INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


Professional SAIs Global Public Goods

Global Public Goods (GPG) are handbooks, guides, tools, documents developed by IDI to contribute to global knowledge creation, capacity development and enhanced performance of SAIs. They are intended to be relevant for the medium to long term and freely available to SAIs and all other stakeholders involved in supporting SAIs, and members of the public at large.

The GPG are developed and maintained in accordance with a process established via the Protocol for Quality Assurance of IDI’s GPG.

IDI’s GPGs are most commonly developed as a part of IDI’s work streams, bilateral support and global foundations.

The Professional Work Stream has two primary groups of GPGs: ISSAI Implementation Handbooks and ISSAI Compliance Assessment Tools (iCAT). In addition, the Audit of Public Debt Management handbook has also been published as a GPG.

ISSAI Implementation Handbooks

Compliance Audit (Version 1)
Performance Audit  (Version 1-August 2021)

(Click on the cover page)

ISSAI Compliance Assessment Tools (iCATs)

Other global public goods

Audit of Public Debt Management

Protocol for Quality Assurance of IDI’s Global Public Goods

Definition of Global Public Goods

IDI defines GPGs as products which meet all the following criteria:

  1. The purpose is to increase the knowledge and/or skills of users to enhance the performance and capacity of SAIs (directly, or indirectly)
  2. It addresses a SAI capacity development need which is expected to persist over the long-term
  3. It addresses an issue broadly applicable to SAIs from different regions, institutional models and levels of development
  4. It is designed so that users do not necessarily need support at the time of using the product
  5. Use of the product by one party does not preclude use by another party

Full information on IDI's process for producing Global Public Goods can be found in the Protocols to the right.