SAI Performance Management Framework self-assessing tool
The SAI Performance Measurement Framework (SAI PMF) is an INTOSAI framework developed by the INTOSAI Working Group on the value and benefits of SAIs. It is intended to be used to establish how well a SAI performs compared to international good practices, as well as to identify its strengths and weaknesses.
The SAI PMF has a broad coverage and includes matters such as SAI internal governance and ethics, audit quality and reporting, financial management, human resources and training, and communication and stakeholder management.
The SAI PMF also includes a section on SAI independence (Domain A) which seeks to assess seven dimensions of a SAI's independence and mandate. These are: (1) appropriate and effective constitutional framework; (2) financial independence and autonomy; (3) organisational independence and autonomy; (4) independence of the Head of the SAI and its officials; (5) sufficiently broad mandate; (6) access to information and; (7) the SAI’s right and obligation to report.
A SAI may want to use the Domain A to assess its independence and legal framework and should you want to do this, the SAI PMF can be found here. Domain A is contained in pages 43 – 50.
PASAI is also developing a SAI PMF “Lite” version of the SAI PMF framework which, overall, will contain fewer assessment indicators than the full SAI PMF. However, the assessment indicators for Domain A (e.g. SAI Independence) are the same as for the full SAI PMF.
The SAI PMF Lite version of the framework can be found here.