SAI (supreme audit institutions)

SAI stands for supreme audit institution. It is an independent public institution responsible for external oversight of public finances and activities. NATO uses the abbreviation throughout its audit publications, including the annual activity report of the International Board of Auditors for NATO (IBAN), which expands SAI as supreme audit institution: IBAN annual activity report for 2024.

Every NATO member country has a national SAI, and NATO identifies the Office of the Auditor General of Canada as Canada's. IBAN consults these national institutions on its annual activity report and on audit-related matters, as described in NATO's account of the 2023 report discussion.

How NATO uses the term SAI

NATO describes SAIs as independent public oversight institutions in its IBAN special report on NATO financial governance. In its dealings with member countries, NATO calls the representatives of national SAIs Competent National Audit Bodies, or CNABs.

• IBAN discussed its 2023 annual activity report with member countries' SAIs, as reported in a June 2024 NATO article.
• Allied SAIs met at the 2026 annual CNAB meeting to address emerging challenges in public audit, security and accountability, according to NATO's report on the meeting.
• IBAN has also expanded its cooperation with allied and partner SAIs, as covered in a May 2026 NATO article.

NATO has also reported exchanges with individual institutions, including Spain's supreme audit institution and Belgium's Cour des comptes.

The Office of the Auditor General of Canada as Canada's SAI

The NATO special report names the Office of the Auditor General of Canada as Canada's national supreme audit institution. That makes it the Canadian counterpart to the national audit bodies NATO deals with in other member countries. The role is external: an SAI examines public spending and activities from outside the departments it reviews.

SAIs and internal audits of procurement

An SAI is not the same thing as a departmental internal audit unit. Canadian departments and agencies run their own internal audits of procurement and contracting, and these are separate from the external role an SAI plays. Published examples include:

• the Correctional Service Canada audit of procurement and contracting processes, phase 1;
• the Canadian Grain Commission's 2024-2025 audit of procurement;
• the Public Service Commission's audit of procurement.

When a supplier sees an audit report on procurement from a Canadian department, it is an internal audit product, not the work of an SAI.

What SAI means for suppliers bidding on Canadian contracts

SAI is a term you will meet in NATO audit material, not a defined term in Canadian solicitations. Bid teams pursuing NATO-related work will see it in IBAN publications and should read it as a reference to a national audit body such as the Office of the Auditor General of Canada. For Canadian federal opportunities, the audit reports that touch procurement practice are the departmental internal audits listed above. Contract awards themselves can be reviewed in the Government of Canada's contract data search.