Résumé de cet article disponible en français au bas de la page.

In today’s volatile global landscape, marked by democratic backsliding and growing calls for accountability, the role of Supreme Audit Institutions (SAIs) is more vital than ever. This is especially true in Sub-Saharan Francophone Africa, where SAI leaders must navigate political complexity, institutional constraints, and rising citizen expectations, all while upholding integrity and oversight.

From 28 to 30 May 2025, Heads of SAIs convened in Senegal for a high-level gathering focused strengthening their leadership skills and adapting to shifting realities. Far from a routine meeting, the event marked the expansion of IDI’s redesigned Mastery Initiative into the Francophone region, following its successful launch earlier this year for English and Spanish-speaking audiences.

Oversight leaders from Benin, Burkina Faso, Burundi, Comoros, Côte d'Ivoire, Djibouti, Senegal, and Chad—members of the Regional Council for Training of Supreme Audit Institutions of Sub-Saharan Francophone Africa (CREFIAF)—came together to exchange ideas, tackle shared challenges, and explore the demands of bold, future-focused leadership. Hosted by the Cour des Comptes of Senegal (SAI Senegal), the Masterclass gave Francophone SAIs a platform to take centre stage.

A Venue Full of Experience and Aspiration

In Francophone Sub-Saharan Africa, where governance challenges reflect shared history and institutions, peer collaboration is vital for stronger public oversight. As participants arrived in Dakar for the Leading in a Global Context Masterclass, a sense of familiarity grew—from past exchanges and the common challenges uniting them.

The Masterclass brought together a distinguished group of high-level leaders and experts, reflecting IDI’s strong strategic relationships across the public oversight and development community. Present were regional leaders representing the West African Economic and Monetary Union (UEMOA) and the Secretariat of CREFIAF, whose participation reinforced the collaborative spirit driving progress in Francophone Africa.

Additionally, panellists from institutions such as the World Bank, International Monetary Fund, European Investment Bank, European Court of Auditors, and the International Budget Partnership Senegal guided and enriched discussions throughout the event.

Their insights underscored a key reality: while national contexts differ, both threats and solutions cross borders.

SAI leaders also play a critical role in upholding transparency and accountability in such complex environments. Opening the event, Mamadou Faye, First President of SAI Senegal, emphasised the importance of this engagement, saying: “This is a unique platform for peer learning amongst SAI leaders in the region, who often face similar institutional and organisational challenges.”

To enhance CREFIAF’s leadership capacity, the event’s success depended on vital international support made possible by the Swiss State Secretariat for Economic Affairs (SECO).

Representing Switzerland, Pablo Padrut, Chargé d’Affaires a.i. at the Swiss Embassy in Senegal, reaffirmed this commitment: “Switzerland proudly supports strengthening SAIs and their leaders, who are essential to safeguarding public resources and reinforcing public trust.” 

Redefining Leadership in an Increasingly Connected World

In today’s climate of growing public doubt, institutions face a crisis of trust. SAIs are among the few that still hold credibility, but that trust cannot be taken for granted.

To meet this challenge, leadership must evolve.

But what does it mean to lead globally when your mandate is grounded nationally? For these SAI heads, it meant reimagining leadership itself by looking beyond domestic boundaries to engage with regional realities and global trends.

Throughout the week, a range of expert speakers and facilitators offered fresh perspectives that challenged participants to reflect critically on their leadership roles. Topics like corruption, political instability, and slow-paced reform were not abstract concepts—they were lived realities for many in the room prompting candid, engaging and thought-provoking discussions. Sharing these experiences created space for genuine connection, grounded in mutual understanding and professional solidarity.

Ismahan Mahamoud, First President of the Court of Accounts of Djibouti (SAI Djibouti) and Chair of CREFIAF, confirmed the importance of this dialogue, saying: “The issues tackled during the Masterclass and the perspectives shared among heads of SAIs will equip us with precious insights in our roles as defenders of accountability.”

