1. April 2004

2. Evolving Challenges for SAIs Public expectations of government are changing: –Zero tolerance for corruption –Desire for enhanced results and improved responsiveness –Selected trends and challenges that have no boundaries Global economic inter-dependence Changing security threats Health and environmental concerns Changing demographics Rapidly evolving science and technology Growing gaps between the haves and have nots Increasing fiscal challenges

3. Possible SAI Roles Facilitating Foresight Increasing Insight Enhancing Economy Efficiency, Transparency and Effectiveness Assuring Accountability Combating Corruption

4. INTOSAI’s Strategic Plan 4

5. GAO’s Strategic Plan March 2004 5

6. Annual Performance Measures (1998 and 2003) Actual Performance measureFY 1998FY 2003 Financial benefits (billions)$19.7$35.4 Other benefits5371043 Past recommendations implemented69%82% Return on investment (ROI)58:178:1 Financial benefits per employee (millions)$6.1$10.8 Timeliness93%97%

7. Three Key Elements for Success Incentives Transparency Accountability

8. Contributing Elements Incentives Transparency Accountability Government Examples Rule of law Civil Service Checks and balances Financial disclosure Due process Free press Enforcement of laws Oversight Independent judiciary

9. Contributing Elements Incentives Transparency Accountability SAI Examples Independence Resources Protocols Public reporting Enforcement of access rights Peer review

10. Questions for Directing Our Work Is the program, policy, function or activity a direct result of specific legislation? Is the current mission fully consistent with the initial or current statutory mission? Does it relate to an issue of nationwide interest? Have there been significant changes in the country or world that relate to its purpose?

11. Questions for Directing Our Work If the answer to the last question is yes, would we enact it the same way if we were starting over today? Has an independent entity recently reviewed it? Have there been any significant changes since then? How is success measured? Are the measures reasonable? Are the measures based on desired outcomes? Are all costs being considered?

12. Questions for Directing Our Work Is it well targeted to those with the greatest needs and the least capacity to meet those needs? Is it affordable and financially sustainable over time, given cost trends and pressures? If after answering all of these questions, is the implementing entity using best practices (e.g. strategic planning, organizational alignment, financial, technological and knowledge management, client service? What would be the likely consequences of eliminating the program, policy, function or activity?

13. Characteristics Independence Mission Professional standards Core values Strategic planning Organizational alignment Protocols Performance and accountability reporting Cultural transformation Human capital Performance management

14. Three Key Ingredients Needed for These Challenging and Changing Times Leadership Integrity Innovation

15. April 2004