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FAI – Facilitating Audit Impact

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Facilitating Audit Impact (FAI)

Audit impact refers to the contribution of the work of Supreme Audit Institutions (SAIs) to positive effects on people and the planet, especially those left behind or at risk of being left behind

Recognising that audit quality alone is not enough, IDI has fostered discussions within the SAI community and with stakeholders on Facilitating Audit Impact (FAI).

These discussions have led to key reflections, which are explored in more detail in the paper ‘Reimagining SAI Audit Impact – A reflection paper’ (available in English and Spanish in the resources below).

We are also working on key areas of facilitating SAI audit impact, such as:
Planning for audit impact.
Follow-up for audit impact.
Measuring and demonstrating audit impact.
Stakeholder engagement for audit impact.
The Planning for Audit Impact playbook is designed to help Supreme Audit Institutions (SAIs) shape their audit strategies to maximise value and contribute to stronger governance, accountability, effectiveness and inclusion. 

This playbook walks SAIs through the key concepts of planning for audit impact, providing a practical, step-by-step approach to design a system and to develop their Strategic Audit Plans (SAP) and Annual Audit Plans (AAP). It offers insights into stablishing a sustainable, fit-for-purpose system for audit planning, integrating financial, compliance, and performance audits in a holistic manner. 

DOWNLOAD
Cover page of Planning for Audit Impact playbook

Contact Us

Do you have any experience regarding SAI’s audit impact to share? Feel free to reach out to us at impact@idi.no

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