INTOSAI Development Initiative (IDI) Core Support 2019-2023 (July 2024)

Three of IDI's highlighted results that are significant for the entire Strategic Period 2019-2023: *The SAIs submitted high quality (ISSAI-based) audit reports on relevant subjects to the appropriate authorities in developing countries: 209 audit reports submitted. * Establishment of the first ever global Professional Education for SAI Auditors (PESA) certification offering digital education, accessible to auditors from all developed countries, with over 500 auditors completing the digital education and 288 passing all exams to gain the PESA professional certification (PESA has now been taken up by SAIs from over 100 countries). Additionally, 60 graduates of our SAI Young Leaders initiative. *Scaled-up global and country advocacy on SAI independence, especially responding to country level threats to independence, with concrete results as follows: for example SAI Somalia gaining autonomy in critical areas, including staffing, operations and budgets in a new audit law. ---- Highlights of high level results for 2023: - 152 SAIs participated in long-term IDI capacity development initiatives - 210 SAI teams supported through 27 long-term capacity development initiatives - Five SAIs provided long-term, holistic bilateral support and peer support facilitated for 12 SAIs - 2110 SAI staff participated in IDI initiatives, incl. 2002 staff in long-term capacity development initiatives and 108 staff in standalone training initiatives - 28 SAIs (incl. 14 in fragile states and 14 in conflict-affected situations) participated in IDI long-term capacity development initiatives -2777 days worth of in-kind support provided by SAIs. 13 partnerships (both Strategic partnerships and other agreements) working together to strengthen public external audit Example of results reported from IDI's Cross-Cutting Priorities: Culture and Leadership: * At the end of 2023, IDI launched the SAI Governance Academy, with middle and senior level SAI management staff. Focusing on individual professional learning, this one week format aims to bring the essence of our governance portfolio to SAI leaders and support them in their role. * IDI launched IDIs Centre for SAI Audit Professionals, which will bring together auditors and stakeholders globally to explore and innovate for future of SAI audits, co-create and use professional audit practice resources, benefit from professional certifications like PESA and audit quality management, have opportunities for professional learning & growth and continuing professional development. Communication and Stakeholder Management: * Wide-reaching advocacy and partnership efforts to raise the profile of SAIs: In 2023, the SAI independence work stream continued expanding its advocacy and stakeholder engagement activities to broaden the support for independent SAIs. * At the global level, IDI used the INTOSAI Donor Cooperation platform to effectively engage with development partners and identify areas for possible synergies. The partnerships with Transparency International (TI) and the Extractive Industries Transparency Initiative (EITI) provided scope for interacting with broader audiences and continuously raise the profile of independent SAIs. * One highlight was the workshop to adapt the joint IDITI resource kit, Safeguarding the Independence of Supreme Audit Institutions A Resource Kit for Civil Society Organisations focused on increasing engagement between horizontal and vertical actors in the accountability ecosystem. Inclusiveness and Gender: * Inclusiveness and Gender: Cumulative number of SAIs supported to integrate elements of inclusiveness and gender in their strategic plan Target: 15 SAIs Result: 17 SAIs. Examples of indicators from the four Work Streams: * Professional SAI´s: Professional SAIs: Cumulative number of SAI auditors passing assessments to receive PESAP certificate of competence. Target: 320 SAIs Result: 288 SAIs. * Independent SAI´s: Independent SAIs: Cumulative % of cases of threats to SAI independence referred to IDI to which IDI helped develop a coordinated stakeholder response to support the SAI, issued within 30 days of referral. Target 100% Result 95%. Relevant SAIs: Relevant SAIs: Cumulative number of SAIs supported in exploring the use of data analytics in audit. Target: 39 SAIs, Result: 48 SAIs Well-Governed SAI´s: Cumulative number of SAIs that finalise a SAI-level strategic plan. Target : 30 SAIs, Result: 41 SAIs.

IDI's vision, and hence the contribution's overall objective, is: Effective public external audit by Supreme Audit Institutions (SAIs) promotes transparency and accountability, effective public financial management, good governance, improved service delivery, fights corruption and contributes to poverty reduction and sustainable development. The vision is followed by a mission-statement, core-principles and four objectives with three intermediate objectives each. These objectives are all clearly linked to performance-indicators, outputs, outcomes and impact as well as to baselines and targets. The four objectives constitute "work streams", meaning that IDI works with these areas continuously and not only as program objectives to be achieved over a short period of time. The four objectives in IDI's strategic plan are: Independent SAIs, Well governed SAIs, Professional SAIs and Relevant SAIs. IDI's four objectives constitute "work streams" which implies that they are objectives on a very high level and not likely to be achieved for all SAIs at the end of the period (2023). Rather IDI will work to take steps towards those goals for the target group of SAIs during the program period.