INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

What will an EFA Changemaker look like?

We envision EFA Changemakers as auditors who are AWAKE to inequalities and who contribute to equal features through audit work.


Being an effective, accountable, and inclusive EFA Changemaker

→ Leads organizational change

→ Creates strong stakeholder coalition

→ Is responsive to inequalities and acts for inclusion

→ Ensures accountability for self and the team

→ Demonstrates emotional and cultural intelligence

→ Demonstrates professional, responsible, and value-driven behaviour

→ Communicates effectively and inclusively

Envisions equal futures

⇢Explores the global conceptual framework of equality and inclusiveness, including issues related to gender, poverty, disability, ethnicity, age, and migration 

⇢Appreciates the significance of equal futures audits  

⇢Explores the global and regional regulatory and policy frameworks related to equality and inclusiveness

⇢Demonstrates a good understanding of the national context, regulatory framework at national level, organizational mechanisms for addressing inequality and securing resources and capacities for addressing inequalities  

⇢Demonstrates a good understanding of available indicators and data frameworks related to equality


Strategizes for auditing equality 

⇢ Appreciates the importance of high-quality audits

⇢ Creates strong stakeholder coalitions for inclusion

⇢ Develops a strategy for including equality considerations in SAI audit practice

⇢ Articulates the role of SAI audits in contributing to equal futures

⇢ Selects audit topics related to equality 

Brings equal futures in to the audit world

⇢ Conducts compliance audit or performance audits contributing to equal futures

⇢ Manages quality of equal futures audit

⇢ Facilitates audit impact of equal futures audit

⇢ Communicates key messages to a wide audience using inclusive language