INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions



What is SAI PMF?

The Supreme Audit Institutions Performance Measurement Framework (SAI PMF) is an INTOSAI tool that provides Supreme Audit Institutions (SAIs) with a framework for voluntary assessments of their performance against the INTOSAI Framework of Professional Pronouncements (IFPP) and other established international good practices for external public auditing. SAI PMF was officially endorsed as an INTOSAI tool at the INTOSAI Congress in Abu Dhabi in December 2016. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level.

In line with the objectives of INTOSAI-P 12 The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens, the SAI PMF also provides SAIs with an objective basis for demonstrating their ongoing relevance to citizens and other stakeholders. It aspires to assess SAI contribution towards strengthened accountability, transparency and integrity. And it gives SAIs an opportunity to become model organizations, leading by example in promoting transparency and accountability through credible public reporting on their own performance.sai pmf ill cropped

The SAI PMF assesses holistically both the SAIs audit and non-audit functions, and is an invaluable tool in prioritizing how best to develop institutional, organizational and professional capacity focusing on:

  • Independence and Legal Framework
  • Internal Governance and Ethics
  • Audit Quality and Reporting
  • Financial Management, Assets and Support Services
  • Human Resources and Training
  • Communication and Stakeholder Management

The framework can be used to contribute to improved SAI capacity development and strategic planning through promoting the use of performance measurement and management, as well as identifying opportunities to strengthen and monitor SAI performance and to strengthen accountability. It is relevant for those SAIs that have adopted, aspire to adopt, or wish to benchmark themselves against the IFPP framework and other international good practices. It is a voluntary tool and not intended to be obligatory in all or parts of the INTOSAI community.

Strategic and Operational Governance

SAI PMF is a cornerstone of INTOSAI Strategic Goal 2 “Capacity Development” and is identified as a strong basis for assessing needs to inform SAI strategic plans and capacity development efforts. The INTOSAI Capacity Building Committee (CBC) has the strategic governance lead for SAI PMF. Importantly, the CBC is to “serve as the custodian of the SAI PMF and advocate for its use among SAI” and to “provide strategic direction for and oversee the implementation, maintenance, use, and relevance of the SAI Performance Measurement Framework”.

The SAI PMF Team within IDI is the operational lead on SAI PMF support, coordination, and facilitation. The team acts as a global coordinator and provider of SAI PMF support functions, under the supervision and strategic guidance of the CBC as the custodian of the SAI PMF. The IDI provides training, guidance and support to assessment teams. The IDI also administers the independent review function of adherence of draft reports to the SAI PMF methodology.

In order to strengthen the development and implementation of the SAI PMF, an SAI PMF Independent Advisory Group (IAG) of volunteer donors, SAIs and INTOSAI bodies was established. The IAG provides strategic advice and recommendations to support the CBC and the SAI PMF Team in their efforts to continuously develop and implement the SAI PMF strategy. It is also tasked with ensuring continued and appropriate donor engagement in the SAI PMF.

Current members of the IAG are:

  • European Commission (Chair)
  • SAI Brazil
  • SAI Kenya
  • Inter-American Development Bank (IDB)
  • SAI Norway
  • Swiss State Secretariat for Economic Affairs (SECO)
  • Norwegian Agency for Development Cooperation (NORAD)
  • Deutsche Gesellschaft für Internationale Zusammenarbeit (GiZ)
  • SAI France
  • SAI Philippines
SAI PMF Implementation Strategy

When the INTOSAI approved the SAI PMF in December 2016, they also gave support to the SAI PMF Implementation Strategy 2017-19. The SAI PMF Strategy was developed by a working group established on the request of the INTOSAI Goal chairs, comprised of the CBC (SAI South Africa and SAI Sweden), the INTOSAI-Donor Secretariat, the INTOSAI Development Initiative and the Chair of the WGVBS (SAI Mexico).

In 2019 the strategy was revised under CBC oversight to extend its validity until 2022 and the 2020-2022 strategy was endorsed at XXII INCOSAI. Besides consultations with various stakeholders, the findings from the Global SAI Stocktaking report 2017, as well as several important lessons learnt from the 2017-2019 implementation period, were taken into consideration in this work. A couple of key areas the 2020-22 strategy focuses more strongly on are:

  • Publication of SAI PMF assessments are lagging behind and the strategy foresees more efforts to encourage SAIs to publish their SAI PMF results, in line with INTOSAI-P 12 objectives of SAIs leading by example on being transparent.
  • The need to address partial application of SAI PMF assessment domains and indicators. SAIs are increasingly using parts of the SAI PMF framework for purposes such as annual performance monitoring or a stand-alone assessment of performance in a specific area. The strategy aims to address this trend by providing specific guidance, awareness raising and targeted training to ensure that such applications of the methodology are done consistently and do not jeopardise its integrity. To ensure this integrity, IDI advises you to conduct a complete and holistic SAI PMF assessment before the framework is used for partial application, such as, for example, monitoring purposes.
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The 2023-28 Implementation  Strategy

The overall purpose of the strategy is to guide the global rollout of SAI PMF in the coming years to achieve sustainable improvement in SAI performance globally. Collaboration between key stakeholders and sufficient resourcing continues to be key success factors to achieve this.”

“These are the SAI PMF outcomes we are striving for:

The strategy for 2017-2019 can be downloaded here.
The strategy for 2020-2022 can be downloaded here.
The strategy for 2023-2028 can be downloaded here.


The Supreme Audit Institutions Performance Measurement Framework (SAI PMF) was developed by the INTOSAI Working Group on the Value and Benefits of SAIs (WGVBS) following a decision at the INTOSAI Congress in South Africa in 2010. The 2016 version, which was subject to extensive consultation and testing through more than 20 pilot assessments, and several official rounds of consultation endorsed at the INTOSAI Congress in Abu Dhabi in 2016, reflects experiences from the Pilot Version (from July 2013), which was with numerous stakeholders during 2013-15.

Prior to the SAI PMF Task Team making a decision to develop a new tool for assessing the performance of SAIs, the INTOSAI-Donor Secretariat conducted a mapping of existing tools used within the INTOSAI and donor communities to assess the performance of SAIs. The purpose of the mapping was to gain an understanding of the existing tools, and to consider the usefulness of different tools, in whole or in part, to inform the development of a future SAI PMF. The mapping exercise showed that none of the existing tools met all the defined requirements that such a tool should meet in order for it to serve the needs of different stakeholders. The main recommendation from the mapping report was to develop a new SAI performance measurement tool, with the aim of meeting as many of the requirements as possible building on already existing tools so as not to duplicate efforts.

The detailed mapping can be found here.