Last week, legal experts and Supreme Audit Institution (SAI) representatives gathered in Malta for the third Legal Experts’ Meeting under the INTOSAI Development Initiative (IDI) LEG SAI programme. Hosted by the National Audit Office of Malta (NAO), the workshop was a key step in advancing legal capacity within SAIs and reinforcing their independence.

Bringing together legal professionals from the SAIs of Czechia, Lesotho, Malta, Poland, and South Africa, the event focused on addressing key legal risks, best practices, and strategies to strengthen SAIs’ legal frameworks. The discussions highlighted the importance of legal expertise in safeguarding SAI independence, ensuring their ability to conduct audits without external interference and hold governments to account.

Key Outcomes from the Workshop

A major milestone from this meeting was the agreement on the structure and content of a Maturity Model. This tool will allow SAIs to assess their capacity to independently handle legal issues—both in conducting audits and in managing their operations. A more mature SAI will be better equipped to anticipate and respond to independence challenges, ensuring robust and legally sound decision-making that enhances institutional performance.

The group also agreed to develop a repository of good practices, which will serve as a key tool for knowledge-sharing among SAIs' legal advisers, regardless of their specific national contexts. This resource will help legal professionals exchange experiences and strengthen legal functions that support SAI independence and accountability.

Building on the Momentum

A dedicated session for NAO officials provided an opportunity for local and international experts to exchange insights on legal risks, independence principles, and ongoing global challenges affecting SAIs. IDI’s Luis Alonso Robas led an engaging discussion on the evolving legal landscape for SAIs, offering practical strategies to address threats to independence.

Beyond the formal discussions, the event fostered stronger professional networks, with participants engaging in informal exchanges while experiencing Malta’s rich history and hospitality.

IDI extends its gratitude to the National Audit Office Malta for hosting this important event and to all the participating SAIs and experts for their contributions. By continuing to strengthen legal frameworks and share best practices, we reinforce the foundations of independent, accountable, and effective Supreme Audit Institutions worldwide.

From 3–7 March 2025, a delegation from the Supreme Audit Institutions (SAIs) of Kazakhstan, Kyrgyz Republic, and Uzbekistan, along with representatives from the World Bank, visited Oslo for an intensive and enriching workshop and knowledge exchange. Hosted by the INTOSAI Development Initiative (IDI), the visit facilitated meaningful discussions on audit quality management, strategic planning, and parliamentary engagement, with key contributions from the Norwegian National Audit Office (NAO) and the Norwegian Parliament’s Public Accounts Committee. 

A Mission for Strengthened Accountability 

The visit was part of the World Bank-funded Central Asia Supreme Audit Institutions (CASAI) project, which aims to enhance the performance and accountability of public institutions by strengthening SAIs' capacities. As part of this initiative, the Oslo visit provided a crucial opportunity to deepen cooperation, exchange best practices, and identify pathways for future collaboration between IDI, the World Bank, and SAIs in Central Asia. 

Insights from IDI: Global Initiatives and Audit Quality Management 

The delegation’s engagement began at IDI’s Oslo offices, where they gained an in-depth understanding of IDI’s mandate, met with IDI staff and became familiar with its various global initiatives supporting SAIs worldwide. Discussions highlighted how Central Asian SAIs could leverage IDI’s global support mechanisms, such as PESA (Professional Education for SAI Auditors) to enhance their audit capabilities, and SIRAM (SAI Rapid Advocacy Mechanism) to respond to threats to their independence. 

A key highlight was the Quality Management Seminar, where IDI experts provided a high-level overview of audit quality management, aligned with the new ISSAI-140 standard. The session emphasised the importance of embedding quality into the audit process to ensure credibility, efficiency, and value-added oversight. 

Engaging with the Norwegian Parliament: Strengthening Legislative Oversight 

On the second day, the delegation visited the Norwegian Parliament (Stortinget) to explore how parliamentary oversight mechanisms function in Norway. They met with parliamentarians and leading members of the Committee for Scrutiny and Constitutional Affairs, who shared insights on how the Norwegian Parliament ensures accountability through its collaboration with the NAO and its review of audit reports. 

This session sparked thought-provoking discussions, with delegates reflecting on how their respective SAIs could strengthen their engagement with their national parliaments to enhance accountability. 

