SAI Performance Measurement Framework
The SAI Performance Measurement Framework (SAI PMF) is an international framework for self, peer, or external assessment of a SAI’s performance against the International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices, thereby enabling the SAI to confidently engage internally and externally regarding its future. It has been developed under the auspices of the INTOSAI Working Group on the Value and Benefits of SAIs, with valuable support from the INTOSAI-Donor Cooperation, to be implemented under INTOSAI ownership in collaboration with the donor community. At the INTOSAI Congress in 2016, SAI PMF was officially adopted by INTOSAI. The governance of SAI PMF was transferred from the INTOSAI-Donor Cooperation to the Capacity Building Committee of INTOSAI, with the SAI PMF Unit in the INTOSAI Development Initiative, taking responsibility for operational roll out.
The SAI PMF can be applied in all types of SAIs, regardless of SAI models, mandate, national context and development level, so long as the SAI considers the ISSAIs as a relevant benchmark.
The SAI PMF is a valuable tool for all SAIs, regardless of development level, to demonstrate to stakeholders the extent to which the SAI contributes to strengthening public financial management, promoting good governance, fostering transparency and accountability, and fighting corruption, and ultimately the SAIs’ commitment to increasing their value and benefits to society.
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