ISSAIcriteria

ISSAIcriteria refers to a framework of criteria used to evaluate supreme audit institutions (SAIs) against the International Standards of Supreme Audit Institutions (ISSAIs) and related INTOSAI guidance. The criteria are designed to provide benchmarks for SAI performance, governance, independence, and accountability, helping to gauge how well an SAI operates within its legal and institutional context.

The criteria typically cover several domains. These include mandate and legal framework, ensuring the SAI has a clear, autonomous remit; independence and objectivity in staffing and operations; governance and strategic planning; professional standards and ethics; audit methods, quality assurance, and methodological consistency; information systems, data integrity, and use of technology; financial management and sustainability; transparency, accessibility of information, and public accountability; and reporting and impact of audit findings on public sector improvement. The ISSAIcriteria are used for both self-assessment by SAIs and external evaluations by Parliaments, donors, or INTOSAI bodies. They underpin performance measurement tools such as INTOSAI’s Performance Measurement Framework (PMF) and related assessment initiatives.

Development and use: INTOSAI periodically revises the criteria to reflect updates to ISSAIs and evolving best practices. SAIs employ the criteria to identify gaps, prioritize reforms, and communicate progress to stakeholders. While the criteria provide a structured benchmark, they are not a one-size-fits-all prescription; adaptations may be necessary to align with national legal, political, and administrative contexts. See also ISSAI, INTOSAI, INTOSAI-PIF, and the SAIs PMF.