Learning from NAO Norway: Strategic Management and Stakeholder Engagement 

Later, at the NAO office, delegates were welcomed by senior officials who provided an overview of NAO’s legal framework, responsibilities, and engagement with key stakeholders, including the government and the public. They discussed NAO’s strategic planning approach, performance measurement systems, and the role of the Auditor General in ensuring transparency and accountability. 

This visit was particularly impactful for the Central Asian SAIs, who were keen to explore ways to refine their strategic management processes and stakeholder engagement frameworks. The session underscored the importance of maintaining independence while actively engaging with government institutions and civil society to drive meaningful reforms. 

Charting a Path Forward: Strategic Planning for SAIs 

The final day featured a Strategic Management Seminar led by IDI experts. The session covered essential aspects of strategic and operational planning, including identifying strategic issues, developing results frameworks, and implementing performance monitoring systems. 

Discussions highlighted the role of strategic planning in adapting to emerging challenges and ensuring that SAIs remain agile, effective, and relevant in their oversight roles. 

A Commitment to Continued Collaboration 

As the delegation prepared to depart, it was evident that the visit had fostered a stronger foundation for collaboration between IDI, the World Bank, and the Central Asian SAIs. The participants left with a deeper understanding of best practices in audit quality management, parliamentary engagement, and strategic planning, as well as a renewed commitment to strengthening their institutions. 

This visit marks an important milestone in strengthening accountability in Central Asia. By fostering partnerships, promoting peer learning, and sharing best practices, IDI and its partners continue to play a vital role in advancing the capabilities of SAIs worldwide. The discussions and connections formed in Oslo will serve as a catalyst for ongoing collaboration with the World Bank and other global accountability actors, ensuring that SAIs in Kazakhstan, Kyrgyz Republic, and Uzbekistan are well-equipped to enhance public sector accountability and transparency in their respective countries. 

Gender equality benefits all societies, not only women and girls. At a global level, the 2030 Sustainable Development Goals (SDGs) will only be achievable if we ramp up support for gender equality. 

IDI and OECD recently hosted a high-level meeting and planning session in Paris to advance the Global Project on SAI Independence. The event, held from 27-29 January, 2025 brought together key stakeholders, including INTOSAI leadership, international organisations, and Supreme Audit Institutions (SAIs), to discuss the evolving challenges to SAI independence and the critical role of collaboration in safeguarding public accountability.

A Collective Effort to Strengthen SAI Independence

The high-level meeting underscored the urgency of protecting SAIs from undue influence, emphasising that independence is not just a legal matter but a dynamic process influenced by political, institutional, and societal factors. Representatives from INTOSAI, OECD, the World Bank, and key national audit institutions highlighted the need for a more comprehensive approach that considers both formal and informal influences on SAI independence.

Gene Dodaro, Comptroller General of the United States, reinforced that defending SAI independence requires more than legal frameworks—it is a relationship-driven effort that depends on strong alliances at both the country and global levels. Similarly, Karl Eirik Schjøtt-Pedersen, Auditor General of Norway and Chair of the IDI Governing Board, highlighted data from IDI and the World Bank showing that SAIs worldwide face increasing threats to their ability to operate independently. In addition, Dr. Hussam Alangari, Chair of the Policy, Finance and Administration Committee, as well as President of the General Court of Audit of Saudi Arabia, highlighted that the importance of SAI independence has been globally recognised since the Lima Declaration over 40 years ago, and remains an ongoing process that SAIs continue to strive for. 

The Global Project, a joint initiative between IDI and OECD, aims to address these challenges by identifying the informal factors that shape SAI independence, such as political dynamics, organisational culture, and stakeholder interactions. By leveraging research and strategic advocacy, the project seeks to provide actionable recommendations for strengthening SAI independence beyond legal provisions.

Looking Ahead: Country Visits and Next Steps

Following the discussions, the project will now enter its next phase: conducting in-depth country visits to identify good practices and assess the real-world challenges SAIs face. These visits will gather critical insights on how SAIs navigate informal pressures and the mechanisms that help sustain their independence. Representatives from Jamaica, Liberia, Jordan, Morocco, and Spain have committed to participating in this effort, alongside key international partners such as the INTOSAI General Secretariat, the Saudi Arabian General Court of Audit (GAC), the US Government Accountability Office (GAO), the Swiss State Secretariat for Economic Affairs (SECO), and the World Bank.

