INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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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).

Currently, we are working on three key areas of facilitating SAI audit impact:

• Planning for audit impact. (Playbook Pilot Version 2024 available here).

• Follow-up for audit impact.

• Stakeholder engagement for audit impact.

For more information, please feel free to reach out to us at impact@idi.no