Key Takeaways for SAI Leaders: Institutions Must Meet the Moment

As conversations deepened, broader questions emerged about key topics for SAIs in the region: digitalisation, citizen engagement, and public trust.

Digital Transformation Expert and former representative from the European Court of Auditors, Magdalena Cordero, addressed the need for institutional adaptation head-on. A long-time contributor to public sector digital reform efforts, she identified the perceived tension between transformation and tradition.

Rather than calling for a disruptive revolution, she emphasised that digital transformation for SAIs should be about pragmatic adaptation— meaning, meeting institutions where they are and building their capacity in context-sensitive ways.

Participants also engaged with expert thought leadership from outside the SAI community, including insightful presentations from the World Bank and the International Budget Partnership (IBP). On the topic of citizen engagement, Aissatou Diop, Manager of IBP Senegal’s Public Policy Department, emphasised rising public demand for transparency.

While many SAI leaders in the CREFIAF region remain cautious about partnering with civil society due to political pressures and institutional sensitivities, IBP encouraged a shift in perspective. Importantly, civil society should be seen not as a threat, but as a strategic ally—one that can amplify oversight and strengthen public confidence when engagement is approached thoughtfully.

Additionally, in a region where trust in public institutions is fragile, SAIs remain one of the few oversight bodies still seen as credible by the public. Drawing on two decades of governance data across Sub-Saharan Africa, Saidou Diop, Lead, Public Sector- Western and Central Africa, from the World Bank offered a broader regional perspective.

To strengthen institutional trust, SAIs, particularly in Francophone Africa, must continue investing in performance, leadership, and resilience. From managing public debt to ensuring accountability in how public funds are used, capable and trusted SAIs are essential to tackling both long-standing development issues and emerging global risks.

Guiding the Way: Shared Challenges, Shared Solutions

Facilitating the Masterclass were INTOSAI Development Initiative (IDI)’s Senior Managers, Alain Memvuh, Eduardo Ruiz Garcia, and Abdelhakim Ben Lazreg. With their vast experience from capacity development and public financial management, they helped participants navigate complex issues and reflect on their leadership roles.

Unique to the Masterclass experience, their professional backgrounds from working directly within or with Francophone SAIs from the Sub-Saharan region, enabled them to insightfully address many of the shared challenges and solutions at hand.

As CREFIAF Regional Manager at IDI, Alain Memvuh shared: “This Masterclass was not just about knowledge-sharing—it was about empowering leaders to think critically, act strategically, and drive meaningful change within their institutions and beyond.”

Combining regional and global expertise, these expert-led conversations are the heart of IDI’s Mastery Initiative. Going beyond theory, the topics discussed reflect the core demands of leadership today. Particularly for SAI leaders in complex settings, success requires more than maintaining the status quo. The Masterclass challenged participants from the region to rethink not just the institutions they lead, but how they lead them in a constantly changing world.

What's Next for Francophone Collaboration? Leading Institutional Change

This Masterclass was just the beginning for Francophone leaders looking for inspiration. As the event ended, the energy in the room was palpable. Participants left not just with new ideas, but a renewed sense of direction and a network for further collaboration.

In a time when trust in public institutions is increasingly fragile, the commitment of these SAI leaders to strengthening accountability, embracing innovation, and adapting to new challenges may well be one of the region’s most valuable assets.

Having experienced the power of Mastery’s specialised dialogue and peer learning, Kanvaly Diomande, President of the Court of Accounts of Côte d'Ivoire (SAI Côte d'Ivoire) said: “The greatest benefit of the Masterclass approach is that it brings us, as SAI leaders, together to openly share our personal experiences. We were grateful to IDI for creating such a vital platform.”

IDI is already preparing a follow-up Masterclass for CREFIAF SAI heads, this time focusing on Leading Institutional Change. If leadership in a global context is about vision, then institutional change is about action: turning ideas into impact.

Are you leading a Supreme Audit Institution? With upcoming events in Spanish, English, Arabic and French, learn more about how you can join our next event.

