The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries

Purpose - The purpose of this article is to contribute to dialogue between practitioners and academics. The article discusses the importance of supreme audit institutions (SAIs), challenges and opportunities facing SAIs (also in light of COVID-19) and how the INTOSAI Development Initiative (IDI) supports SAIs in developing countries in enhancing their performance and capacity. Design/methodology/approach - This is a practitioner’s viewpoint which reflects IDI’s publicly available documents and the opinions of a practitioner involved in the work of the IDI and that of INTOSAI. Findings - The work of SAIs is ensuring effective public sector auditing matters, and it is increasingly recognized that strong and well-functioning SAIs can be key pillars in developing effective states, democratic development and trust in governments. At the same time, SAIs face challenges and opportunities in ensuring that they are effective and independent institutions that produce reports that have impact and add value to the life of citizens. The IDI supports SAIs in overcoming these challenges and seizing opportunities through support for all SAIs in developing countries. The IDI model is based on facilitated support that is need based and provided through peer-to-peer cooperation. Research limitations/implications - The limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner’s viewpoint, it provides a brief overview and personal judgements rather than an empirical analysis of developments applying a theoretical framework. Social implications - A practitioner’s engagement with academic supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector auditing. Originality/value - The article provides a practitioner's input on the important work of SAIs.