INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Board approves IDI's Operational Plan for 2024

IDI has taken the first steps in implementing its Strategic Plan 2024-29 by setting out detailed plans and budgets for 2024. The plan seeks to provide SAIs with more stable and predictable support, contributing to three strategic priorities: sustainability, digitalisation, and public trust in SAIs. It includes a gender and inclusion lens and a comprehensive results framework, which sets targets based on measures of changes in SAI performance following IDI support. 

The Operational Plan begins the implementation of the new IDI Strategic Plan, developed over the past two years with extensive input from the SAI community and partners. Its sets out how IDI’s six work streams – independent, well-governed, professional and relevant SAIs, bilateral support and global foundations – work together for sustainability, digitalisation and public trust in SAIs, and how this contributes to IDI’s vision of independent, credible and sustainable SAIs. 

2024 highlights include: 

  • Providing SAI-level support to up to six SAIs on governance and independence to address internal and external constraints to SAI performance, and working with INTOSAI’s Capacity Building Committee on the first comprehensive revision of the SAI Performance Measurement Framework since its endorsement in 2016

  • Strengthening SAI legal functions as the first line of defence in safeguarding SAI independence and partnering with the OECD to develop guidelines on SAI independence addressed to finance ministries and parliaments 
  • Operationalising the Centre for SAI Audit Professionals, which was launched earlier this month, piloting shared-service arrangements for supporting SAIs in implementing systems of audit quality management, and offering holistic support to groups of SAIs to enhance sustainable audit practices

  • Supporting SAI relevance through conducting technology audits and building competence in using data analytics, developing pools of SAI auditors to undertake audits of the SDGs, and expanding our support to SAIs on auditing climate action

  • Further supporting SAIs bilaterally, with new support for the development of SAI capacities in Benin, Belize, Dominica, Haiti, Honduras, Kyrgyzstan, Lebanon and Tajikistan through our Global SAI Accountability Initiative

  • And globally, dissemination of the 2023 Global SAI Stocktaking Report, advocacy on the role of SAIs vis-à-vis climate change, and partnering with the Inter-Parliamentary Union to foster greater SAI-Parliament collaboration

The Board also discussed IDI’s resourcing strategy, approved an enhanced IDI approach to the quality management of published IDI documents, and discussed initial findings from the draft 2023 Global SAI Stocktaking Report.  

In addition, the Board approved nominations of two new Board members from 1st January 2024: Tom-Christer Nilsen, member of the Norwegian Board of Auditors General, and Merethe Nordling from the Office of the Auditor General of Norway (OAGN). They replace Åse Kristin Hemsen and Kristin Amundsen, both from OAGN, who were praised for their contributions by the Board, having completed their second three-year term as Board members.

Minutes of the Board meeting, and the Operational Plan and Budget 2024, will be published on IDI’s website shortly. 


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