Norway
Language: English
The webinar will introduce the updated SAI Performance Measurement Framework endorsed at INCOSAI, highlight what’s new in the 2025 edition. Participation is free, and all are welcome.
All sessions will be held in English, with live interpretation available in five languages: French, Spanish, Arabic, Russian, and Portuguese.
Date: Thursday, December 4
Time: Two sessions: 08:00 and 15:00 CET

24-28 November, 2025, Kinshasa, Congo DRC
Language: French
The SAI Performance Measurement Framework (SAI PMF) is an international framework for the assessment of an SAI’s performance against the INTOSAI Framework of Professional Pronouncements (IFPP) and other established international good practices. The SAI PMF was adopted by INTOSAI in 2016 as a comprehensive, evidence-based assessment tool that examines holistically both the audit and non-audit functions of the SAI in relation to its legal foundation and environment and can be applied in all types of SAIs.
The INTOSAI Capacity Building Committee (CBC) and the INTOSAI Development Initiative (IDI) are happy to present the revised SAI PMF. Your input is important to us since it will help us fine-tune further. We are kindly asking you to provide your comments by 28 April.
This note includes a high-level description of the revisions. Furthermore, it includes information about the background for the revision, the way forward and instructions for how to provide your comments.
The excel file only includes the indicators and dimensions that have been subject to change. If you want to look at earlier SAI PMF versions to have an appreciation of the full framework, please click here: Resources
In the spreadsheet, you will find the revised and enhanced criteria with explanatory notes (see columns “C” and “D”). In the Spanish, French and Arabic version of the excel the corresponding columns are D, E and F. Please note there are separate sheets for each of the different dimensions starting with “SAI-1 (i)” and ending at “SAI-25(ii)”.
Excel: Kindly include your comments in the exposure draft referred to above “SAI PMF revised – exposure draft”. Please use the comments column provided on the right-hand side of the spreadsheet and be very specific in terms of which indicator, dimension and criteria your comments refer to. Otherwise, it may be challenging for us to understand your input.
Please send your comments to IDI on e-mail: SAIPMF@idi.no
28 April
The SAI PMF Team is currently providing the following training on SAI PMF:
Training is arranged and offered on demand and in coordination with the INTOSAI Regional Bodies.
The planned training for 2020 is designed to cater for the following:
i. SAIs participating in the Strategy, Performance Measurement and Reporting (SPMR) Initiative
ii. SAIs undertaking a performance assessment as part of a regional facilitated programme
iii. SAIs not participating in (i) or (ii) above, the donor community and other interest groups and individuals.