SAI Strategy, Performance Measurement and Reporting

Strategy, Performance Measurement and Reporting

BackgroundProgramme AnnouncementProgramme ObjectiveParticipating SAIsProgramme Implementation StrategySPMR team


The IDI launched its strategic planning programme in 2006, to support SAIs in developing their strategic plans. Subsequently, this programme was enlarged to include comprehensive needs assessment guidance. Under this programme, the IDI developed a strategic planning handbook, needs assessment guidance and supported a large number of SAIs in INTOSAI regions in developing their strategic plans following a broad-based approach. With the introduction of the ISSAI framework in 2010, the criteria and requirements for a well functioning SAI were clearly articulated. The IDI used this framework to develop its SAI Capacity Development Framework. The IDI provided support for ISSAI Implementation based on this framework and developed detailed ISSAI compliance assessment tools to help SAIs map their current practices to ISSAI requirements.

The INTOSAI-Donor Cooperation Secretariat, located within the IDI, also coordinates efforts to develop an SAI PMF. In the meanwhile, there has been increasing emphasis in the IDI and INTOSAI community on measuring performance and reporting on performance. The IDI realised the need to align its various guidance documents and tools developed over a period of time and integrate these into a comprehensive strategic management process. It was also time to revise the strategic planning guidance and augment different sections of the guidance. The Strategy, Performance Measurement and Reporting programme was launched in 2015 to take care of the above-mentioned needs.

Invitation to the IDI Strategy, Performance Measurement and Reporting (SPMR) Program

The INTOSAI Development Initiative (IDI), in cooperation with INTOSAI Regions, is pleased to announce the launch of the new IDI Strategy, Performance Measurement and Reporting (SPMR) programme, which addresses institutional capacity development and supports Supreme Audit Institutions (SAI) in strategic management for stronger SAI performance. The SPMR programme is funded by the Swiss State Secretariat for Economic Affairs (SECO) and IDI core funds.

The SPMR programme will assist SAIs in holistic performance assessment through the SAI Performance Measurement Framework (SAI PMF), in establishing high-quality strategic and operational planning processes, and in setting up integrated mechanisms monitoring and reporting on performance. It builds on a wealth of previous experience of the IDI in strategic management. It incorporates a strong methodology based on the latest developments in the area, with insights from experiences of SAIs at different stages of development, and a regional perspective to ensure maximum relevance.

SPMR will be delivered through a combination of regional workshops and SAI-level support based on needs. The programme is open and suitable for SAIs at all levels of institutional development. Direct costs of participation (travel, accommodation and conference package) will be covered for SAIs from countries on the OECD-DAC list of eligibility development assistance.

We believe that the SPMR programme has the potential to significantly and sustainably contribute to improving good governance in SAIs and thereby enhance their performance and relevance. We would like to therefore invite all interested SAIs to participate in SPMR.

For more information on the programme design, expectations and guidelines for registration and participation, please refer to the global SPMR programme announcement below.

Please note that for some INTOSAI Regions, separate communication on behalf of the Regional Body involved in the programme coordination will be sent out and published on the regional website in the coming days.

Please express your interested by 24 December 2018


Programme Objective

The main objective of the programme is

"strategically managed SAIs and INTOSAI regions leading to higher performance"

Participating SAIs

All INTOSAI Regions.

world map

Programme Implementation Strategy

The programme aims to achieve this objective using the following results framework:

implementation strategy

The programme will include alignment of IDI and INTOSAI global public goods. The guidance will provide a revised model that focuses on the whole strategic management process, and positions SAI PMF as a tool that can be used throughout the strategic management process.

As such, the handbook will speak of a value chain approach to strategic management for SAIs and regions by providing guidance for strategic planning, but also detailed guidance on performance measurement systems and reporting on performance.

The IDI has in 2015 and 2016 provided support in developing the strategic plan for SAI Liberia and Bhutan using the draft framework detailed below.

values and benefits

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Following, the discussions held during the IDI workshop with INTOSAI Regions and taking stock of the work done by the INTOSAI CBC in the field of regional professionalism, IDI developed a Strategic Management Framework for Regions detailed below.

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This framework has been used to support CAROSAI and ASOSAI and is currently used to support ARABOSAI and CREFIAF. 

As part of the implementation strategy of the programme, IDI is providing support on a case by case basis but is currently developing a strategy for rolling out the programme at global or the regional level.


Programme team

Ola Hoem Deputy Director General SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.
Freddy 125
Freddy Yves Ndjemba Manager SAI Governance DepartmentThis email address is being protected from spambots. You need JavaScript enabled to view it.
Dafina 125
Dafina Dimitrova Senior Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.
nils 125
Nils Vösgen Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.
Camilla Frediksen Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.