Résumé en français

Pendant trois jours à Dakar, les dirigeants des ISC membres du CREFIAF ont partagé leurs expériences et exploré ensemble les défis du leadership stratégique. Cette Masterclass a permis d’enrichir la vision collective, de renforcer les capacités, et de bâtir des alliances pour une gouvernance publique plus transparente.

Resumen disponible de este artículo en español al final de la página.

Supreme Audit Institutions (SAIs) are essential pillars of democratic governance. They serve the public by overseeing how governments use resources, safeguarding transparency, and ensuring accountability. However, when SAIs face political or legal interference, their ability to act in the public interest can be seriously undermined.

In a newly published, “Assessment Report on the Allegations of Infringements to the Independence of the Office of the Comptroller General of Costa Rica”, the INTOSAI Development Initiative (IDI) outlines growing concerns about the independence of Costa Rica’s SAI, the Office of the Comptroller General (CGR). This report follows IDI’s standardised SAI Independence Rapid Advocacy Mechanism (SIRAM) approach – a tool designed to proactively respond to threats against the independence of SAIs, using international benchmarks such as the INTOSAI Mexico Declaration on SAI Independence.

Evidence-Based Findings

The report presents an in-depth, evidence-based assessment of both legal and practical threats to the CGR’s ability to fulfil its mandate. It documents two key areas of concern:

1.  Interference from the Executive Branch
   The report finds that public statements and actions by the Presidency of the Republic of Costa Rica have undermined the CGR’s authority. These include direct criticisms following the CGR’s findings on high-profile national projects such as the Ciudad Gobierno initiative and a non-intrusive customs inspection system. The Executive accused the CGR of arbitrary interpretations and obstructing development projects, raising alarm over political pressure.
2. Legislative Attempts to Limit Oversight Powers
   The report further highlights recent legislative proposals—particularly those under the “Jaguar Law for the Development of Costa Rica”—that aim to restrict the CGR’s powers.

While some of these proposals have been withdrawn or declared unconstitutional, ongoing legislative initiatives continue to pose a risk. IDI collected evidence showing that these reforms appear incoherent and threaten to weaken the CGR’s legal foundation and operational scope.

Threats to Principle 3 of the Mexico Declaration Identified

Both forms of interference—executive and legislative—constitute violations and corresponding threats to Principle 3 of the Mexico Declaration, which states that SAIs must be free from external influence in carrying out their audit mandate.

If left unaddressed, these developments may weaken Costa Rica’s system of public financial oversight, diminishing institutional checks and balances in a time of increasing global concern about democratic backsliding.

Recommendations and Way Forward 

The report recommends that:
• The Executive Branch cease public and operational interference in the CGR’s audit work
• Any legislative reforms affecting the CGR should be developed through open, inclusive, and participatory processes that involve the SAI and other key stakeholders
• Reforms should align with international good practices and standards, especially those articulated by the INTOSAI community

These steps are vital to safeguarding the CGR’s independence, thereby reinforcing trust in Costa Rica’s accountability institutions and democratic processes.

Why SAI Independence Matters for Effective Oversight

This report is part of IDI’s unique SIRAM approach, which features advocacy and assessment tools for broader outreach. This effort aims to ensure that SAIs remain independent watchdogs of public finance, especially in contexts where institutions are under attack. As oversight institutions around the world face increasing pressure, SIRAM provides a vital way to raise the alarm, assess threats, and recommend actionable solutions.

By issuing this report, IDI invites the international community to take these concerns seriously and to continue to stand behind oversight institutions that uphold transparency and accountability.

Click here to read the full SIRAM Report on Costa Rica in English
Haga clic aquí para leer el Informe SIRAM completo sobre Costa Rica en español

Learn more about IDI’s SIRAM Mechanism and SAI independence
For more information about past threats to SAIs, explore IDI's previous SIRAM reports and statements

Resumen en español: 

Nuevo informe SIRAM revela presiones crecientes sobre la independencia de la Contraloría General de Costa Rica.

