For SAIs to be effective, they should be learning organisations that constantly strive to enhance their performance. Thorough, holistic and evidence-based assessments of performance at regular intervals, serving as baselines and measures of progress, should be standard practice for SAIs. IDI will therefore support this process by encouraging and supporting SAIs to use the SAI PMF methodology. IDI will facilitate and support assessments, provide training to create an enhanced pool of SAI PMF assessors, and will ensure the quality of the assessments by arranging an independent review of adherence to the SAI PMF methodology. IDI will closely collaborate with INTOSAI Regions, as well as with the INTOSAI CBC as the strategic governance lead for SAI PMF, to ensure the continuous roll-out of SAI PMF. Performance assessments also form a key input into component two below. 

Strategic management starts with understanding the current situation of a SAI (component 1) and the expectations of its stakeholders This can serve as a basis for the development of a strategic plan that defines the desired performance changes in the SAI over time. IDI will assist SAIs in key areas of the strategic management process, including:

a. Developing strategic and operational plans

b. Establishing a related monitoring system

c. Periodic reporting on the achievement of strategic and operational goals and objectives

d. Strategic decision-making based on observed progress (linked to component 1)

Processes related to strategic management should be supported by systems and practices to ensure professional conduct and ethical behaviour. Within this component, IDI will also assist SAIs in strengthening their integrity by e.g. support to developing Codes of Ethics in accordance with ISSAI 30, and in developing systems to ensure practical implementation of their Code of Ethics.

The effectiveness with which SAIs fulfil their role of holding government to account for the use of public resources depends not only on the quality of a SAI’s audit work. It is also crucial that the SAI works in partnership with the accountability functions of the legislature and the executive arm of government, so they can make use of audit findings and enact change. This can also be enhanced through sustained interaction with other stakeholders such as the media, CSOs and citizens. The 2017 Global SAI Stocktaking report revealed substantial limitations in the extent and nature of SAI stakeholder engagement, including a general lack of communication with stakeholders beyond the publication of audit reports.

IDI will support SAIs in their efforts to identify external opportunities for more effective engagement with their stakeholders through the:

a. Development of stakeholder engagement and communication strategies, including stakeholder mapping and prioritisation;

b. Provision of SAI-level support for SAIs to implement their stakeholder engagement strategies and initiate interactions with key stakeholders; and

c. Compilation of good practices and updates of IDI guidance on stakeholder engagement.

SUPPORT SAIs IN STRENGTHENING ENGAGEMENT WITH STAKEHOLDERS

Strong corporate services (including financial and human resource management) are also key to ensuring SAIs are well-governed. IDI will monitor the need of SAIs in these areas, and if resources allow, will consider expanding this work stream to address common, emerging SAI needs.