The Commission on Audit (CoA) has completed the repeat self-assessment of its methodologies and practices against international standards using the Supreme Audit Institutions (SAI) Performance Measurement Framework (PMF) through submission of the SAI Performance Report to the International Organization of Supreme Audit Institutions (INTOSAI) Development Initiative (IDI). The CoA consequently earned an Independent Review Statement from an independent reviewer identified by the IDI.
The INTOSAI SAI PMF and the Independent Review Statement are considered by the Inter-Agency Task Force on the Harmonization of National Government Performance Monitoring, Information and Reporting Systems as equivalent to the ISO 9001-aligned Quality Management System.
The SAI PMF provides a holistic and evidence-based evaluation of SAI’s performance in the areas of Independence and Legal Framework; Internal Governance and Ethics; Audit Quality and Reporting; Financial Management, Assets and Support Services; Human Resources and Training; and Communication and Stakeholder Management.
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