SAI Performance Measurement Framework
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SAI Performance Measurement Framework

About the SAI PMF FrameworkStrategic and operational governanceSAI PMF Implementation and FacilitationAssessment guidance and supportTraining on SAI PMFIndependent Review of AssessmentsGlobal Overview of AssessmentsProgramme team

About SAI PMF Framework

The SAI PMF provides Supreme Audit Institutions (SAIs) with a framework for voluntary assessments of their performance against the International Standards for Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level.

SAI PMF was officially endorsed as an INTOSAI tool at the INTOSAI Congress in Abu Dhabi in December 2016.


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The framework can be used to contribute to improved SAI capacity development and strategic planning through promoting the use of performance measurement and management, as well as identifying opportunities to strengthen and monitor SAI performance and to strengthen accountability. It is relevant for those SAIs that have adopted, aspire to adopt, or wish to benchmark themselves against the ISSAIs and other international good practices. It is a voluntary tool and not intended to be obligatory in all or parts of the INTOSAI community.

In line with the objectives of ISSAI 12 The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens, the SAI PMF also provides SAIs with an objective basis for demonstrating their ongoing relevance to citizens and other stakeholders. It aspires to assess SAI contribution towards strengthened accountability, transparency and integrity. It gives SAIs an opportunity to become model organizations, leading by example in promoting transparency and accountability through credible public reporting on their own performance.


pdf SAI PMF Endorsement Version Spanish (859 KB)

pdf SAI PMF Endorsement Version German (2.62 MB)

pdf SAI PMF Endorsement Version French (1.28 MB)

pdf SAI PMF Endorsement version Arabic  (3.85 MB)


Background and Development

The Supreme Audit Institutions Performance Measurement Framework (SAI PMF) was developed by the INTOSAI Working Group on the Value and Benefits of SAIs (WGVBS) following a decision at the INTOSAI Congress in South Africa in 2010. The 2016 version, which was subject to extensive consultation and testing through more than 20 pilot assessments, and several official rounds of consultation endorsed at the INTOSAI Congress in Abu Dhabi in 2016, reflects experiences from the Pilot Version (from July 2013), which was with numerous stakeholders during 2013-15.

Prior to the SAI PMF Task Team making a decision to develop a new tool for assessing the performance of SAIs, the INTOSAI-Donor Secretariat conducted a mapping of existing tools used within the INTOSAI and donor communities to assess the performance of SAIs. The purpose of the mapping was to gain an understanding of the existing tools, and to consider the usefulness of different tools, in whole or in part, to inform the development of a future SAI PMF. The mapping exercise showed that none of the existing tools met all the defined requirements that such a tool should meet in order for it to serve the needs of different stakeholders. The main recommendation from the mapping report was to develop a new SAI performance measurement tool, with the aim of meeting as many of the requirements as possible building on already existing tools so as not to duplicate efforts.

SAI PMF Official Information Video English
SAI PMF video Russian
SAI PMF video Arabic
SAI PMF video Portuguese
SAI PMF video Spanish
SAI PMF video French

Experiences of SAI's with SAI PMF 


Strategic and operational governance

SAI PMF is a cornerstone of INTOSAI Strategic Goal 2 “Capacity Development”, and is identified as a strong basis for assessing needs to inform SAI strategic plans and capacity development efforts. The INTOSAI Capacity Building Committee (CBC) has the strategic governance lead for SAI PMF. Importantly, the CBC is to “serve as the custodian of the SAI PMF and advocate for its use among SAI” and to “provide strategic direction for and oversee the implementation, maintenance, use, and relevance of the SAI Performance Measurement Framework”.

The SAI PMF Team within IDI is the operational lead on SAI PMF support, coordination, and facilitation. It acts as a global coordinator and provider of SAI PMF support functions, under the supervision and strategic guidance of the CBC as the custodian of the SAI PMF.

In order to strengthen the development and implementation of the SAI PMF, an SAI PMF Independent Advisory Group (IAG) of volunteer donors, SAIs and INTOSAI bodies was established. The IAG provides strategic advice and recommendations to support the CBC and the SAI PMF Team in their efforts to continuously develop and implement the SAI PMF strategy. It is also tasked with ensuring continued and appropriate donor engagement in the SAI PMF.

Current members of the IAG are:

  • SAI of Brazil (Chair)
  • SAI of Suriname
  • Inter-American Development Bank (IDB)
  • SAI of Tunisia
  • Swiss State Secretariat for Economic Affairs (SECO)
  • Norwegian Agency for Development Cooperation (NORAD)
  • SAI of Norway
  • SAI of France
  • SAI of Nepal

SAI PMF Global Implementation Strategy 2017-19

When the INTOSAI approved the SAI PMF in December 2016, they also gave support to the SAI PMF Implementation Strategy 2017-19. The SAI PMF strategy was developed by a working group established on the request of the INTOSAI Goal chairs, comprised of the CBC (SAI South Africa and SAI Sweden), the INTOSAI-Donor Secretariat, the INTOSAI Development Initiative and the Chair of the WGVBS (SAI Mexico). 

pdf SAI PMF Implementation Strategy 2017-19 (696 KB) sai pmf implementation_strategy

The 2020-2022  pdf Implementation Strategy (229 KB)  will be put forward for endorsement at the INCOSAI XXXIII in Moscow, 23 – 29 September 2019.

The overall purpose of the strategy is to guide the global rollout of SAI PMF after endorsement at INCOSAI 2016 to achieve sustainable improvement in SAI performance globally, through use of SAI PMF.

