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.

Why partner with other SAIs?

SDG 16

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

SDG 17

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

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.