INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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IDI’s Strategy, Performance Measurement And Reporting Initiative

The Strategy, Performance Measurement and Reporting initiative (SPMR) is aimed at supporting SAIs to better assess, plan, manage and report on their performance throughout an entire strategic management cycle.

SPMR assists SAIs in:

  • Holistically assessing their performance through the SAI PMF methodology
  • Taking stock of stakeholders’ views and expectations of the SAI 
  • Developing realistic and prioritsed strategic plans that incorporate a well-defined results framework
  • Preparing holistic operational plans that are aligned to the strategic plan and consider necessary and available resources  
  • Exercising effective decision-making for steering implementation towards desired results on the basis of reliable monitoring and risk management systems
  • Reporting transparently and objectively against the annual and strategic performance objectives 

SPMR by the numbers

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Participating SAIs
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SAI PMF  final reports
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Final strategic plans 
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Annual performance reports

SPMR Mid-term Evaluation


The mid-term evaluation of SAI Performance Measurement and Reporting (SPMR) initiative, was commissioned by SECO, Switzerland. The evaluation is based on interviews and case studies (Indonesia, Ghana, Cameroon, Tunisia), and statistical analysis using OBI scores. 

The evaluators concluded that SPMR has been both effective and highly efficient in supporting SAI strategic management, and continues being highly relevant. It is also deemed coherent with the rest of IDI interventions and sustainable with respect to knowledge building. According to SECO, it is very rare that they see a programme evaluation that receives such high overall marks on all evaluation criteria.
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SPMR Recent Publications

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SAI Strategic Management Handbook

Long-term responses to Covid-19
COVID-19 Implications for SAI Strategic Management
Long-term responses to Covid-19
Long-term responses to Covid-19

SPMR News

See all SPMR news stories

Supporting Partner for SPMR

The SPMR initiative is financially supported by the Swiss State Secretariat for Economic Affairs (SECO).

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