INTOSAI Development Initiative

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Mastering the Moment: SAI Leaders Embrace Change in Madrid

 

In a world of mounting global risks—where democracy and fiscal stability are constantly tested—leadership in public institutions has never been more crucial.

In March and April 2025, Supreme Audit Institution (SAI) leaders from across the globe gathered in Madrid for IDI’s Mastery—a high-level leadership initiative designed to stretch the thinking, strategy, and solidarity of those at the helm of national audit offices.

Hosted with the Tribunal de Cuentas de España (SAI Spain) and the Autonomous University of Madrid, the initiative brought together seasoned and newly appointed Heads of SAIs for two weeks of exchange, introspection, and insight. It was made possible with generous support from the Swiss State Secretariat for Economic Affairs (SECO), a key partner in IDI’s efforts to future-proof public sector oversight.

What unfolded was more than just a learning experience—it was a call to lead.

 

 

 

Leading Through Complexity

In an era of overlapping crises—climate, conflict, and economic volatility—SAIs are expected to do more than audit. They are called to safeguard public trust, hold governments accountable, and contribute to national resilience.

In the first Mastery Class, Leading SAIs in a Global Context, SAI leaders paused to reflect on these challenges and opportunities with insights from experts across the governance landscape. Sessions featured the OECD and the World Bank’s PEFA Secretariat speaking on Public Financial Management, the International Monetary Fund covering fiscal risks, and Transparency International Spain touching upon corruption and integrity systems—connecting global trends with local realities.

“The topic of this Masterclass—leading in a global context—everyone in leadership is looking for this,” said Dasho Tashi, Auditor General of Bhutan. “Things are changing all around and the tone starts at the top. To bring any change, it’s the leader. The leadership is the engine that drives an SAI.”

A standout moment was the discussion on SAIs’ roles in supporting judicial accountability. Leaders examined how audit findings can prompt legal action—if institutions are credible, coordinated, and independent.

Throughout the masterclass, participants examined what it means to lead institutions that must be both watchdogs and agents of change. Conversations centred on building cultures of purpose, cultivating internal ethics, developing strong bonds with stakeholders, and assuming a role as educators on transparency and accountability.

“Leadership is so important for an SAI because it builds public trust,” shared Brenda Neeley, Auditor General of the Bahamas. “You lead by example, with integrity, good ethics, accountability, and good governance as you advance the scene for your country.”

The dialogue sparked reflection on how SAIs can evolve to meet the expectations of a changing world—and what that demands from their leaders.

“Irrespective of your context—big or small SAI, developed or developing country—this is the programme to join,” said Nancy Gathungu, Auditor-General of Kenya. “Change is a constant, and you need to be equipped for it.”

 

 

 

Building the Network

The second week, Leadership and Leveraging the Global SAI Network, shifted focus to the community that supports SAI leadership. Designed for newly appointed Heads of SAIs, this segment offered a pilot crash course in navigating—and contributing to—the global INTOSAI framework.

Held at the Universidad Autónoma de Madrid, the programme introduced participants to professional standards, peer support systems, and global strategic priorities. More importantly, it built connection.

Keynotes from leaders like Vitor Gaspar (IMF) and Ester Marco Peñas (UAM) underscored how global norms and partnerships can strengthen domestic oversight. Maria Dolores Genaro gave a vivid illustration on the importance of change management through presenting the transformation journey of SAI Spain. Breakout sessions also explored how strategic communications can help SAIs engage citizens, parliaments, and donors, and highlighted the value of internal stakeholder engagement in driving change. 

“This was a valuable experience—very relevant to strengthening our institution, empowering staff, and reinforcing our independence,” said Dr. Radhi Al-Hamadeen, President of the Audit Bureau of Jordan. “It will help us deliver more professional audits that serve the public interest.”

The sessions also highlighted practical tools and networks that can support smaller SAIs facing resource constraints.

“We often feel like we don’t have what we need, but this showed us the resources are out there,” said Finau Nagera, the Auditor-General of Fiji. “This is a chance to learn what trends matter, and how to connect with global partners to improve how we lead and operate.”

The peer learning environment proved to be one of the most energising elements. Several participants, just months into their roles, found it transformative to connect with others navigating similar transitions, challenges, and aspirations.

Participants also gained a deeper understanding of INTOSAI's structure and IDI’s role in supporting SAIs in areas such as independence, governance, strategic planning, digitalisation, climate, and sustainability.

 

 

 

The Mastery Philosophy

Mastery is not a training course. It’s a platform for reflection, transformation, and connection. It asks leaders: What kind of leader does my country need today? And who do I need to become to rise to that challenge?

It also embodies the belief that leadership development must be collective. In Madrid, SAIs from small island states to federal republics, from established audit institutions to those still emerging, came together. The diversity brought strength. The dialogue brought momentum.

With SECO’s support, IDI created an environment that honoured both the technical and the transformational—one where audit leaders were not just informed but inspired.

 

 

 

Looking Ahead: What’s next for the Mastery Initiative?

The message from Madrid was clear: this is just the beginning. Many participants left with action plans, reform ideas, and new allies to support their leadership journeys.

