During the XIX INCOSAI, held in 2007 in Mexico City, it was agreed to create the Working Group on the Value and Benefits of SAIs (WGVBS) in order to develop a framework and measurement tools for defining the value and benefits of SAIs. Afterwards, at the XX INCOSAI, held in Johannesbourg, the working group completed the first phase of its work, which was to define a framework for communicating and promoting the value and benefits of SAIs. The framework establishes the value and benefits of SAIs from two perspectives, namely: (i) to be recognised as an institution that makes a difference to the lives of citizens, and (ii) to be recognised as an independent model organisation.
The ISSAI – P 12 was developed around the fundamental expectation of SAIs making a difference to the lives of citizens. The extent to which a SAI is able to make a difference to the lives of citizens depends on the SAI:
- Strengthening the accountability, transparency and integrity of government and public sector entities;
- Demonstrating ongoing relevance to citizens, Parliament and other stakeholders;
- Being a model organization through leading by example.
- Both projects were endorsed by the XXI INCOSAI, held in China, in 2013.
The Auditor-General of South Africa fulfilled the role of Chair of the WGVBS since its inception until the XXI INCOSAI, held in China, in 2013. From this INCOSAI, it was endorsed that the SAI of Mexico would take over the Chairmanship of the Working Group, incorporating the activities of the then Task Force for the INTOSAI SAIs’ Information Database.