This report examines how supreme audit institutions and internal audit functions measure audit impact and communicate audit value. It identifies significant variations in current practices and highlights challenges in linking audit activities to strategic objectives, assessing qualitative outcomes, communicating results effectively, and ensuring systematic follow‑up.
To address these challenges, the report proposes a conceptual results-chain framework that links inputs and activities to outputs, outcomes and longer-term impact, while distinguishing between results that auditors can control and those that they can influence or contribute to.
The framework encompasses a range of outcome and impact indicators, such as financial benefits and cost savings, implementation and uptake of audit recommendations, improvements in internal controls and organisational practices, policy and administrative changes, stakeholder perceptions, and enhanced transparency and public trust.
The report also identifies practical approaches to strengthening impact measurement and communication through the systematic use of quantitative and qualitative evidence, stronger integration with strategic planning, and more structured engagement with stakeholders.
Strengthening these elements in parallel can help auditors demonstrate their contribution to better governance, accountability and transparency, support institutional learning, and reinforce public trust.