To achieve this purpose, the following two strategic outcomes have been identified:

  • Strategic outcome 2.1: To establish the SAI PMF as a widely recognised tool within INTOSAI for holistic, evidence-based SAI performance measurement, and recognised as such by in-country stakeholders and the donor community
  • Strategic outcome 2.2: Through an effective roll-out of the SAI PMF, with proper guidance and support activities, ensuring that all assessments are considered to be of high quality, credible and relevant to all users


Regional Implementation Plans

The SAI PMF Implementation Strategy emphasizes the need for regionally tailored SAI PMF implementation plans based on needs and resources. The plans are being developed in cooperation between the SAI PMF Team within IDI, INTOSAI Regions and other relevant committees at the regional level. Those implementation plans shall lay down agreements for delivery of regional training courses and events, knowledge-sharing activities, and other needs-based support. They will include the planned SAI PMF activities such as:

  • Facilitated SAI PMF programmes
  • Stand-alone regional SAI PMF trainings
  • Awareness raising and knowledge sharing activities
  • Communication activities

Facilitation programmes

The SAI PMF Team has received a number of requests from INTOSAI regions, individual SAIs and donors for programs that facilitate the conduct of SAI PMF assessments and use of its results. A program to facilitate the conduct of SAI PMF assessments would be a coordinated regional approach to undertaking SAI PMF. The assessment teams will be given appropriate training in addition to support and guidance from resource persons and peers during the assessment. A facilitated programme supports monitoring of SAI and regional level strategic plans for sustainable institutional, organizational and professional development.

Each group of SAIs participating in a facilitated programme will consist of approximately 5-6 SAIs. The aim for the participating SAIs is to complete the required training and finalise their SAI PFM report within a period of one year.

The structure of a facilitated programme is flexible, meaning that it can be adjusted and elements can be added according to demand and need.

Assessment guidance and support by the SAI PMF Team

The SAI PMF Team in IDI was established in early 2017 when it took over operational responsibilities for SAI PMF roll-out and support from the INTOSAI Donor Secretariat. The SAI PMF Team is the operational lead on SAI PMF and is the global training body, support function and knowledge centre for SAI PMF and provides the following services:

Guidance and implementation support:



  • Development of a pool of experts to support SAI PMF roll-out in different languages
  • Delivery of training courses and workshops related to SAI PMF


Independent Review:

  • The IDI SAI PMF Team offers to conduct or arrange other SAI PMF experts to conduct independent reviews of all SAI PMF assessments. A statement of independent review is issued for all reports that have undergone an independent review arranged by the SAI PMF Team in the IDI

Training courses and Workshops

A key pillar of the SAI PMF Implementation Strategy is to build a network of SAI PMF assessors on the SAI PMF in order to build capacity among the INTOSAI and Donor Communities, both to carry out SAI PMF assessments and to train others who use SAI PMF.

The SAI PMF Team is currently providing the following training on SAI PMF:

  • Basic training course covering the concept, stages of SAI PMF assessment and key issues to consider in the assessment of the domains.
  • A focus on the planning of assessments.
  • Advanced training course with a focus on a deeper understanding of developing an SAI PMF report
  • Knowledge sharing workshop: sharing of assessment experiences mainly for assessments conducted as part of a facilitated programme
  • Training on Independent Review of SAI Performance Reports

Training is arranged and offered on demand and in coordination with the INTOSAI Regional Bodies.

The planned training for 2020 is designed to cater for the following:

i. SAIs participating in the Strategy, Performance Measurement and Reporting (SPMR) Initiative
ii. SAIs undertaking a performance assessment as part of a regional facilitated programme
iii. SAIs not participating in (i) or (ii) above, the donor community and other interest groups and individuals.

Training Events 2020
January Review workshop (SPMR) CREFIAF
February Review workshop (SPMR) OLACEFS
April Review workshop (SPMR) ARABOSAI
TBA Basic training - Facilitated Programme CAROSAI
TBA Review workshop - Facilitated Programme CAROSAI
TBA Basic training course N/A
TBA Advanced Training N/A
TBA Independent Review N/A

If you have any questions in relation to SAI PMF, need support or are interested in organising a course in your region, please contact the SAI PMF IDI at This email address is being protected from spambots. You need JavaScript enabled to view it.. See also our event calendar for more information event calendar

Independent Review of Assessments

It is strongly recommended that all SAI PMF reports are subject to an Independent Review of the report’s adherence to SAI PMF methodology by a certified reviewer. Key objectives of the Independent Review are to ensure that the indicators and scores are applied correctly, based on sufficient and appropriate evidence, and that these elements support an analysis leading to valid conclusions. The IDI offers to arrange Independent Review of all SAI PMF assessments that request this. To request for independent Review, please contact the SAI PMF team within the IDI at This email address is being protected from spambots. You need JavaScript enabled to view it.

Each individual SAI PMF assessment should take measures to ensure a high-quality product. Regardless of approach, arrangements for quality control and independent review should be planned, performed and disclosed to ensure proper quality of the assessment. A suggested solution for quality control arrangements prior to independent review can be that the assessment team leader is responsible for the first level of quality control, while the second level is conducted by managers or staff in the SAI, and/or potentially a donor organization, who have not been part of the assessment team. The quality control should verify that the facts presented in the report are correct, and ensure that issues have not been misinterpreted. Further guidance for quality arrangements can be found in the SAI PMF guidance for assessors and in the library.

Global Overview of Assessments as of April 2019

The SAI PMF team maintains a monitoring system to track progress in the implementation of SAI PMF assessments around the world. The system compiles information from an annual progress survey, as well as from updates from individual assessments.

Map of Assessments

Key Figures on SAI PMF Implementation


Published SAI PMF assessments:

Programme team

dafina 125
Dafina Dimitrova 
Senior Manager - SAI Governance
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Irina Sprenglewski 
Manager - SAI Governance
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Brighton Nyanga
Manager - SAI Govenance
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jianhua 125
Jianhua Qian Coordinator - SAI Govenance
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