INTOSAI Development Initiative

What INTOSAI Development Initiative does

INTOSAI Development Initiative (IDI) is a not-for-profit autonomous foundation (Stiftelse) established in 1986 under Norwegian law and headquartered in Oslo, operating as the dedicated capacity-building arm of the International Organisation of Supreme Audit Institutions (INTOSAI). Its mandate is to support Supreme Audit Institutions (SAIs) in developing countries in enhancing their performance, professionalism, independence, and impact through needs-based, peer-to-peer, and partnership-driven capacity development. IDI works with more than 140 SAIs globally across Africa, Asia, Central Asia (new), the Middle East, Latin America, Europe, and Oceania, delivering bilateral support, regional initiatives (ARISE, CASAI, SPAP, LEG SAI), flagship programs (PESA, SAI PMF, SAI Young Leaders, SIRAM, GPSI), and an expanding portfolio of audit practice handbooks covering performance, compliance, and financial audit under ISSAIs.

IDI's core product set combines digital learning infrastructure and global public goods. The primary platform is the IDI Learning Management System (LMS) — a Moodle-based eLearning environment on AWS hosting web and mobile (Android via Play Store, iOS via App Store) — used to deliver self-paced courses, certificate programs such as the Professional Education for SAI Auditors (PESA), and digital learning tied to capacity-building initiatives. Supporting tools include the globally recognised SAI Performance Measurement Framework (SAI PMF) assessments, a digital-isation-bound information security assessment tool, online reporting forms powering the SIRAM mechanism, and three ISSAI Implementation Handbooks (Performance, Compliance, Financial Audit). On the marketing and dissemination side, IDI operates a multilingual website (English, Arabic, French, Spanish), the 'How to Govern' podcast, webinars, and engagement across LinkedIn, Facebook, YouTube, and Vimeo.

The organisation's business model is that of a grant-funded non-profit, not a commercial SaaS venture. Services to SAIs are delivered free of charge, with revenue sourced from multi-year development partner contributions (notably SECO at 950,000 CHF starting 2026 and NORAD at 46 million NOK starting 2026), in-kind contributions from SAIs (staff secondments, resource persons, meeting facilities, travel support) representing approximately 10-12% of annual expenditure, and partnerships with multilateral and regional bodies including the OECD, UNCTAD, ADB, AFROSAI-E, EUROSAI, and OLACEFS. Governance is provided by an IDI Board chaired by the Auditor General of Norway, with Einar Gørrissen serving as Director General. No headcount or annual revenue figures are publicly disclosed.

Name

INTOSAI Development Initiative

Legal name

INTOSAI Development Initiative

Website

https://idi.no

Company type

Private

Founded year

1986

Operating status

Operating

Headcount range

11–50 employees

Short description

INTOSAI Development Initiative is a Norwegian not-for-profit foundation that strengthens Supreme Audit Institutions in developing countries through capacity building, eLearning, and global public goods such as the SAI PMF and ISSAI handbooks.

Ownership category

akta.pro rank

Product category

Public Sector Audit Capacity Building

NAICS

Public Administration (92)

SIC

Services-Engineering, Accounting, Research, Management (8700)

akta.pro primary industry

Enterprise Risk Management (ERM) Advisory (BPAHAFAA)

Keywords

• Capacity building services
• Public sector auditing
• Professional audit education
• ELearning for auditors
• Institutional development programs

Headquarters

HQ city

Oslo

HQ country

Norway

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Others

Revenue model

1. Development Partner Contributions: IDI receives multi-year funding commitments from development partners including SECO (Swiss State Secretariat for Economic Affairs) and NORAD (Norwegian Agency for Development Cooperation). SECO committed 950,000 CHF and NORAD committed 46 million NOK starting 2026.
2. In-kind Contributions from SAIs: SAIs and other organizations provide in-kind contributions including resource persons, staff secondments, meeting facilities, and travel/hosting support. These represent approximately 10-12% of IDI's annual expenditure budget.

Go-to-market motion3 records

Distribution channels5 records

Marketing channels7 records

Core offering

IDI is a not-for-profit foundation that delivers institutional capacity building, professional development, and ISSAI implementation support to Supreme Audit Institutions (SAIs), primarily in developing countries. Its service portfolio includes bilateral and regional support programs, multilingual eLearning delivered through an LMS, the ISSAI Implementation Handbooks for Financial, Performance, and Compliance Audit, the SAI PMF assessment methodology, and the PESA professional qualification for SAI auditors.

