INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Setting the Tone at the Top: Strengthening Strategic Management in CAROSAI through SPMR

Setting the Tone at the Top: Strengthening Strategic Management in CAROSAI through SPMR

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).