Governance and management of the SAI

A strategic plan based on a needs assessment or analysis is in place

Review of the strategic plan and any relevant supporting documentation such as a needs analysis.

A strategic plan sets out clear objectives, including outward looking ones, with measurable indicators

Review of the strategic plan and any relevant supporting documentation such as a needs analysis.

A strategic plan is supported by an action plan or implementation matrix

Review of the strategic plan and any relevant supporting documentation such as a needs analysis.

A strategic plan is publicly available

Review of the strategic plan and any relevant supporting documentation such as a needs analysis.

An annual/operational plan is in place with activities, timelines, and responsibilities clearly defined

Review of the annual/operational plan. Audit work and support services include financial management, HR and training, IT and infrastructure.

An annual/operational plan covers audit work and support services

Review of the annual/operational plan. Audit work and support services include financial management, HR and training, IT and infrastructure.

A system/process for regular in-year monitoring of progress against the strategic plan and annual/operational plan is in place and implemented in practice

Review of in-year monitoring reports on the implementation of the strategic plan and annual/operational plan.

The SAI publishes an annual report on its performance, including the performance against strategic objectives and the performance indicators established

Review of the annual SAI performance report. The report provides information on the performance against the strategic objectives and the related performance indicators in the strategic plan.

The SAI has a human resource strategy that is aligned with the strategic plan/objectives of the SAI, with targets/indicators established

Review of human resource strategy and its alignment with the strategic plan/objectives of the SAI. HR targets and indicators are established in the strategy.

The SAI has a learning strategy and/or plan for professional development and training based on the results from a learning needs analysis

Review of SAI’s learning strategy and/or plan for professional development and training, and the learning needs analysis on which the strategy and/or plan are based.

The SAI prepares an annual financial report, and which is subject to independent audit

Review of the annual financial report that contains the SAI’s financial position/budget execution. The annual financial report is subject to independent audit.