SAI Performance Measurement Framework

New Tool for More Effective Government Auditing

Presented by Yngvild ARNESEN
Financial Management Specialist, MENA, The World Bank


The International Organisation of Supreme Audit Institutions (INTOSAI) has developed a new tool to enable supreme audit institutions (SAIs) to better measure, manage, monitor, and report on their performance—the SAI Performance Measurement Framework (SAI PMF).

The SAI PMF enables SAIs to evaluate their audit methodology and institutional framework. It helps them identify how they can improve their performance and thus make an even stronger contribution to the stewardship of public funds and good governance. While taking the country context and public financial management environment into consideration, the SAI PMF benchmarks the SAI’s practices against the key principles of the International Standards of Supreme Audit Institutions. The SAI PMF may be used for self-assessment, external evaluation, or peer review.

Positive first experiences

Following broad consultation, an official pilot version of the SAI PMF was presented at the INTOSAI Congress in Beijing in October 2013. Over 20 SAIs around the world are now planning or conducting assessments using the new tool, and the first experiences have been positive.

The Court of Accounts of Djibouti was among the first to complete an assessment. The exercise helped the Court refine its development objectives and attract donor support. The Supreme Audit and Administrative Control Bureau of the Palestinian Authorities is planning an assessment in cooperation with the World Bank and a peer SAI. Further assessments are planned in Europe, Asia, Africa, and Latin America, and the World Bank supports several of them.

Worldwide training on the tool

A network of experts qualified to use the SAI PMF is being established through training courses run by the INTOSAI Development Initiative. So far around 200 assessors have been trained, including a number from the World Bank. Courses were held in Tunisia and Morocco in 2013, and the first course in Arabic is planned for early 2014. The target audience is SAI employees, staff of donor organizations, and consultants. 


The INTOSAI Development Institute (IDI) is a non-profit organization that aims to enhance the institutional capacity of Supreme Audit Institutions in developing countries through needs-based, collaborative and sustainable development programs in INTOSAI regions and groups of SAIs to meet the existing and emerging needs of stakeholders. Since 2010, the IDI is also the secretariat for the INTOSAI-Donor Cooperation.