El informe recién publicado por la IDI evalúa las amenazas a la independencia de la Contraloría General de la República (CGR) en Costa Rica. Utilizando el Mecanismo de Defensa Rápida de la Independencia de las EFS (SIRAM, por sus siglas en inglés), el informe identifica dos preocupaciones principales: la interferencia del Poder Ejecutivo mediante acusaciones públicas a la CGR y obstáculos operativos a las labores de control, y propuestas legislativas que podrían debilitar el marco jurídico de la CGR.

Ambas situaciones constituyen infracciones y amenazas, respectivamente, al Principio 3 de la Declaración de México de INTOSAI, que garantiza que las Entidades Fiscalizadoras Superiores (EFS) actúen sin influencias externas. El informe recomienda que el Poder Ejecutivo cese la interferencia en la EFS de Costa Rica y que cualquier reforma de su marco legal se lleve a cabo mediante un proceso inclusivo que respete los principios internacionales de independencia.

Este informe es un llamado a fortalecer las instituciones de control en un contexto de creciente presión sobre la democracia y la rendición de cuentas en todo el mundo.

Call for Expressions of Interest in serving on the IDI Board 

How do you support an audit institution in a country where operational budgets are unreliable, salaries are delayed, and the political landscape is fragile?

Join us at the upcoming INTOSAI Development Initiative (IDI) and INTOSAI Working Group on Public Debt (INTOSAI WGPD) webinar this 14 May 2025

Leaders from six SAIs participating in the IDI–ADB Initiative Sustainable Performance Audit Practices in Asia and the Pacific gathered in Bangkok for the third-and-final Leadership Forum under the Initiative.

What does it take to build a public institution that truly serves people? For Supreme Audit Institutions (SAIs) in the Caribbean, the answer starts with a powerful yet often overlooked foundation: a strong, inclusive, and values-based approach to human resources.

From 7–11 April 2025, leaders from six CAROSAI member SAIs gathered in Georgetown, Guyana for a milestone workshop under the TOGETHER Initiative—and for some of them, it was the first formal training they had ever received on human resource management (HRM). 

The event was more than a learning opportunity. It marked a turning point in how these institutions invest in their people—to strengthen their systems, support independence, and deliver better results for citizens.

More Than a Workshop: A Transformational First for SAIs in the Region

For SAIs from Belize, Jamaica, Guyana, Grenada, Saint Lucia, and Suriname, this wasn’t just another week of meetings. It was a first-of-its-kind experience: five days of deep reflection, practical planning, and peer exchange focused entirely on building better HR systems.

The road to Georgetown began months earlier, with a six-week eLearning course on HRM fundamentals and an intensive diagnostic process to help each SAI assess its current practices. Once in Guyana, teams rolled up their sleeves to analyse the findings, define challenges, and co-create action plans grounded in their realities.

For some participants, it was a revelation. “My HRM vision for my SAI, especially after this workshop, is to create an inclusive and adapted working environment to generate organisational success—but also to inspire personal growth,” said Maria Rodriguez, Auditor General of Belize.

Why HR Matters for SAI Independence

Across the Caribbean, SAIs face similar challenges when it comes to building people-centred institutions: limited autonomy, gaps in professional development, and the need for tailored approaches in small or resource-constrained contexts.

“One of the biggest HRM challenges discussed during this workshop—and faced by SAIs in the region—is the question of organisational autonomy,” said Shamar Richard, Chief Internal Auditor at Jamaica’s Auditor General Department. These challenges directly impact institutional independence—a critical safeguard for effective, unbiased public oversight.

And yet, there’s reason for optimism. In Suriname, recent improvements in SAI independence are opening the door to meaningful change. “Based on my conversations and interactions with peers at this workshop, SAIs in the CAROSAI region emphasise training and professional development as the most common priority area in their HRM approaches,” shared Nelson Chen Poun, Director of Corporate Services at Suriname’s SAI. His insight reflects a wider commitment: investing in people as a strategic choice to strengthen institutional credibility and resilience.

