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The INTOSAI DEVELOPMENT INITIATIVE is the INTOSAI body that works across INTOSAI’s strategic goal areas, and supports SAIs in developing countries in their efforts to sustainably enhance performance, independence and professionalism.

Using a client-centred approach, the IDI facilitates SAI development initiatives at global, regional, sub-regional and SAI level. It also serves as Secretariat to the INTOSAI-Donor Cooperation.



IDI Strategic Plan 2019 - 2023

The IDI follows a well-organised system of planning its operations. There are two types of plans prepared by IDI, Strategic Plans and Operational Plans:

1. IDI Strategic Plans

The Strategic Plans are long-term plans spanning from five to six years, in which IDI’s strategic priorities over the planning period are discussed. Besides the strategic priorities, the strategic plans provide an insight into the way IDI selects its portfolio and how it delivers the Plans. 

The Strategic Plan 2019-2023 is the IDI’s latest Strategic Plan. Taking the needs of Supreme Audit Institutions in developing countries as a starting point (based on the Global SAI Stocktaking 2017) and aiming for more sustainability and impact, it builds on IDI’s experience, feedback and involvement of key stakeholders, and a review of implementation of the previous Strategic Plan.

The plan sets out how IDI will continue to support SAIs in developing countries in their efforts to sustainably enhance their performance and capacity for the benefit of their citizens. The new Strategic Plan introduces two major strategic shifts:

  • The introduction of long-term work streams that will provide scaled-up, holistic, tailored support to SAIs in the areas of independence, governance, professionalism and relevance

  • The full integration of a gender perspective throughout the plan.

The current Strategic Plan for 2019-2023 can be downloaded here:

 pdfStrategic Plan 2019-2023 (5.94 MB

Translations for the Strategic Plan 2019-2023 are coming soon


Previous Strategic Plans are available here:

 pdfStrategic Plan 2014-2018 (8.69 MB)

   pdfStrategic Plan French (8.63 MB)

   pdfStrategic Plan Spanish (8.56 MB)

   pdfStrategic Plan Arabic (47.23 MB)

 pdfStrategic Plan 2007-2013 (365 KB)

 pdfStrategic Plan 2001-2006 (175 KB)

Global SAI Stocktaking Report 2014

The IDI released the Global SAI Stocktaking Report 2014. This report and its appendix present the results on SAI performance, capacities and needs based on 2014 data by providing a global perspective on the performance of SAIs, and identifying changes in SAI performance and needs as compared to the 2010 Stocktaking report. It presents the capacity development needs as communicated by SAIs and indicates possible areas for further research.

The data has been obtained and triangulated from different sources including the 2014 IDI Global Survey, PEFA assessments, International Budget Partnership’s Open Budget Index, SAI Capacity Development Database, Global Call for Proposals and IDI Performance & Accountability Reports.