“For all the changes that need to happen in SAIs, leadership involvement is crucial,” said Ola Hoem, IDI’s Deputy Director General. “To operate and be independent as an SAI requires really strong leadership and high integrity—this program develops that.”

IDI will launch the next round of the Mastery Initiative in late 2025, with a fresh format, deeper engagement, and expanded collaboration with regional and global partners. Because in a world of growing uncertainty, we need leaders who are not just competent, but courageous change agents for accountability.

🎥 Stay tuned for our upcoming Mastery Initiative video and hear from the SAI leaders reshaping the future of accountability around the world.

High-Level Dialogue on Professionalisation: SAI Leaders and Stakeholders in OLACEFS 2025

Forty leaders and representatives from 14 Supreme Audit Institutions (SAIs) from Latin America, the Caribbean and Spain, along with key stakeholders met in Costa Rica, as they gathered for the High-Level Dialogue on Professionalissation for SAI Leadership and Key Stakeholders in OLACEFS. 

Peer Collaboration Shines in Tashkent: Highlights from an Engaging GSAI Phase 2 Workshop

Last month, Supreme Audit Institutions (SAIs), peer partners, and key development stakeholders gathered in Tashkent and online for the Strategic Readiness for Long-Term Impact: GSAI Phase 2 Workshop

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Advancing quality management in Supreme Audit Institutions: embracing the new quality standard

The journey of six Supreme Audit Institutions (SAIs) in the three-year-long IDI-ADB initiative, 'Sustainable Performance Audit Practices in Asia and the Pacific,' is forging ahead.

IDI PAR 2023
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Board approves 2024 Annual Report and way forward on IDI's Professional Education for SAI Auditors (PESA)

IDI Board approves 2024 Annual Report and way forward on IDI’s Professional Education for SAI Auditors (PESA) 

Shining a Light: Investigative Journalism at the CADRE Workshop in Zambia

Investigative journalism plays a key role in exposing corruption, mismanagement, and inefficiencies in public financial management (PFM). The latest CADRE workshop in Zambia, held from March 18-20, 2025, brought together journalists, civil society organisations (CSOs), and other accountability actors to sharpen their skills and build stronger collaborations for transparency.

This three-day event built on a previous session in February, helping participants improve their investigative storytelling, data journalism, and advocacy strategies. The goal was clear: to strengthen journalists’ ability to hold power to account and engage the public in governance issues.

 

Sharpening Investigative Journalism Skills

The workshop focused on two main areas: investigative journalism techniques and collaboration with key stakeholders. Many participants had already started their investigations and used this opportunity to refine their findings and discuss challenges.

A key session involved peer and expert feedback on investigative stories. Journalists shared insights from their deep dives into PFM issues in Zambia, uncovering inconsistencies in government reports and tracking irregularities in public spending. These discussions not only strengthened their analytical skills but also fostered a sense of community and support among investigative reporters.

Another important aspect was the use of digital investigative tools. Participants explored:

  • Metadata analysis to check document authenticity
  • Google Alerts, InVid, and X (formerly Twitter) Advanced Search to track evolving stories
  • Facebook Finder and Facebook Filter to verify sources
  • Specialty databases like ICIJ Offshore Leaks, the Panama Papers database, and OCCRP project data to detect financial misconduct and corruption

 

Beyond Investigations: Advocacy and Public Engagement

Uncovering the truth is only the first step—making sure it reaches the right audiences is just as crucial. 

The workshop introduced advocacy strategies, helping participants learn how to:

  • Frame investigative stories for greater impact
  • Engage key audiences, from policymakers to grassroots groups
  • Use digital storytelling to make reports clearer and more compelling

A highlight of the final day was the presentation of refined investigative reports, where journalists showcased their progress since the first workshop. Their findings on PFM mismanagement sparked discussions on how to push these stories forward—whether through media coverage, legal action, or CSO advocacy.

Building Momentum for Accountability

The CADRE workshop reinforced the importance of investigative journalism in good governance. By connecting journalists, CSOs, and accountability institutions, this initiative is driving a movement for better, more holistic transparency in Zambia.

Participants left with sharper skills, stronger networks, and a renewed commitment to holding those in power accountable. Moving forward, their investigations will continue to push for greater public awareness and institutional accountability in managing public funds.

At a time when misinformation spreads easily, initiatives like this workshop are more important than ever. Investigative journalism remains a powerful tool for ensuring public resources serve the people—not private interests. Through collaboration and innovation, the CADRE project continues to promote transparency and accountability to create lasting change.

Legal Experts Advance SAI Independence at Malta Workshop

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.

Central Asian SAIs and World Bank Visit Oslo for In-Country Knowledge Exchange with Key Oversight Partners

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. 

Advancing gender equality in the face of backlash? SAIs have an important stake

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. 

Headway made on IDI's Global Project at latest planning meeting in Paris

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.

 

Sustainable Audit Practices - Insights from the third Design and Development Workshop in Kathmandu, Nepal

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.

"It Takes a Network": IDI convenes experts at Open Government Partnership Regional Meeting in Manila, Philippines

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.