Introduction

Introduction

The IDI is the INTOSAI body that works across The International Organisation of Supreme Audit Institutions (INTOSAI) strategic goal areas and supports SAIs in developing countries, in their efforts to sustainably enhance performance, independence and professionalism. INTOSAI is a non-profit umbrella organization of SAIs across the world. Established in 1953, it currently has 194 regular members and five associate members.

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The IDI provides support to SAIs by facilitating

  • Implementation of international standards, including the ISSAIs
  • Development of institutional, organisational and professional staff capacities
  • Knowledge sharing and implementation of good practices
  • Scaled up and more effective support to SAIs through partnerships with stakeholders

Using a client-centred approach the IDI facilitates SAI development initiatives at global, regional, subregional and SAI level; including bilateral support on a needs basis.

The IDI also serves as secretariat to the INTOSAI-Donor Cooperation, established in 2010 to enhance the volume and coordination of support for strengthening SAIs in developing countries. The IDI Board has approved the continuation of the INTOSAI-Donor Secretariat’s third phase of operations as part of the IDI. Besides delivering capacity development programmes and serving as the secretariat to the INTOSAI-Donor Cooperation, the IDI also serves as an expert and information centre on public sector auditing for donors, SAIs and other stakeholders; and facilitates knowledge sharing in the INTOSAI community.

The IDI was established by resolution of the INTOSAI Congress (INCOSAI) in 1986 and was hosted by the SAI of Canada from 1986 to 2000 prior to being hosted by the Office of the Auditor General of Norway (OAGN) since 2001 following approval of the Norwegian Parliament. IDI actively partners in its operations with INTOSAI which has regional groupings and different working groups and task forces on specific areas of SAIs’ operations.

The IDI’s target group of beneficiary SAIs includes over 140 developing countries listed on the OECD DAC list for the respective years. As per the IDI Strategic Plan 2014-2018, the IDI also provides support to developed countries on cost recovery basis. Limited Bilateral support is also offered to SAIs from fragile states.

Mandate, Vision, Mission & Values

Mandate

The IDI is an INTOSAI body that supports Supreme Audit Institutions in developing countries, in their efforts to sustainably enhance performance, independence and professionalism.

The IDI provides support to SAIs by facilitating

  • Implementation of international standards, including the ISSAIs
  • Development of institutional, organisational and professional staff capacities
  • Knowledge sharing and implementation of good practices
  • Scaled up and more effective support to SAIs through partnerships with stakeholders

Using a client-centred approach the IDI facilitates SAI development initiatives at global, regional, subregional and SAI level; including limited bilateral support on a needs basis. The IDI may also provide capacity development support for developed country SAIs on cost recovery basis.

Vision

Supreme Audit Institutions making a difference in the quality of public sector governance and service delivery for the benefit of citizens

Mission

The INTOSAI Development Initiative is an INTOSAI body, which supports Supreme Audit Institutions in developing countries, in their efforts to sustainably enhance performance, independence and professionalism. The IDI provides this support by facilitating and coordinating effective SAI capacity development programmes; developing and disseminating Global Public Goods; strengthening regional bodies, networks and communities; and mobilizing scaled up and more effective support to SAIs.

IDI Values

The IDI’s Values are shared beliefs that define its organisational ethos. They also serve as guiding principles by steering the way the people within the IDI think and act while striving to fulfil the organisation’s Mission and achieve its Vision. The IDI Values form a firm foundation on which stands all the strategies formulated and implemented by the IDI.

Innovation

The IDI constantly strives to find new ways to improve and meet stakeholder needs with greater effectiveness. For it, change is an opportunity rather than a threat. The IDI encourages creativity and is not afraid to take informed responsible risks.

Diversity

The IDI respects and encourages diversity in its various forms, including diversity of ideas, diversity of cultures and gender diversity. It recognises the value of different perspectives and diverse experiences. Diversity is reflected in the IDI’s staffing as well as in the way it operates to meet the diverse needs of its different stakeholders.

Impact

In spending the public funds at its disposal the IDI is committed to delivering expected results in a cost-efficient manner. The underlying aim of all its efforts is to deliver products and services that promote desirable change in and for those who receive support from the IDI. The IDI endeavours to facilitate outcomes by weaving in ownership and sustainability measures throughout all its activities.

Organisation and Governance

The IDI Secretariat is based in Oslo and has 26 staff members from 14 nationalities, with some of them operating from INTOSAI regions. The IDI is registered as a Norwegian foundation. The IDI Board is chaired by Auditor General, Norway. There are nine other members from SAIs of Austria (Secretary General of INTOSAI), Norway, the Netherlands, South Africa(Chair of the INTOSAI Capacity Building Committee), Sweden and UK. Most of the IDI Board members are heads of their respective SAIs.

The composition and rules of procedures of the IDI Board have recently been revised in accordance with the recommendations of the IDI Governance Review report 2015. These changes have been brought about to make the Board more representative and efficient.

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Strategic Plan 2014-2018 and the IDI Results Framework

This strategic plan is the IDI’s third strategic plan. It seeks to take forward the work done in the previous plans. This strategic plan contains a revised mandate that reflects the changes in the IDI’s role and the environment in which it operates. During the last strategic plan, the IDI mainly focused on supporting organisational and professional staff capacity development. In this strategic plan period, the IDI will in addition also support the institutional capacity development of SAIs. The IDI’s portfolio has expanded to include bilateral support programmes in limited cases to SAIs in fragile countries which do not have other providers of support. This plan contains the IDI Results Framework which distinguishes between SAI Outcomes and IDI Outcomes. The SAI outcomes are based on the INTOSAI’s Value and Benefits Framework. The IDI has also described its service delivery model and SAI capacity development model for the first time in this strategic plan document.

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Performance during 2013- 2015

The IDI reports on its annual performance as per the IDI Results Framework through the IDI Performance and Accountability Report for the respective year.

The IDI’s outreach through its programmes in terms of participation in the IDI programmes from beneficiary SAIs for 2013-2015 is summarized in the following table and graphic:

YearTotal SAIsINTOSAI Regions coveredDeveloping country SAIsFragile State SAIsTotal Participants% female participationProgrammes delivered in more than one language
2013 153 8 119 38 802 44 40%
2014 150 8 122 47 1175 41 44%

 

Performance-2015

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About IDI