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Supreme Audit Institutions Performance Measurement Framework (SAI PMF)

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What is SAI PMF?

The Supreme Audit Institutions Performance Measurement Framework (SAI PMF) is a globally recognised tool that helps Supreme Audit Institutions (SAIs) assess how well they perform — and where they can grow. It’s a voluntary, evidence-based framework that can be used by any SAI, regardless of size, structure, or context.

SAI PMF measures how effectively a SAI operates against the International Standards of Supreme Audit Institutions (ISSAIs) and other recognised good practices. It looks at both audit and non-audit functions, giving a complete view of the institution’s systems, standards, people, and results.

What it measures:

  • Independence and legal framework
  • Internal governance and ethics
  • Audit quality and reporting
  • Financial management, assets, and support services
  • Human resources and training
  • Communication and stakeholder management
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Learn more about how SAI PMF helps SAIs measure and strengthen their performance

Learn more about how SAI PMF helps SAIs measure and strengthen their performance

What SAI PMF Measures

The framework assesses six core domains that together capture all aspects of SAI performance. Each domain contains a set of measurable indicators, allowing SAIs to assess current performance and set priorities for improvement.

1. Independence and legal framework

How well the SAI’s mandate, independence, and powers are defined and protected.

2. Internal governance and ethics

The SAI’s leadership, values, and internal management structures.

3. Audit quality and reporting

How the SAI ensures quality, consistency, and impact across audit products.

4. Financial management, assets, and support services

The systems that keep operations efficient, transparent, and sustainable.

5. Human resources and training

How the SAI attracts, develops, and retains the right people and skills.

6. Communication and stakeholder management

How the SAI engages with citizens, parliament, media, and partners to build trust.

EXPLORE THE FRAMEWORK AND GUIDING DOCUMENTS

SAI PMF: The Framework
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SAI PMF FAQs
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SAI PMF Implementation Strategy 2023-2028
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CONDUCTING A SAI PMF ASSESSMENT: HOW DOES IT WORK?
1. Plan
Define the scope, build your assessment team, and agree on a Terms of Reference that sets expectations.
2. Collect evidence
Gather documentation, review systems and processes, and consult key staff to understand how the SAI operates.
3. Score and analyse
Apply the SAI PMF indicators, document evidence, and explain how the scores reflect performance.
4. Report
Prepare a performance report that highlights key findings, strengths, and opportunities for improvement.
5. Use results
Integrate lessons into strategic and operational plans to guide reforms and strengthen capacity.
6. Repeat assessments
Conduct a follow-up assessment every three to five years to measure progress, assess the impact of reforms, and keep institutional learning active.

Performance improvement is a journey, not a one-time exercise.

Repeat Assessments Matter.

A repeat assessment strengthens accountability, supports continuous learning, and reinforces the SAI’s role as a model of transparency. Repeat assessments give SAIs the chance to:

  • Compare results over time and demonstrate tangible progress.
  • Identify which reforms are working — and where more support is needed.
  • Build evidence to inform future strategies and resource allocations.
  • Communicate long-term improvement to stakeholders with credibility.

VIDEO

Learn about the benefits of conducting repeat assessments

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 [email protected]

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