International training on the PMF is in progress

2018-10-04 10:00:00   |   Author: Takaró Rita

During the theoretical part of the international training on the Performance Measurement Framework of Supreme Audit Institutions, the participants informed about the essence, benefits and limitations of the application of the SAI PMF.

Representative of the SAO is taking part in an international training on the Performance Measurement Framework of Supreme Audit Institutions (SAI PMF) organized by the IDI, the INTOSAI Development Initiative.

The SAI PMF provides Supreme Audit Institutions (SAIs) with a framework for voluntary assessments of their performance against the International Standards for Supreme Audit Institutions (ISSAIs) and other established international good practices for external public auditing. The SAI PMF is a universal framework that enables the high profile overview of SAIs performance and can facilitate the measurement and monitoring of performance. Based on the intentions of those elaborating the framework the SAI PMF can be applied for self-assessment, peer review and external review.

The three main objectives of the SAI PMF are the following:
1) Strengthening the accountability, transparency and integrity of government and public sector entities,
2) Being model organisations through leading by example,
3) Demonstrating ongoing relevance to citizens and other stakeholders.


The SAI PMF consists of two components:
1) Guidance for the performance report, which is the end product of the assessment and which consists of a narrative analysis of the findings.
2) A set of 25 indicators for measuring SAI performance against international good practice and ISSAIs in six domains:
A. Independence and Legal Framework
B. Internal Governance and Ethics
C. Audit Quality and Reporting
D. Financial Management, Assets and Support Structures
E. Human Resources and Training
F. Communication and Stakeholder Management

While the individual domains in SAI PMF provide useful information on their own, input from all the domains as well as the background information is required for conducting a comprehensive analysis of the performance of the SAI.

After the theoretical training, the workshop provides technicalities for PMF assessment.



Rita Takaró
Department of Strategic Planning