IDI Strategic Plan IDI is a not-for profit, autonomous INTOSAI body mandated to support Supreme Audit Institutions (SAIs) in developing countries to sustainably enhance their performance and capacity. IDI has been established as an integral part of the INTOSAI community and is unique in its mandate to serve the needs of all developing country SAIs while not being tied to any country’s specific geographic or political interests. It is governed by prominent Heads of SAIs who are appointed on their professional merit, staffed with experienced professionals from the SAI, audit and donor communities, and able to draw on financial and in-kind support from SAIs and donors across the world. This makes IDI a trusted partner of all INTOSAI bodies, regions and SAIs, and gives it the ability to bring the SAI and donor communities together, and to resource capacity development initiatives for the benefit of all developing country SAIs. IDI’s work builds on the successes of INTOSAI, including the International Standards for Supreme Audit Institutions (ISSAIs). IDI maximises its value to SAIs by focusing on areas where its unique position and experience gives it a comparative advantage over other providers of support. IDI will make two strategic shifts from 2019: - Focus its efforts on four work streams to support independent, well-governed, professional and relevant SAIs. These will be implemented at the global, regional and SAI-levels. Work streams will include developing and implementing Global Public Goods (GPGs), lessons learned, and education initiatives. It also involves creating resource pools, being a centre for knowledge and innovation, communication and advocacy work, and supporting groups of SAIs with similar needs. - Start to fully integrate a gender perspective through a variety of measures, including the gradual integration of a gender analysis into the design and implementation of all IDI initiatives. IDI will continue to provide SAI-level support to facilitate sustainable change, both within work streams and as provider of last resort for bilateral support. This support will target two groups: first, SAIs that show commitment and readiness in their participation in IDI initiatives but require deeper support to ensure sustainable change; and second, SAIs classified as being in fragile situations1 and other SAIs facing significant development challenges. IDI’s involvement in global policy dialogue on provision of support to SAIs, combined with its experience from country-level implementation of audit standards, makes it uniquely positioned to serve as a key feedback loop between policy and practice. This includes providing valuable feedback to INTOSAI, the standard-setting body for public external auditing. IDI also fulfils a global role to strengthen support to SAIs. This is achieved by supporting strategic partners, including INTOSAI Regions, and by measuring and monitoring SAI performance, matching SAI needs to providers of support, and engaging in advocacy and communications to maintain and strengthen support to SAIs. This global role includes functions that support the aims of the Memorandum of Understanding between the INTOSAI and Donor communities, based on coordination and dialogue between the INTOSAI-Donor Cooperation and IDI. IDI’s unique position allows it to deliver its support though a sustainable, needs-based approach which empowers SAIs while promoting gender-responsiveness and peer-to-peer cooperation as essential elements of long-term capacity development. This approach combines theory with practical application through initiatives such as facilitated organisational assessments, cooperative audits, professional education and quality review mechanisms. It brings together institutional, organisational and professional capacity development to deliver sustainable change in the independence, governance, professionalism and relevance of SAIs.