An IDI-OECD report summarising the findings will be developed, offering a set of recommendations based on international best practices. This report will serve as a valuable resource for SAIs and their allies, helping to shape future advocacy efforts and policy decisions to protect audit institutions from political and institutional pressures.

Strengthening Partnerships for Greater Impact

Beyond shaping the content of the Global Project, the meeting in Paris reinforced the importance of global partnerships in advancing SAI independence. A notable highlight was a meeting between US Comptroller General Gene Dodaro and the OECD Secretary-General Mathias Cormann, further strengthening collaboration between key international actors.

The Global Project is not just about research—it is about fostering a movement that mobilises governments, oversight bodies, and civil society to champion SAI independence as a pillar of good governance. Through continued dialogue, data-driven advocacy, and strategic alliances, the project aims to ensure that SAIs worldwide can fulfil their crucial role in holding power to account.

As the project progresses, IDI and OECD will continue engaging with stakeholders to drive meaningful change. Stay tuned for updates as we move forward in this collective effort to enhance public sector accountability and governance.

During February, the SAIs participating in the IDI-ADB Sustainable Performance Audit (PA) Practices in Asia and the Pacific Initiative focused on enhancing the competency development of performance auditors.

On 6 Feburary 2025, at the Open Government Partnership (OGP) Asia-Pacific Regional Meeting, IDI hosted a dynamic panel discussion exploring a critical question: What does it take to fight corruption and build stronger integrity systems? The consensus was clear—no single actor can do it alone. It takes a network. Learn more about the key takeaways and learnings from the invited thoughtleaders present at the event below.

Collaboration as a Driving Force

Ms. Malou Mangahas from the Right to Know, Right Now! Coalition (R2KRN) emphasised the power of bringing together diverse stakeholders. Governments, civil society organisations (CSOs), businesses, academia, youth groups, and even critics and skeptics all have a role to play. The strength of integrity systems comes not just from individual institutions, but from how well they collaborate in pursuit of common goals—transparency, accountability, and meaningful citizen participation.

The coalition’s work demonstrates the importance of shared power. By building inclusive networks, groups like R2KRN have been able to advocate for access to information laws, improve transparency in public procurement and strengthen election integrity. However, as Ms. Mangahas highlighted, trust is key. Genuine efforts to collaborate must be based on openness, mutual respect, and a commitment to truth.

Lessons from Sri Lanka’s Economic Crisis

Sri Lanka’s recent economic collapse exposed not just financial mismanagement but also serious governance failures. As Ms. Sankhitha Gunaratne of Verité Research pointed out, this was the first time the International Monetary Fund (IMF) acknowledged governance as a root cause of a crisis in Asia. Local CSOs seized this moment to push for reforms, providing critical insights on state capture and demanding accountability in the IMF negotiations.

Despite initial resistance, sustained pressure from a coalition of six CSOs ensured that governance reforms became part of the conversation. They conducted independent assessments and shared research to hold decision-makers accountable. Their experience underscores a crucial point: civil society is most effective when it has credibility, strong evidence, and strategic alliances.

Citizen Engagement in Oversight and Auditing: Global Examples

Atty. Rahabansa Dagalangit from the Commission on Audit of the Republic of the Philippines (COA) highlighted the role of citizen engagement in government oversight. The Philippines has institutionalised citizen participatory audits, allowing CSOs and the public to be involved in auditing government programs. COA also invests in digital platforms to enhance efficiency and transparency in its audit processes.

Yet challenges remain, including ensuring that anti-corruption institutions remain independent and resilient to political influence. Speakers agreed that sustained engagement—rather than one-time consultations—is essential for real impact.

In Armenia, the Armenian Lawyers Association (ALA) has taken a proactive approach to integrity-building. By forming an anti-corruption coalition with over 60 CSOs, they have successfully pushed for legal reforms, including whistleblower protections and beneficial ownership transparency. Their evidence-based policy advocacy, supported by strong research and legal expertise, has made them a credible voice in governance reform.

