Phase I involved ascertaining the Performance Audit ISSAI implementation needs of an SAI and the SAI needs to enhance the impact of their PA work. This included: 

1. The SAIs mapped SAIs practices to standards and explored the institutional, organisational, and professional capacities needed to sustain high quality and high impact audit practices.

2. All six SAIs successfully completed their needs assessment for sustainable performance audit practices. These assessments were led by SAI teams with the support of IDI. Access to the full reports requires authorisation from the respective SAIs.