Inside INTOSAI

Seeking Comments to the SAI Performance Measurement Framework (SAI PMF) Revision by 21 May 2024

April 30, 2024

The following letter is from the INTOSAI Development Initiative and the INTOSAI SAI Performance Measurement Framework Team, who are seeking the INTOSAI community’s comments on an exposure draft for an update to the SAI Performance Measurement Framework by 21 May 2024.


Dear INTOSAI colleagues,

From time to time the SAI Performance Measurement Framework (SAI PMF) needs to be revised as a result of the adoption of new ISSAIs or other guidance documents.

In November 2022, the following pronouncements and guidance documents were adopted by INCOSAI: ISSAI 150 (on Auditor Competence), GUID 1950 and GUID 1951, Article 36 of ISSAI 100 (amended to align with ISSAI 150), and a new CBC Human Resource Management guide.

The adoption of these documents therefore gave rise to a revision of Domain E of the SAI PMF that deals with Human Resources, Learning and Professional Development to ensure alignment with the newly endorsed documents.

Linked below, please find:

  1. A copy of the revised Domain E for your SAI’s consideration and comment linked here, if you have any, by no later than 21 May 2024 by emailing your comments to SAIPMF@idi.no. Enquiries and any further questions can be addressed to the same email address.
  2. A copy of the SAI PMF 2022 version, linked here: Please see page 152 – 160 for the current version of Domain E, which you may wish to refer to in analysing the revised version.

A translated version of the revised Domain E into Spanish, French and Arabic will be added in a revision to this article as soon as the translation is completed.

We thank you in advance for your support for this important revision exercise. Your valuable input will assist in ensuring the SAI PMF remains relevant and useful for all SAIs.

Kind regards,

IDI and CBC SAI PMF Teams