INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

SAI of Paraguay –
achieving a Strategic Plan
for an innovative vision

The challenges and pillars of the new Strategic Plan At the end of 2019, the Contraloría General de la República de Paraguay (Comptroller General / CGR / SAI of Paraguay) joined the SPMR initiative (Strategic Plan, Measurement and Report) to work on the development of its new Institutional Strategic Plan (ISP). This decision made sense considering that the current ISP ended in 2021, but it was also an opportunity for the Senior Management of the SAI – the Executive Committee, led by the Comptroller General – to be able to capture the vision subsequently agreed upon for the CGR:

Even though this vision is supported by the CGR’s mandate, it has a relevant yet innovative component which made it naturally challenging. Beyond giving its audit mandate greater technical quality and coverage and working on aspects of institutional governance, the intentions were for the CGR to contribute to strengthening accountability in general. 

IDI Logo
Paraguay map
Passion flower

The SAI aimed to position itself as a model organization that leads by example, that meets the technological demands of the control activity, that develops an efficient communication policy, and above all – hand in hand with the development of capacities – that has innovative annual audit plans that incorporate the Sustainable Development Goals (SDG) as well as inclusive and gender approaches. The active role of the CGR in various OLACEFS working groups, commissions and committees, as well as the imminent assumption of its Presidency (starting in 2022), and its work in subregional groups, were also aspects considered within the developing process of the ISP 2022-2026.

SAI Entrance

The robust process behind the strategic plan

So how did the SAI build this innovation into its audit and strategic plans? First of all, the implementation of a robust PMF-SAI diagnostic, as well as the analysis of key stakeholders, allowed the identification of an adequate baseline. This included various aspects to work on and capacities to develop, as well as competencies already present in the CGR that would contribute to future strategic objectives of the new ISP.

Based on the challenges identified, and with the firm support of the authorities – who made it clear that this process was essential for the institution - work began on the new ISP. With support from IDI, the team led by the General Directorate of Planning and Reports to completed the ISP inputs – in accordance with the vision. with an ever-present emphasis on the feasibility of the ISP and its operational plans. The highly participatory nature of this process – twenty-six dialogue tables with General Directorates and staff from audit and support areas – should be highlighted. This allowed the construction of diverse and necessary consensuses, about strategic issues and required capacities, and about the products that made up the ISP. From a broader perspective, this contributed to the robustness of the SPMR process, the legitimacy of the plan’s components, as well as to its early socialization.

Team meeting

The strategic plan, its products and innovative character: SDG and gender approach

As a result of this process, the CGR of Paraguay was able to base its 2022-2026 Strategic Plan on the development of six inter-related products:

  • Product 1: Reports of audits and other control activities, opportune, pertinent, of quality and published.
  • Product 2: Consolidated actions to promote the Sustainable Development Goals within the framework of control activities.
  • Product 3: Management systems that include the dimensions of the human talent function.
  • Product 4: ICT as an innovative control resource.
  • Product 5: Systems of public integrity and institutional transparency consolidated as pillars of the Institution.
  • Product 6: Effective, integrated, timely and quality relationship systems with interested parties.

As summarised by Comptroller General Camilo Benítez Aldana when the Strategic Plan was formalised (May 2022), “The participation of the CGR in the SPMR program has allowed us to develop a high-quality strategic plan focused on planning, measurement and operational reporting that aims to transform the CGR into an organization that leads by example and that can guarantee the provision of value and benefits to citizens, contributing to the Objectives of Sustainable development”.

Auditor General, Dr. Camilo Benítez Aldana

Without diminishing the importance of the other products, the relevance given to the 2030 Agenda of the SDGs underlines the innovative nature of the ISP. Product 2 has even been generated for the SDGs to be promoted within the framework of control activities. Moreover, this product entails a structured strategy, which includes not only activities for formalizing the methodology for auditing the implementation of the SDGs, but also others such as mapping the commitments assumed by the Government of Paraguay and a strategy about the goals and targets to be audited – and related sequence – as well as the integration of SDGs´ control actions in an awareness-raising and external dissemination strategy, and the continuous training of human resources on the audit of SDGs.

The same Product 2 highlights another innovative aspect of the ISP: the mainstreaming of the gender-based approach in the organizational culture. As in the case of the SDGs,the comprehensive strategy not only refers to the methodological tool to be used to achieve this objective within audit processes (mainly the well-known Gender Policy and NonDiscrimination adopted by OLACEFS in 2021), but also to a continuous training and awareness on the matter, and the commitment to approve the SAI’s own policy on gender equality and non-discrimination.

In the words of Mag. Sebastián Gil (IDI Manager), advisor to the SPMR team from SAI Paraguay:


Sebastián Gil, IDI Manager of Capacity Development for OLACEFS and advisor to SAI Costa Rica and SAI Paraguay under SPMR – Senior specialist on Supremen Audit Institutions


The SPMR initiative is co-funded by the Swiss State Secretariat for Economic Affairs, SECO