The SAI PMF tool (Supreme Audit Institutions Performance Measurement Framework) enables evaluation of the audit strategy and methodology. It also helps to measure the quality of reports and makes it possible to identify strengths and weaknesses of a SAI. As a consequence, it leads to better management and thus improved results while conducting an audit.
SAI PMF – a chance to improve performance of Supreme Audit Institutions?
PMF
The PMF may be used as a methodology for self-assessment, external evaluation or peer review. Harun Saki from Turkey, who participated in the training in Warsaw, is positive that this tool will prove effective: “It has been produced by people within the INTOSAI community (International Organisation of Supreme Audit Institutions) who are perfectly familiar with the challenges and the environment of the SAIs”.
The PMF methodology is being developed based on existing tools. Their strengths and weaknesses have been analysed. Their advantages have been brought together and combined. “Looks like now for the first time we have an international tool that is based on international agreements and standards” – says Merethe Nordling from Norway. And she explains that all Supreme Audit Institutions may now use the same methodology to evaluate their work.
The PMF was attended by representatives of Supreme Audit Institutions of Bulgaria, the Czech Republic, Georgia, Latvia, Moldova, Norway, Romania, Turkey and Poland, as well as independent consultants from Canada and Germany. One of the objectives of the weekly seminar was to expand the network of experts qualified to use the SAI PMF. The tool implementation in individual audit institutions is to boost their effectiveness. “We want to make the citizens aware that by managing public funds in a better way, we help them improve the quality of their lives” – explains Saki.
The SAI PMF methodology has been developed after the INTOSAI Congress in Johannesburg in 2010 following an international agreement based on ISSAIs (International Standards of Supreme Audit Organisations) and good practices of INTOSAI. In its present shape the SAI PMF methodology is a pilot version. In the coming three years (2013-2016), INTOSAI will analyse feedback from different countries. In Europe there have already been three PMF training programmes – in Oslo and London in March 2013, and this one in Warsaw. Similar initiatives are being conducted all over the world.