Their work also highlights the role of academia in supporting anti-corruption efforts. Researchers and scholars can provide the in-depth analysis and data-driven insights that strengthen CSO advocacy. By bridging the gap between policy and practice, academia plays a vital role in ensuring reforms are not only well-designed but also effectively implemented.

Key Takeaways: Building a Stronger Integrity Network

The panel discussion reinforced that the fight against corruption and the strengthening of integrity systems require collective action. Some key takeaways include:

• Networks matter: No single organisation or institution can drive reform alone. Partnerships across sectors create greater impact.

• Trust is fundamental: Effective collaboration depends on openness, credibility, and accountability on all sides.

• Action is necessary: Research, advocacy, and public participation must translate into concrete reforms.

• Sustained engagement is critical: One-time consultations are not enough; continuous dialogue and pressure are needed to achieve lasting change.

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As OGP and its partners continue working to advance transparency and accountability, this discussion served as a powerful reminder: integrity is a collective effort. Strengthening networks, fostering trust, and ensuring sustained action is key to IDI in driving meaningful change with our stakeholder networks in governance across the Asia-Pacific region and beyond.

At IDI, we are dedicated to supporting Supreme Audit Institutions (SAIs) worldwide in strengthening their performance, independence, and impact. As part of this commitment, we are excited to announce that our SAI PMF Repeat Assessment Self-Learning Course—previously available only in English—is now accessible in Arabic, French, and Spanish. This expansion marks an important step towards ensuring that our capacity-building initiatives are more inclusive and accessible to a diverse global audience.

Enhancing Learning Opportunities for SAIs

The SAI Performance Measurement Framework (SAI PMF) is a key tool for assessing and enhancing the effectiveness of SAIs. The ability to conduct repeat assessments using this framework is essential for tracking progress, identifying areas for improvement, and reinforcing accountability and transparency. With the availability of the self-learning course in multiple languages, we aim to empower more SAIs and audit professionals by providing them with the resources they need in a language that best supports their learning.

Key Features of the Self-Learning Course

Our SAI PMF Repeat Assessment Self-Learning Course is designed to be flexible, accessible, and user-friendly, ensuring that participants can engage with the material at their own pace. The course includes:

• Self-Paced Learning: No pre-registration is required, allowing learners to start the course at any time and progress according to their own schedule.
• Multilingual Support: The course is now available in English, Arabic, French, and Spanish, making it easier for participants to access content in their preferred language.
• Intuitive Online Platform: A streamlined and interactive interface provides a seamless learning experience, guiding users through key concepts and practical applications of the SAI PMF repeat assessment process.

Why This Matters

The expansion of our self-learning course reflects our broader mission to foster stronger, more effective, and independent SAIs. By breaking language barriers, we ensure that more audit professionals can build their capacity, improve their methodologies, and contribute to more transparent and accountable governance.

Whether you are looking to enhance your skills, deepen your understanding of SAI PMF, or support your institution in strengthening its performance, this course provides the flexibility and resources to help you achieve your professional goals.

Start Learning Today

We invite all interested professionals to take advantage of this valuable resource and embark on their SAI PMF learning journey today. Access the course in your preferred language by viewing instructions in Arabic, French or Spanish, and learn more about SAI PMF by visiting our SAI PMF programme page.

Two highly interactive Design and Development Workshops on Follow-Up for Audit Impact and Systems for Audit Quality Management took place in Kathmandu, Nepal, from 10-21 February 2025.

Strong Leadership and Clear Strategies Drive SAI Performance

A well-defined strategy is the backbone of a high-performing Supreme Audit Institution (SAI). Without it, institutions risk becoming inefficient, uncoordinated, and unable to fulfil their mission of strengthening transparency and accountability. Recognising this, INTOSAI Development Initiative (IDI) launched the fourth round of the Strategy, Performance Measurement, and Reporting (SPMR) initiative in CAROSAI from 3-7 February 2025, bringing together Heads of SAIs and team leaders from the Bahamas, Belize, Curaçao, Grenada, Jamaica, and Suriname. Hosted by SAI Curaçao in Willemstad, this workshop set the stage for these institutions to develop strong strategic plans that drive meaningful change.

