INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

pdf SAI Strategic Management Handbook – Version 1


SAI Strategic Management Handbook – Version 1

The SAI strategic management handbook aims to provide step by step, user-friendly guidance for strategic management, from performance assessment and strategic planning through operational planning, performance measurement and reporting that reflects recent developments and latest thinking. It is particularly relevant in the context of COVID-19, which has highlighted the importance of strong SAI strategic management practices that contribute to transforming SAIs to organisations that thrive in uncertainty and seize new opportunities.

The document was prepared in the framework of IDI’s Strategy, Performance Measurement and Reporting (SPMR) initiative supporting over 40 SAIs in the area of strategic management since 2017. As an IDI Global Public Good (GPG), this handbook follows the Protocol for Quality Assurance requirements of IDI’s GPGs from 2019.