Global SAI Stocktaking Report 2023 now online

IDI published its fifth Global SAI Stocktaking Report

The "Global SAI Stocktaking Report" – now online on the website of the INTOSAI Development Initiative (IDI) – is a triannual report prepared by the IDI that presents trends for the performance of Supreme Audit Institutions (SAIs) and discusses future-relevant needs for capacity development. Its findings are based on a comprehensive analysis of the responses of 166 SAIs to the INTOSAI Global SAI Survey, which covers the three-year period from 2020 to 2022. The report furthermore integrates various data sources, such as the SAI Performance Measurement Framework, the PEFA assessments of the World Bank (Public Expenditure and Financial Accountability) as well as the dataset of the Varieties of Democracy project.

In the following five main sections, readers can find numerous relevant data regarding the developments of SAIs over the past three years:

• Institutional Capacities
• SAI Governance
• Professional Capacity
• SAI Audit Impact, and
• SAI Role in Fraud and Corruption