The High Cost of No Strategy

During the workshop, participants discussed the disadvantages of working without a strategic plan, which can cause “frustration,” “disorganisation,” and even “organisational chaos.” Without a clear direction, SAIs struggle to allocate resources effectively, set priorities, and measure their performance. These challenges weaken their ability to hold governments accountable and ensure public funds are used effectively.

To counter this, discussions focused on key elements of strategic planning, including:

• Evidence-based performance assessments, including the Supreme Audit Institution Performance Measurement Framework (SAI PMF)
• A structured results framework to ensure long-term impact
• Stakeholder analysis to align strategies with national priorities and public expectations 

Laying the Foundation for Success

Guided by the IDI Strategic Management Handbook, participants worked through essential steps for building an effective strategy. They examined how to:

1. Improve decision-making and governance structures  
2. Prioritise resources for maximum efficiency 
3. Strengthen risk management to navigate uncertainties  

This workshop is just the first step. SAIs will now refine their strategic plans and move into operational planning, performance monitoring, and reporting—ensuring their strategies translate into real-world impact. By the end of the initiative, each participating SAI will have a roadmap that not only guides their internal decision-making but also strengthens their role as independent oversight bodies. 

One of the key highlights of the event was the opportunity for SAIs to learn from each other. Participants exchanged ideas, shared challenges, and collaborated on solutions tailored to their unique national contexts. The peer-learning approach fostered a sense of shared responsibility for improving governance and accountability across the region.

Key Takeaways from the Workshop: Collaboration is Needed for Stronger SAIs

SAIs without strategic plans face inefficiencies and a reduced ability to fulfill their mandate. During the workshop, an emphasis was placed on evidence-based planning and stakeholder engagement as critical for effective strategic management, helping SAIs align their objectives with national priorities. A well-structured strategy can not only strengthen accountability and transparency, but also enhance decision-making, resource allocation, and risk management. Additionally, the event highlighted the power of peer learning and collaboration in refining strategic approaches and fostering regional cooperation.

As participating SAIs advance in their planning process, these insights will help them build more resilient and impactful institutions for the benefit of citizens. Moving forward in this journey, the lessons from this workshop will help shape stronger, more resilient institutions capable of delivering lasting benefits for citizens. IDI extends its heartfelt thanks to SAI Curaçao for hosting this important gathering and creating an environment where collaboration and learning could thrive. The SPMR initiative is made possible through the generous support of the Swiss State Secretariat for Economic Affairs (SECO). 

What happens when Supreme Audit Institutions (SAIs) and Civil Society Organisations (CSOs) come together to reimagine accountability? Stronger institutions, greater transparency, and better outcomes for citizens.

This week, key accountability actors from across Asia convened for the ASOSAI Regional Workshop on Enhancing SAI-CSO Engagement, co-hosted by the INTOSAI Development Initiative (IDI), ASOSAI Secretariat, the Commission on Audit (SAI Philippines), the INTOSAI Capacity Building Committee Task Force on Citizen Participation, and the Open Government Partnership (OGP). The event focused on bridging gaps, fostering collaboration, and equipping SAIs and CSOs with tools to enhance public financial management and governance.

Why This Workshop Matters

SAIs play a critical role in ensuring public funds are used effectively, while CSOs amplify transparency efforts and hold governments accountable. When these two forces collaborate, the result is stronger oversight, better service delivery, and more trust in institutions. However, despite its importance, engagement between SAIs and CSOs remains inconsistent across many countries. This workshop aimed to break down barriers, explore best practices, and develop actionable roadmaps for meaningful collaboration.

Key Takeaways 

• Understanding the Context is Key

Effective partnerships require a deep understanding of the national landscape. Participants mapped key players and discussed how to tailor engagement strategies to their specific country contexts.

• Collaboration Mechanisms Drive Change

SAIs and CSOs have different strengths, but by working together, they can enhance public financial management and governance. Discussions highlighted successful engagement models and how to adapt them across diverse country settings.

• Technology is a Game-Changer

From open data initiatives to digital tools, technology is reshaping accountability. Participants explored how tech-driven approaches can increase citizen participation and improve transparency.

• CSOs as Advocates for SAI Independence

An independent SAI is a more effective SAI. CSOs can play a vital role in safeguarding SAI independence by advocating for stronger legal frameworks and amplifying challenges SAIs face.