Collaboration as a Catalyst

The TOGETHER Initiative was initially launched in English-speaking SAIs in 2022 and has since expanded to the CREFIAF and ARABOSAI regions. With the Caribbean now actively engaged, these institutions are bringing unique perspectives to global conversations about governance, helping shape a sustainable, context-specific model for HRM reform in audit institutions.

The workshop, part of the initiative’s ongoing global roll-out, drew its strength not just from the curriculum, but from the participants themselves. Peer support—particularly from SAI Jamaica—helped elevate the experience into a collaborative space where shared challenges became shared solutions.

The Caribbean’s regional identity, shaped by diversity and resilience, was front and centre throughout the week. Participants explored how international HRM best practices could be translated to fit their unique governance environments—especially for small island and coastal states, where public institutions must do more with less.

With support from the INTOSAI Development Initiative (IDI) and funding from the Swiss State Secretariat for Economic Affairs (SECO), the TOGETHER Initiative will now accompany several SAIs as they move into implementation—helping them turn their HRM visions into institutional reality.

The Bigger Picture: People at the Heart of Public Institutions

Ultimately, this workshop was about more than human resources. It was about recognising that institutions are only as strong as the people who serve in them. When SAIs invest in their staff—through inclusive systems, meaningful development, and ethical leadership—they not only improve internal performance. They also take major strides toward ensuring their independence and long-term sustainability.

By taking this bold step, CAROSAI SAIs are helping shape a new regional model of governance—one that’s people-first, context-aware, and globally relevant. And in doing so, they’re not just building better audit institutions, they’re building trust.

Would you like to learn more about how to participate in the TOGETHER Initiatve? Learn more about it on our webpage.

In a world of mounting global risks—where democracy and fiscal stability are constantly tested—leadership in public institutions has never been more crucial.

In March and April 2025, Supreme Audit Institution (SAI) leaders from across the globe gathered in Madrid for IDI’s Mastery—a high-level leadership initiative designed to stretch the thinking, strategy, and solidarity of those at the helm of national audit offices.

Hosted with the Tribunal de Cuentas de España (SAI Spain) and the Autonomous University of Madrid, the initiative brought together seasoned and newly appointed Heads of SAIs for two weeks of exchange, introspection, and insight. It was made possible with generous support from the Swiss State Secretariat for Economic Affairs (SECO), a key partner in IDI’s efforts to future-proof public sector oversight.

What unfolded was more than just a learning experience—it was a call to lead.

Leading Through Complexity

In an era of overlapping crises—climate, conflict, and economic volatility—SAIs are expected to do more than audit. They are called to safeguard public trust, hold governments accountable, and contribute to national resilience.

In the first Mastery Class, Leading SAIs in a Global Context, SAI leaders paused to reflect on these challenges and opportunities with insights from experts across the governance landscape. Sessions featured the OECD and the World Bank’s PEFA Secretariat speaking on Public Financial Management, the International Monetary Fund covering fiscal risks, and Transparency International Spain touching upon corruption and integrity systems—connecting global trends with local realities.

“The topic of this Masterclass—leading in a global context—everyone in leadership is looking for this,” said Dasho Tashi, Auditor General of Bhutan. “Things are changing all around and the tone starts at the top. To bring any change, it’s the leader. The leadership is the engine that drives an SAI.”

A standout moment was the discussion on SAIs’ roles in supporting judicial accountability. Leaders examined how audit findings can prompt legal action—if institutions are credible, coordinated, and independent.

Throughout the masterclass, participants examined what it means to lead institutions that must be both watchdogs and agents of change. Conversations centred on building cultures of purpose, cultivating internal ethics, developing strong bonds with stakeholders, and assuming a role as educators on transparency and accountability.

“Leadership is so important for an SAI because it builds public trust,” shared Brenda Neeley, Auditor General of the Bahamas. “You lead by example, with integrity, good ethics, accountability, and good governance as you advance the scene for your country.”

The dialogue sparked reflection on how SAIs can evolve to meet the expectations of a changing world—and what that demands from their leaders.

