INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

SAI PMF Repeat Assessment Self-Learning Course News Campaign – 2nd Wave: What is a SAI PMF repeat assessment?


2nd Wave: What is a SAI PMF repeat assessment?  

A SAI PMF repeat assessment is a performance assessment conducted by a SAI which has previously  assessed its performance using the  SAI PMF. A repeat assessment is particularly useful when its purpose is to monitor progress in performance over the SAI’s strategic period. It is generally recommended to conduct a SAI PMF repeat assessment towards the end of an SAI’s strategic period, which is usually every 3-5 years.  The SAI PMF database in the IDI on the use of assessment results reveals that an increased number of SAIs conduct a SAI PMF assessment towards the end of their strategic planning period to evaluate the implementation of their strategic plan and to inform their new strategic plan. A SAI PMF repeat assessment facilitates   comparison of  the results of two assessments to understand how performance has changed. The general assessment methodology applied on a repeat assessment is the same as for any other SAI PMF assessment.

A SAI PMF repeat assessment can be conducted for purposes other than monitoring progress over the SAI’s strategic period. The additional reasons for a repeat assessment include, among others; assessing the status on ISSAI implementation, basis for designing capacity building projects, demonstrating value and benefits to society and being part of a wider regional initiative aimed at improving the performance of SAIs.

Although the general methodology for conducting a repeat assessment is the same as for any other SAI PMF assessment, assessors should be weary of the inherent risk of misinterpreting the results of the comparison between two assessments. If not done correctly, there is a risk of arriving at wrong conclusions about how the SAI’s performance has changed, for instance by directly comparing scores when it is not appropriate. Further, the comparison of the assessment results does not provide comprehensive reasons why performance has changed. In this regard, an analysis is required to identify the root causes of the changes in performance.

To conduct an effective SAI PMF repeat assessment, the assessment should adhere to key principles such as objectivity, evidence-based and use of professional judgement. Assessors need to appropriately apply these principles in the context of a repeat assessment. Detailed guidance on how to apply the key principles to a repeat assessment is provided in the SAI PMF repeat assessments guidance document.

For more details please watch SAI PMF Repeat Assessment video: