INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Resources

In this section, you will find all the reference and guidance material needed to understand and apply the SAI PMF methodology.

SAI PMF Framework

A 2021 version of the framework is now available. This version contains a relabelling and update of references to ensure alignment with the INTOSAI Framework of Professional Pronouncements (IFPP). It is important to note that the content of the indicators, dimensions and criteria are the same compared to the 2016 version of the framework. A few criteria have been rephrased to align with the IFPP, but the content and what you assess is the same. The 2021 version is currently undergoing translations. Until then it is perfectly fine to use the 2016 version.

If you have any questions, please contact the SAI PMF Team at: [email protected]

Cover of SAI PMF 2016 Framework

SAI PMF Repeat Assessment Toolkit

The guidance provides advice to assessment teams on how to conduct a repeat SAI PMF assessment and how to compare the results of two assessments to understand how performance has changed.

The worksheets can be used to register the assessment results and analyse performance change in a simple and practical manner. Worksheet 1 should be used when the pilot version was used for the first assessment and the 2016 version was used for the repeat assessment. Worksheet 2 should be used when the 2016 version was used for both assessments.

Template for writing the SAI PMF performance report for a repeat assessment. The template includes all sections and tables that should be included in the report. The template includes additional tables and guidance on how to document performance change.

Cover of document for conducting a repeat assessment

Frequently Asked Questions

A collection of questions which are asked frequently by SAI PMF assessors in the course of conducting a SAI PMF, along with responses from the SAI PMF team at IDI.

Cover of SAI PMF FAQ document

Worksheets for initial evaluation and scoring of indicators

Worksheets including all indicators, dimensions and criteria which assists assessors in documenting the assessment and scoring of the individual criteria.

SAI PMF Worksheet for Initial Evaluation cover

SAI PMF report template (first assessment)

Template for writing the SAI PMF performance report. The template includes all sections and tables that should be included in the report and guidance on how to write the sections is provided within the report template.

 

Cover of SAI PMF report template

Guidance list of documents to review for each indicator

Provides a list of documents that may be relevant to review when conducting an assessment.

Cover for document showing list of guidance documents

Terms of Reference Template

The template includes all sections and tables that should be included in the ToR and guidance is provided within the template.

Cover of the SAI PMF terms of reference template