Presented by: Luciano Danni
Date:may, 2012
INTOSAI Working Group on the Value and Benefits of SAIs
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INTOSAI Congress (2013)
Approval
INTOSAI Working Group on the Value and Benefits of SAIs
Oversight and Direction
Mandate: Johannesburg
Accords (INCOSAI XX, 2010)
WGVBS SAI PMF Task Team
Development of SAI Performance
Measurement Framework
Coordinator: INTOSAI-Donor Secretariat @ IDI
INTOSAI
Capacity Building
Committee
Members
INTOSAI-Donor
Steering Committee
Members
SAI PMF Reference Group
Technical Advice, Review and
Quality Assurance
INTOSAI
Capacity Building
Committee
Members
INTOSAI-Donor
Steering Committee
Members
Other Groups:
PEFA Secretariat,
International
Budget
Partnership
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• A Performance Measurement Framework tailored to SAIs
• Intended to give a high level assessment of SAI performance against established INTOSAI good practice:
– The ISSAI framework
– The Framework on the Value and Benefits of SAIs
– Other INTOSAI guidance material
• Consisting of a set of measurable indicators and guidance for a narrative performance analysis
• Combination of objective measurement and qualitative assessment
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– Increased understanding in the INTOSAI community of what good practice for SAIs entails
– Individual SAIs can benchmark their performance against good practice – and learn where there is room for improvement
– Based on this they can make more detailed ISSAIs compliance assessments
• To demonstrate progress and value and benefits to society
– The framework will be well suited for measuring progress over time and demonstrating this to external stakeholders
– Show to stakeholders how the SAI contributes to strengthening public financial management
• Internal performance measurement / annual reporting
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– SAIs can use assessment results to get support from donors and other external stakeholders
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SAI Performance Measurement Framework – Proposed Structure
SAI Environment
B.
Independenc e and Legal
Framework
SAI Capability
SAI STRATEGY
C. Strategy and Organizational
Development
SAI CORE BUSINESS
D. Audit Standards and
Methodology
SAI
Performance
A.SAI
Performance
Impact
Contribution to Public
Financial
Management,
Governance and Tackling
Corruption E.
Management
& Support
Structures
F.
Human
Resources
G.
Communication and Stakeholder
Management
SAI SUPPORT SERVICES
Public Financial Management Environment
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SAI-6
SAI-7
SAI-8
SAI-9
SAI-1
SAI-2
SAI-3
SAI-4
SAI-5
A. SAI Performance
Financial Audit Results
Compliance Audit Results
Performance Audit Results
Other SAI Activities
SAI Annual Report
B. SAI Independence and Legal Framework
Independence of the SAI
Independence of the Head of the SAI and its Officials
Mandate of the SAI
C. Strategy and Organizational Development
Strategy and Organizational Development
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SAI-10
SAI-11
SAI-12
SAI-13
SAI-14
SAI-15
SAI-16
SAI-17
SAI-18
SAI-19
D. Audit Standards and Methodology
Audit Plan for SAI
Financial Audit Procedures
Compliance Audit Procedures
Performance Audit Procedures
Quality Control and Quality Assurance of Audit Processes
E. Management and Support Structures
Management and Internal Control
Support Structures and Infrastructure
F. Human Resources
Leadership and Management
Planning and Policy Development
Training and Knowledge Sharing
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G. Communication and Stakeholder Management
SAI-20 Communications Strategy and Internal Communication
SAI-21 Communication with the government branches
SAI-22 Communication with the Media, the Citizens and the Civil
Society
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• The Working Group on the Value and Benefits of SAIs to discuss concept note and way forward at its meeting in
Mexico 11-13 June 2012
• Proposed way forward includes piloting in different regions during 2012 and 2013
• First draft PMF including indicators completed, but needs further development
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• Current revision of ISSAIs may have implications for SAI PMF – should keep each other informed of developments
• PSC members welcome to join the Reference Group for the
SAI PMF
• SAIs interested in conducting a pilot are invited to contact the
INTOSAI Development Initiative
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www.idi.no
INTOSAI-Donor Cooperation
SAI Performance Measurement Framework
E-mail: INTOSAI.Donor.Secretariat@idi.no
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