Institutional development cooperation

We work together with our peer Supreme Audit Institutions (SAIs) abroad on a demand-driven basis. Our aim in doing so is not just to help strengthen them as institutions, but also to foster good public governance and sound public finances abroad. Such institutional capacity development projects are financed by a number of donors, such as the Dutch government and the European Union.

Legend belonging to map of institutional development cooperation countries of the Netherlands Court of Audit

Why partner with other SAIs?

We are committed to improving the quality and impact of audits conducted by SAIs abroad. Almost all countries have their own national SAI. An effective, independent SAI contributes towards the regular, efficient and effective use of public funds, and counteracts misuse and corruption. In this way, SAIs can improve the quality of life in their respective countries.

Working in partnership with other SAIs also helps us to innovate, to critically reflect on our own work, and to assess the role played by a SAI from a broader perspective. Our institutional partnerships foster Peace, justice and strong institutions, i.e. the UN’s 16th sustainable development goal.

Approach and working methods

Our capacity development projects are demand-driven and begin with a request from the partner SAI. The partnerships can be both bilateral and on a regional basis. Our approach is based on a peer-to-peer philosophy, in which equality and partnership are the cornerstones. Where possible, we also involve regional umbrella SAI organisations, in order to share and embed experiences and lessons learned on a broader basis.

Our projects are aimed primarily at reinforcing the role, mandate and impact of SAIs as independent external auditors operating as part of the overall system of public finance and accountability. This is why, before embarking on a partnership project, we always examine the context in which the SAI in question operates, take note of relevant developments and initiatives, and work together with the SAI’s stakeholders and strategic partners. We also take the longer-term outlook into account. The context in which our partners operate is often complex, meaning that it takes time to make an impact. We formulate objectives together with our partners at the start of every new project, which we evaluate halfway and at the end of the project.

Common themes in our projects

Select the images for more information about the themes
1. Efficiency and effectiveness
  
  SAIs audit whether ministers’ policies are achieving the intended results. Has the government kept its promises and are the results living up to expectations? SAIs also examine whether the public sector is working efficiently: are ministers using the right amount of money in order to achieve the intended results? Are there no other, cheaper, ways of achieving the same thing?
  
  In the past few years, we supported a number of SAIs in southeast Africa, for instance, in conducting a performance audit of oil and gas -contracts. We did this together with AFROSAI-E, the regional umbrella organisation of Anglophone SAIs in AfricaI. We also developed an e-learning programme for SAIs all over the world wanting to conduct similar audits.
2. The UN’s 17 sustainable development goals
  
  The UN’s sustainable development goals (SDGs) are 17 goals aimed at making the world a better place by 2030. The SDGs were agreed in 2015 by the UN member states. SAIs play an important role in the implementation of the SDGs, as the UN has recognised.
  
  The SAIs taking part in the Sharaka programme reviewed the preparations made in their own countries for implementing the SDGs. We also developed a practical guide for SAIs wanting to conduct a similar review. Following the review, the SAIs conducted a parallel audit of Good Health and Well-being, i.e. SDG 3.
3. The integrity of SAIs
  
  Integrity is an essential precondition for trust in public governance. No country is completely free of corruption, however, and all public organisations face integrity risks. SAIs play an important role in counteracting corruption and serve as models in terms of integrity. This is why we are promoting the worldwide adoption of IntoSAINT, a self-assessment tool that SAIs can use to analyse their strengths and weaknesses in relation to integrity with the aid of an external moderator.
  
  As part of a different capacity development-projects, we trained our colleagues to moderate and implement IntoSAINT, e.g. in the Constituency programme.
4. Stakeholder communication
  
  SAIs must keep in close touch with their external stakeholders in order to safeguard the quality and impact of their work. This is why we regularly work together with our counterparts abroad to strengthen their institutional contacts and communications with stakeholders, both within and beyond the public sector. As part of the Sharaka programme, for instance, we worked on a stakeholder analysis and an action plan for involving stakeholders at different stages of the audit.

Sharing knowledge and experience

Many capacity development projects generate knowledge and experience that can be used more widely. As a result, we frequently develop products such as guidelines, manuals and online courses that SAIs from all over the world are free to use.