From Dialogue to Action: What’s Next?

The momentum built at the ASOSAI Regional Workshop won’t stop here. Through these working sessions, participants have now co-developed action plans and a regional rollout strategy through 2026, ensuring continued engagement beyond the event. The insights, strategies, and commitments made will fuel ongoing collaboration, influence national accountability agendas and could contribute to stronger, more transparent institutions across Asia.

We extend our gratitude to all our partners, speakers and participants for making this event a success. Stay tuned for updates on how these discussions translate into action!

Investigative journalism plays a crucial role in holding public institutions accountable. To support this vital oversight work, the INTOSAI Development Initiative (IDI) and the Office of the Auditor General (OAG) Zambia hosted an Investigative Journalism Workshop from February 4-6, 2025, in Lusaka. Part of the CADRE Project, the workshop aimed to equip journalists with the skills to analyse audit reports, uncover critical financial management issues, and translate complex findings into compelling stories that drive action.

A Collaboration for Transparency and Accountability

The CADRE Project, funded by the French Ministry for Europe and Foreign Affairs, is jointly implemented by IDI and Transparency International (TI), with OAG Zambia and TI-Zambia leading efforts at the country level. The project fosters collaboration between Supreme Audit Institutions (SAIs) and Civil Society Organisations (CSOs) to enhance transparency, accountability, and SAI independence.

This three-day workshop brought together 17 media houses from across Zambia, focusing on investigative techniques that help translate complex audit findings into compelling stories that inform the public and drive action.

Setting the Stage for Investigative Impact

The event was officially opened by Zambia’s Auditor General, Dr. Ron Mwambwa, and Transparency International Zambia’s Executive Director, Mr. Maurice Nyambe. Dr. Mwambwa underscored the importance of media collaboration with the OAG, emphasizing that investigative journalism can transform audit findings into meaningful action by exposing inefficiencies and misconduct in public finance management. He also stressed the need for responsible and factual reporting.

Mr. Nyambe echoed these sentiments, highlighting the media’s role as a key player in the fight against corruption. He called for stronger partnerships between journalists, CSOs, and audit institutions to ensure public funds are used transparently and effectively.

Speaking at the opening, IDI reinforced the workshop’s objective: empowering journalists with the knowledge and tools to interpret financial oversight data and produce impactful investigative reports that promote good governance.

Sharpening Investigative Skills for Public Accountability

Investigative journalism plays a crucial role in holding public institutions accountable. To support this vital work, the INTOSAI Development Initiative (IDI) and the Office of the Auditor General (OAG) Zambia hosted an Investigative Journalism Workshop from February 4-6, 2025, in Lusaka. Held under the CADRE Project, the workshop equipped journalists with the skills to analyse audit reports, uncover financial mismanagement, and transform findings into compelling stories that drive action.

Led by investigative journalism expert Mr. Joseph Mwenda of News Diggers, along with facilitators from OAG Zambia, TI-Zambia, and BBC Media Action, the sessions provided in-depth training on key topics:

• Public Financial Management (PFM) & the Role of SAIs – Understanding financial oversight and its impact on governance.
• Investigative Journalism Techniques – Ethics, accuracy, and fact-checking in reporting.
• Audit Report Analysis – Identifying key findings from the OAG’s 2023 Report and developing impactful stories based on financial oversight data.

Turning Insights into Action

By the end of the workshop, participants developed key action points to implement before the next session in March 2025, including publishing investigative stories based on findings from the OAG 2023 Report and conducting in-depth investigations into critical issues highlighted in audit reports.

The second phase of the workshop, taking place next month, will continue to build on these efforts, further refining investigative techniques and strengthening collaboration between journalists, CSOs, and SAIs.

This workshop reaffirmed the vital role of investigative journalism in ensuring that audit findings lead to real governance improvements. Through the CADRE Project, IDI, OAG Zambia, and their partners remain committed to supporting journalists and accountability actors in the mission to promote transparency and impactful storytelling.

 Stay tuned for updates from the March 2025 follow-up workshop!

The United Nations’ 2030 Agenda is the first global plan to address social challenges through the Sustainable Development Goals (SDGs).