INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Support & Independent Review

IDI is the operational lead on SAI PMF and is the global training body, support function and knowledge center for SAI PMF. In this section you can read about the main modalities for supporting SAI PMF assessments. And you can read about the recommended quality arrangements to ensure high quality assessments including the independent review function which is a critical part of ensuring quality.

IDI support to conduct assessments

Currently IDI provides support to SAI PMF assessments through three main modalities:

  1. Assessments conducted thought the IDI Initiative on Strategy, performance measurement and reporting (SPMR).

    Through the SPMR Initiative IDI supports SAIs through a complete strategic management cycle. From assisting SAIs to conduct a holistic performance assessment using the SAI PMF framework to establishing high-quality strategic and operational planning processes, and in setting up integrated mechanisms for monitoring and reporting on performance.

    The Initiative provides more comprehensive support to assessment teams and is also supporting the SAIs to use the results from the SAI PMF assessment as a basis for developing the SAI strategic plan. Please see this link for more information on the SPMR Initiative.

  2. Assessments conducted through SAI PMF facilitation programmes.

    This entails a coordinated effort in supporting SAIs conducting a SAI PMF assessment where a small group of SAIs conduct their assessments simultaneously. It entails more comprehensive support to assessment teams in conducting their assessments.

  3. Support to stand alone assessments.

    IDI functions as a resource center on SAI PMF which entails that the SAI PMF Team within IDI will be happy to respond to any questions about SAI PMF such as ad hoc questions from SAIs and assessment teams. It can be questions from SAIs wanting to know more about the framework, clarification on a good process for conducting an assessments, support in how to understand the different indicators and criteria while assessment teams conduct their assessments and so forth.

Independent Review

It is strongly recommended that all Terms of References for an assessment and SAI PMF reports are subject to an independent review. IDI coordinates this function and utilises a pool of SAI PMF experts to conduct the independent reviews. IDI offer this service to all assessments that requests this free of charge and ensures confidentiality of information.

To request for independent review, please contact the SAI PMF Team within the IDI at [email protected].

Independent review of the SAI PMF performance report:
The reviewer will check the report’s adherence to SAI PMF methodology and the key objectives of the independent review are to ensure that the indicators and scores are applied correctly, based on sufficient and appropriate evidence, and that these elements support an analysis leading to valid conclusions. The process will end up in an independent review statement that can be included in the final SAI PMF performance report.

Independent review of the Terms of Reference
The Terms of Reference is the key product of the planning stage of an assessment. It is the agreement between the assessment team and the head of SAI and should include all key decisions about the assessment. It is recommended to send the ToR to IDI for independent review to ensure that the assessment takes off in the right direction and is properly planned which will avoid complications later in the assessment process. The reviewer will check that all key considerations have been made and documented in the ToR.

Quality Arrangements

Each individual SAI PMF assessment should take measures to ensure a high-quality product. Regardless of approach, arrangements for quality control and independent review should be planned, performed and disclosed to ensure proper quality of the assessment. A description of the quality arrangements should be documented in the Terms of Reference.

A recommended solution for quality control arrangements prior to independent review is that the assessment team leader is responsible for the first level of quality control. While the second level is conducted by managers or staff in the SAI, and/or potentially a donor organization, who have not been part of the assessment team but knows the SAI well. The second level of quality control should verify that the facts presented in the report are correct and ensure that issues have not been misinterpreted.