“Irrespective of your context—big or small SAI, developed or developing country—this is the programme to join,” said Nancy Gathungu, Auditor-General of Kenya. “Change is a constant, and you need to be equipped for it.”

Building the Network

The second week, Leadership and Leveraging the Global SAI Network, shifted focus to the community that supports SAI leadership. Designed for newly appointed Heads of SAIs, this segment offered a pilot crash course in navigating—and contributing to—the global INTOSAI framework.

Held at the Universidad Autónoma de Madrid, the programme introduced participants to professional standards, peer support systems, and global strategic priorities. More importantly, it built connection.

Keynotes from leaders like Vitor Gaspar (IMF) and Ester Marco Peñas (UAM) underscored how global norms and partnerships can strengthen domestic oversight. Maria Dolores Genaro gave a vivid illustration on the importance of change management through presenting the transformation journey of SAI Spain. Breakout sessions also explored how strategic communications can help SAIs engage citizens, parliaments, and donors, and highlighted the value of internal stakeholder engagement in driving change. 

“This was a valuable experience—very relevant to strengthening our institution, empowering staff, and reinforcing our independence,” said Dr. Radhi Al-Hamadeen, President of the Audit Bureau of Jordan. “It will help us deliver more professional audits that serve the public interest.”

The sessions also highlighted practical tools and networks that can support smaller SAIs facing resource constraints.

“We often feel like we don’t have what we need, but this showed us the resources are out there,” said Finau Nagera, the Auditor-General of Fiji. “This is a chance to learn what trends matter, and how to connect with global partners to improve how we lead and operate.”

The peer learning environment proved to be one of the most energising elements. Several participants, just months into their roles, found it transformative to connect with others navigating similar transitions, challenges, and aspirations.

Participants also gained a deeper understanding of INTOSAI's structure and IDI’s role in supporting SAIs in areas such as independence, governance, strategic planning, digitalisation, climate, and sustainability.

The Mastery Philosophy

Mastery is not a training course. It’s a platform for reflection, transformation, and connection. It asks leaders: What kind of leader does my country need today? And who do I need to become to rise to that challenge?

It also embodies the belief that leadership development must be collective. In Madrid, SAIs from small island states to federal republics, from established audit institutions to those still emerging, came together. The diversity brought strength. The dialogue brought momentum.

With SECO’s support, IDI created an environment that honoured both the technical and the transformational—one where audit leaders were not just informed but inspired.

Looking Ahead: What’s next for the Mastery Initiative?

The message from Madrid was clear: this is just the beginning. Many participants left with action plans, reform ideas, and new allies to support their leadership journeys.

“For all the changes that need to happen in SAIs, leadership involvement is crucial,” said Ola Hoem, IDI’s Deputy Director General. “To operate and be independent as an SAI requires really strong leadership and high integrity—this program develops that.”

IDI will launch the next round of the Mastery Initiative in late 2025, with a fresh format, deeper engagement, and expanded collaboration with regional and global partners. Because in a world of growing uncertainty, we need leaders who are not just competent, but courageous change agents for accountability.

🎥 Stay tuned for our upcoming Mastery Initiative video and hear from the SAI leaders reshaping the future of accountability around the world.

Forty leaders and representatives from 14 Supreme Audit Institutions (SAIs) from Latin America, the Caribbean and Spain, along with key stakeholders met in Costa Rica, as they gathered for the High-Level Dialogue on Professionalissation for SAI Leadership and Key Stakeholders in OLACEFS. 

Last month, Supreme Audit Institutions (SAIs), peer partners, and key development stakeholders gathered in Tashkent and online for the Strategic Readiness for Long-Term Impact: GSAI Phase 2 Workshop

The journey of six Supreme Audit Institutions (SAIs) in the three-year-long IDI-ADB initiative, 'Sustainable Performance Audit Practices in Asia and the Pacific,' is forging ahead.

IDI Board approves 2024 Annual Report and way forward on IDI’s Professional Education for SAI Auditors (PESA)