Product overview

IDI offers a portfolio of capacity development programs, digital learning tools, and professional resources for Supreme Audit Institutions (SAIs) in developing countries. The core product is the IDI Learning Management System (LMS), an eLearning platform for delivering courses and digital education initiatives. Additional offerings include the 'IDI How to Governance' podcast series exploring public sector governance topics, web-based reporting forms supporting the SIRAM mechanism for SAI independence advocacy, and comprehensive ISSAI Implementation Handbooks for performance, compliance, and financial auditing. The organization also runs initiatives like Audit Tech & AI (co-creating technology solutions for SAI audit) and various professional qualification programs. The LMS is based on Moodle and includes a mobile app for Android and Apple devices.

Differentiator

Problem solved

Functional benefit

Brands

• AQMS: Audit Quality Management Specialist Certificate
• ARISE
• BUSS
• CADRE GFP
• CASAI
• CCAA
• CRISP
• EFA
• FAI
• GSAI
• GPSI
• LEG SAI
• MASTERY
• PESA
• pICTure
• SIRAM
• SAI PMF
• SYL
• SoAQM
• SPMR
• Together

Products and services

• Financial Audit ISSAI Implementation Handbook ISSAI-aligned handbook and training package that guides Supreme Audit Institutions in implementing international standards for financial audit, used by SAI auditors and capacity building programs.
• Performance Audit ISSAI Implementation Handbook Handbook and accompanying training material for SAI auditors covering implementation of INTOSAI performance audit standards and structured performance audit practice.
• Compliance Audit ISSAI Implementation Handbook Handbook and training resource supporting SAI auditors in applying INTOSAI compliance audit standards and conducting compliance audit engagements.
• SAI Performance Measurement Framework (PMF) Assessment Structured assessment service that benchmarks a Supreme Audit Institution's performance against INTOSAI's SAI PMF, used by SAI leadership to identify institutional strengths and gaps and to inform capacity building plans.
• Professional Education for SAI Auditors (PESA) Professional qualification programme for SAI auditors covering audit knowledge and skills aligned with INTOSAI standards, delivered through the IDI Learning Management System and partner institutions.
• IDI Bilateral Support Programmes Tailored, country-specific capacity building programmes that combine needs assessment, training, mentoring, and follow-up support for an individual Supreme Audit Institution.
• IDI Regional Support Programmes Multi-country capacity building programmes delivered in coordination with INTOSAI Regional Working Groups to strengthen SAIs across a region through shared training, workshops, and peer learning.
• IDI How to Governance Podcast Podcast series published by IDI that explores public sector auditing, governance, and SAI capacity building topics for SAI staff and the wider audit community.

Quantifiable outcome

• 560+ certified auditors through PESA program representing over 120 SAIs
• +2 more outcomes

Named customers11 records

Segments4 records

Ideal customer profiles1 record

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration5 records

AI capability1 record

Feature3 records

Partnerships

Eleven partnerships are on record, tiered core, flagship and minor.

