INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

SAI PMF Repeat Assessment Self-Learning Course News Campaign – 1st Wave: What is SAI PMF?


1st Wave: What is SAI PMF?  

The Supreme Audit Institutions Performance Measurement Framework (SAI PMF) is an INTOSAI tool that provides Supreme Audit Institutions (SAIs) with a framework for voluntary assessments of their performance against the INTOSAI Framework of Professional Pronouncements (IFPP) and other established international good practices for external public auditing. SAI PMF is a multi-purposeuniversal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level. SAI PMF was officially endorsed as an INTOSAI tool at the INTOSAI Congress in Abu Dhabi in December 2016.

In line with the objectives of INTOSAI-P 12 The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens, the SAI PMF provides SAIs with an objective basis for demonstrating their ongoing relevance to citizens and other stakeholders. It aspires to assess SAI contribution towards strengthened accountability, transparency and integrity. The framework gives SAIs an opportunity to become model organizations, leading by example in promoting transparency and accountability through credible public reporting on their own performance.

More specifically, the SAI PMF can serve the following purposes: -

  • As a step towards ISSAI implementation: learning where the need for change is greatest in order to follow the key principles of the ISSAIs, obtaining an increased understanding of what good practice for SAIs entails
  • To demonstrate progress and value and benefits to society: measuring progress over time and demonstrating this to external stakeholders, showing to stakeholders how the SAI contributes to strengthening public financial management, promoting good governance, fostering transparency and accountability, and tackling corruption.
  • Strategic planning: conducting a needs assessment covering the entire organization, which the SAI may use to inform the development of a strategic plan
  • Internal performance measurement/annual reporting: improving or introducing internal performance measurement procedures
  • To obtain and maintain support for capacity development efforts: showing commitment to change and establishing a performance baseline

In addition, the key features that distinguish SAI PMF from other performance assessment tools is that the framework is holistic and evidence based.

For more details please watch SAI PMF official video:

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