It is a voluntary tool and not intended to be obligatory in all or parts of the INTOSAI community. It is relevant for those SAIs that have adopted, aspire to adopt, or wish to benchmark themselves against the IFPP framework and other international good practices. The framework can be used to contribute to improved SAI capacity development and strategic planning through promoting the use of performance measurement and management, as well as identifying opportunities to strengthen and monitor SAI performance and to strengthen accountability. Communication and Stakeholder Management.Financial Management, Assets and Support Services.The SAI PMF assesses holistically both the SAIs audit and non-audit functions, and is an invaluable tool in prioritizing how best to develop institutional, organizational and professional capacity focusing on: And it gives SAIs an opportunity to become model organizations, leading by example in promoting transparency and accountability through credible public reporting on their own performance. It aspires to assess SAI contribution towards strengthened accountability, transparency and integrity. In line with the objectives of INTOSAI-P 12 The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens, the SAI PMF also provides SAIs with an objective basis for demonstrating their ongoing relevance to citizens and other stakeholders. SAI PMF is a multi-purpose, universal framework, and can be applied in all types of SAIs, regardless of governance structure, mandate, national context and development level. SAI PMF was officially endorsed as an INTOSAI tool at the INTOSAI Congress in Abu Dhabi in December 2016. The Supreme Audit Institutions Performance Measurement Framework (SAI PMF) is an INTOSAI tool that provides Supreme Audit Institutions (SAIs) with a framework for voluntary assessments of their performance against the INTOSAI Framework of Professional Pronouncements (IFPP) and other established international good practices for external public auditing.

Sai tool