• National Audit Office of Norway (SAI Norway)coreStrategic or Co-development Partner · 24 March 2026Partnering with IDI and SAI UK for SAI PMF assessment of Ukraine's Accounting Chamber. SAI Norway contributes technical expertise and peer support as part of longstanding bilateral cooperation experience.
• National Audit Office of United Kingdom (SAI UK)coreStrategic or Co-development Partner · 24 March 2026Partnering with IDI and SAI Norway for SAI PMF assessment of Ukraine's Accounting Chamber. SAI UK contributes expertise in performance assessments and background in EUROSAI working group on emerging issues.
• Comptroller and Auditor General of India (SAI India)flagshipStrategic or Co-development Partner · 13 February 2026MoU establishing framework for cooperation on audit technology, AI, sustainability auditing, and SDG auditing. SAI India will serve as a hub for audit technology, AI, and sustainability practices. Cooperation areas include audit technology and AI, SDG auditing, sustainability reporting assurance, and sustainable compliance audit practices.
• UNCTAD (United Nations Conference on Trade and Development)coreStrategic or Co-development Partner · 11 November 2025Joint event on sustainability reporting auditing in public sector held before 42nd session of ISAR. Brought together policymakers, SAIs, international standards setters, professional accounting bodies, and development partners to discuss SAI role in sustainability assurance.
• OECD (Organisation for Economic Co-operation and Development)flagshipStrategic or Co-development PartnerJoint publication with IDI of report 'Strengthening the Independence of Supreme Audit Institutions' exploring informal factors affecting SAI independence, with consultations with SAIs, executive, legislative, CSOs, media, and academics worldwide.
• G TravelminorOthersPrimary travel agency used by IDI for booking air travels. Handles travel arrangements for event participants with access to personal data including name, gender, birth date, phone, email, and travel schedules.
• INTOSAI-Donor CooperationcoreStrategic or Co-development PartnerINTOSAI body facilitating donor coordination for SAI capacity development. IDI participates in INTOSAI-Donor Cooperation as part of its mandate.
• AFROSAI-E (African SAI Cooperation for English-Speaking African Countries)coreStrategic or Co-development PartnerRegional organisation participating in LEG SAI regional workshops for legal experts from the Middle East and North Africa.
• EUROSAI (European SAI Organisation)coreStrategic or Co-development PartnerRegional organisation hosting LEG SAI workshops in Warsaw; EUROSAI contributed legal experts to discussions on strengthening legal frameworks and institutional independence.
• OLACEFS (Latin American and Caribbean SAI Organisation)coreStrategic or Co-development PartnerRegional organisation hosting LEG SAI workshops in Bogota; OLACEFS contributed legal experts to discussions on SAI independence and legal framework protection.
• SAI ThailandcoreStrategic or Co-development PartnerHost of the third Leadership Forum and related workshops (quality management, audit follow-up) for Sustainable Performance Audit Practices in Asia and Pacific initiative.

Scale indicators7 records

Recent moves6 records

Expansion highlights7 records

Broad incumbents

• World Bank: Operates large-scale governance and public financial management capacity-building programmes in developing countries, including Public Expenditure and Financial Accountability (PEFA) assessments that intersect directly with SAI strengthening.
• OECD: Co-published with IDI the report on Strengthening SAI Independence and operates broader public-sector governance programmes. Comparable as a multilateral convener producing evidence-based governance research for member and partner countries.
• UNCTAD: United Nations Conference on Trade and Development operates the ISAR sessions on accounting and reporting standards that IDI partners with on sustainability reporting assurance for the public sector — comparable as an international governance and standards body serving developing-country governments.
• Asian Development Bank: Funds governance and public sector management programmes across Asia-Pacific — including the SPAP sustainable performance audit initiative in partnership with IDI — operating as a comparable multilateral funder of SAI capacity development.
• INTOSAI: The International Organisation of Supreme Audit Institutions is IDI's parent framework and global convening body. INTOSAI sets the ISSAI standards and coordinates the regional organisations through which IDI delivers most of its programming.
• UNDP: United Nations Development Programme delivers public-sector capacity building and institutional strengthening globally, frequently partnering with INTOSAI bodies and governments on accountability and transparency programmes.

Direct peers

• GIZ: Deutsche Gesellschaft für Internationale Zusammenarbeit is a bilateral development agency operating a comparable capacity-building-for-public-institutions model, frequently contracting to deliver governance and audit programmes for partner governments on behalf of donors like BMZ.

Regional players

• EUROSAI: European Organisation of Supreme Audit Institutions. Regional SAI cooperation body that hosts peer learning, working groups, and training — operating alongside IDI in the European theatre and contributing resource persons to IDI initiatives.
• AFROSAI-E: African Organisation of English-speaking Supreme Audit Institutions. Delivers capacity building and peer support to SAIs across sub-Saharan Africa, directly overlapping IDI's mandate within a defined regional footprint.
• OLACEFS: Latin American and Caribbean Organisation of Supreme Audit Institutions. Regional SAI cooperation platform working on independence, legal frameworks, and capacity development with comparable objectives to IDI in Latin America.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

• YouTubeyoutube.com/user/idicommunity
• Facebookfacebook.com/IDIforSAIs
• LinkedInlinkedin.com/company/stiftelsen-intosai-development-initiative-idi-

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about INTOSAI Development Initiative