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The SAI Performance Measurement Framework (SAI PMF) is an international assessment framework of a SAI’s performance against the International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices. It was developed under the auspices of the INTOSAI Working Group on the Value and Benefits of SAIs (WGVBS), with support from the INTOSAI-Donor Cooperation.

It was developed in the period 2010–2016 and endorsed in 2016 at the XXII INTOSAI Congress (INCOSAI) together with the SAI PMF implementation strategy 2017–19. In 2019 a light touch revision of the strategy was conducted under INTOSAI Capacity Building Committee oversight to extend its validity until 2022. The 2020–22 Strategy was endorsed at XXIII INCOSAI in 2019.

The Strategy is being implemented by the INTOSAI Development Initiative. INTOSAI Capacity Building Committee and INTOSAI Development Initiative are jointly commissioning an external evaluation of the implementation of the Strategy. The detailed Terms of Reference are available here.