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Supreme Audit Institutions Performance Measurement Framework (SAI PMF)

Measuring what matters strengthens public trust

In a time of tight budgets, rapid digital change, and rising public expectations, oversight only works if it is credible and comparable. Supreme Audit Institutions (SAIs) need clear evidence to show how they perform, where they can improve, and how they add value to public governance.

SAI PMF (Supreme Audit Institutions Performance Measurement Framework) is a globally recognised tool that gives SAIs that evidence. It takes a whole-of-institution view — systems, people, and results — to support better planning, stronger performance, and greater accountability.

By using SAI PMF, oversight institutions can set a clear baseline, share a common language for improvement, and publish results that build trust with citizens and partners.

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OUR IMPACT AT-A-GLANCE
121
Assessments Finalised
18
Assessments Published
50+
Countries Engaged
20%
Conducted Repeat Assessments

HOW YOU CAN USE THE SAI PMF TOOL

Good performance measurement turns strategy into action — helping SAIs focus resources, manage risks, and make informed decisions that drive real improvement. Using the SAI PMF tool, you can:

Understand your strengths and gaps

SAI PMF gives you a full, evidence-based view of how your institution performs across all key areas, from independence and ethics to audit quality, resources, and stakeholder engagement. By identifying what works well and where there’s room to grow, your SAI can focus improvement efforts where they matter most.

Set a baseline and track progress over time

Your first SAI PMF assessment establishes a clear baseline of performance. Repeat assessments every 3–5 years let you measure progress and see how reforms or new strategies are making an impact. This cycle of learning and improvement supports stronger, more sustainable institutions.

Inform strategic and operational planning

SAI PMF results are a strong foundation for planning. Many SAIs use their assessment to shape strategic priorities, strengthen internal processes, and design capacity development projects. The framework links evidence directly to action, ensuring plans are realistic, measurable, and aligned with your mandate.

Communicate results and build credibility

Publishing or sharing your SAI PMF report shows transparency and commitment to improvement. It helps demonstrate your institution’s value to citizens, parliament, and partners, and builds trust by showing clear, verifiable results. Quality-assured assessments reviewed through IDI’s independent process also strengthen credibility across the global SAI community.

NEW: Access digital support through e-SAI PMF

The e-SAI PMF platform streamlines the process, from planning and evidence gathering to scoring and reporting. Using this modernised tool saves your institution time, supports collaboration, and helps ensure consistency and quality in your assessment.

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UNDERSTAND THE SAI PMF Framework

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Our Core Partner

Partnering with the INTOSAI Capacity Building Committee

The INTOSAI Capacity Building Committee (CBC) provides the strategic lead for SAI PMF implementation. Established to strengthen the institutional and professional capacities of Supreme Audit Institutions (SAIs), the CBC oversees the SAI PMF Strategy on behalf of INTOSAI, ensuring alignment and coordination across the INTOSAI community and with other CBC work streams.

In close collaboration with IDI, the CBC plays a vital role in maintaining the relevance and quality of the SAI PMF and ensuring that SAIs and their stakeholders continue to benefit from this important framework for performance measurement and improvement.

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Implementing Partners

SAI France
Inter-American Development Bank
Intosai Donor Cooperation IDC
OAG Norway
GIZ
OAG Kenya
Norad
EU
State Secretariat for Economic Affairs SECO
SAI Philippines
SAI Brazil

Get In Touch

Want to learn more about the Supreme Audit Institutions Performance Measurement Framework (SAI PMF)?

We’re always keen to connect with SAIs, partners, and experts who share our commitment to strong, credible, and accountable oversight institutions.

Reach out to our team to learn more, collaborate, or exchange experiences on strengthening performance and institutional capacity through the SAI PMF framework at saipmf@idi.no