SPMR – Strategy, Performance Measurement and Reporting
At the heart of SPMR are two flagship publications designed to strengthen strategic management in the audit community: the SAI Strategic Management Handbook and the Guidance Note on Strategic Management for INTOSAI Regional Organisations. More than reference documents, these are practical, adaptable guides you can use, even if your SAI or region is not (yet) an official SPMR partner.
SAI Strategic Management Handbook
The SAI Strategic Management Handbook offers step-by-step, user-friendly guidance through the full strategic management cycle: from assessing current performance to developing strategy, operational planning, monitoring, and reporting. Even if your SAI is not formally in the SPMR programme, this handbook is freely available and ready to use or adapt. It can serve as your foundation for strengthening institutional capacity and integrating strategy with implementation.
Why it’s valuable:
- Holistic approach: It goes beyond strategic planning. It helps you embed strategy into your day-to-day operations, linking your vision to practice.
- Built-in tools and templates: The handbook includes formats, illustrations and annexes to help you apply each step in your own context.
- Adaptable to all SAIs: Whether your institution is just beginning a strategy process or already has mature systems in place, the handbook supports different levels of capacity.
- Quality assured and widely used: The handbook has undergone rigorous quality assurance and public exposure rounds.
Guidance Note on Strategic Management for INTOSAI Regional Organisations
Regional bodies play a unique role, serving as conveners, facilitators, knowledge hubs, and capacity builders for their member SAIs. The Guidance Note on Strategic Management for INTOSAI Regional Organisations is targeted to this role, helping regions align their strategic work with the performance and value chains of their member SAIs.
What makes it special:
- Tailored to the regional level: It lays out a framework and principles bespoke for regional organisations, showing how strategic functions in a regional body can support SAI performance across its membership.
- Interlinked perspective: The guidance draws explicit links between the regional and SAI value chains, encouraging coherence across levels.
- Adaptability and benchmarking: It provides examples and reference points from the INTOSAI community that regional organisations can use to benchmark, localise, and improve their strategic processes.
- Open access: Like the handbook, the guidance note is publicly available for any INTOSAI regional organisation to use, whether or not it participates in SPMR.
