Well-governed SAIs

The rationale for the Well-Governed SAIs work stream is that SAIs should lead by example and ensure good governance in all their operations, thereby acting as model institutions for government and public-sector entities with respect to the accountability, transparency, and integrity of their operations. This is a key tenet of ISSAI 12: The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens. Good governance of a SAI is also fundamental to ensuring SAI credibility and delivering high-quality audits leading to impact for citizens. It requires planning, monitoring, assessing and managing SAI performance; adhering to ethical standards; promoting a culture of integrity; leading organisational change; communicating and engaging with stakeholders; and building strong partnerships. The 2017 IDI Global Stocktaking report shows that while almost all SAIs have a strategic plan, there are substantial opportunities for improving their quality. INTOSAI’s endorsement of the SAI PMF in 2016 provides a sound basis for strengthening and monitoring these strategic plans, and for measuring the resulting changes in SAI performance and capacity over time, at the global, regional and SAI level. The Stocktaking also revealed significant areas for improvement relating to implementing SAI’s Ethical Codes, and SAIs enhancing communication and engagement with stakeholders. As 2019 is the first year of the IDI Strategic Plan 2019-2023, the first years of the Strategic Planning period will be a transition from the “traditional” IDI approach with programmes with a limited scope and timeframe to more continuous support a more holistic scope. For the Well-Governed SAI work stream there are initiatives like SAI Engaging with Stakeholders (SES), SAI Fighting Corruption (SFC), Strategy Performance Measurement and Reporting (SPMR), and SAI PMF where IDI has committed to an implementation plans both with SAIs participating in the programmes and development partners for funding. The transition into an integrated work stream will therefore need to be aligned to the commitments already made with partners. For 2019, this means that IDI will seek to establish synergies between the initiatives particularly for SAI participating in more than one of the initiatives. The three key components of the work stream will be covered in 2019 as follows: Component 1: Enhance the Measurement of SAI Performance Component 2: Strengthen Strategic Management and Ethical Behaviour in SAIs Component 3: Support SAIs in Strengthening Engagement with Stakeholders