INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Well-Governed SAIs Work Stream

MASTERY is a new IDI initiative aimed at empowering SAI leaders to effectively perform their leadership roles and so exert a greater impact within and beyond their SAIs.  

SAI leadership is widely recognised in the INTOSAI community as the most effective moving force, which transforms an SAI. Supporting SAIs in sustainably enhancing capacities and performance is impossible without SAI leadership driving positive change.

Against that background, IDI’s MASTERY initiative: 

  • Supports Heads of SAIs in leading their organization through change towards greater effectiveness, impact and sustainability  
  • Focuses on crucial topics for effective SAI governance, such as SAI independence, strategic foresight and gender 
  • Provides a closed-room discussion forum where selected SAI leaders and peers can interact, share experiences and receive advice  
  • Establishes in-depth understanding of the focus topic and translates it into concrete actions for and by SAI Leadership 
  • Consists of a carefully crafted set of reading materials and supporting tools; two half-day workshop-style sessions led by IDI and other experts, as well as individual guidance and coaching by a dedicated IDI adviser for each selected participant 
  • Foresees that participating Heads of SAIs will develop and implement succinct action plans in relation to the specific topic aiming to spearhead the transformation process in their SAI 
  • Involves internationally renowned speakers and experts from and beyond the SAI community 
  • Depending on the topic, participation may be by invitation only

Rationale and objectives

Leadership sets the tone at the top and guides the organization towards affecting change. It is critical for achieving good governance in the SAI’s operations and in demonstrating transparency and accountability as an organization. Leadership is also a main driver of achieving quality audit work in line with standards and in managing relationships with key external stakeholders, among others. 

MASTERY aims to:

  • Enhance their understanding of the importance of their roles in different aspects that affect the operation of the SAI  
  • Share their experiences and challenges, get advice, and learn from those of other SAI leaders and experts  
  • Implement specific actions in a specific topic of interest that will in turn contribute towards an effective SAI 

Implementation approach

The implementation of MASTERY commenced at the start of 2021. Main steps in the roll-out of the initiative include:

  • Research and analysis of emerging issues and trends that are particularly relevant for SAI leadership (first quarter 2020) 
  • 2021 Masterclass topics selection and selection of participating SAIs (second quarter 2021)
  • Development of pilot Masterclass on SAI independence (Second quarter 2021) 
  • Implementation of pilot Masterclass on SAI independence (Third quarter 2021)
  • Roll-out of at least two other Masterclasses per year (2022 onwards)
  • Support to Selected SAIs on implementation of Action Plans (2022-2023)