IDI is the INTOSAI body that works across The International Organisation of Supreme Audit Institutions (INTOSAI) strategic goal areas and supports SAIs in developing countries, in their efforts to sustainably enhance performance, independence and professionalism. INTOSAI is a non-profit umbrella organization of SAIs across the world. Established in 1953, it currently has 194 regular members and five associate members. IDI provides support to SAIs by facilitating *Implementation of international standards, including the ISSAIs *Development of institutional, organisational and professional staff capacities *Knowledge sharing and implementation of good practices *Scaled up and more effective support to SAIs through partnerships with stakeholders Using a client-centered approach the IDI facilitates SAI development initiatives at global, regional, subregional and SAI level; including bilateral support on a needs basis. IDI also serves as secretariat to the INTOSAI-Donor Cooperation, established in 2010 to enhance the volume and coordination of support for strengthening SAIs in developing countries. Besides delivering capacity development programmes and serving as the secretariat to the INTOSAI-Donor Cooperation, the IDI also serves as an expert and information centre on public sector auditing for donors, SAIs and other stakeholders; and facilitates knowledge sharing in the INTOSAI community. The IDI’s target group of beneficiary SAIs includes over 140 developing countries listed on the OECD DAC list for the respective years. As per the IDI Strategic Plan 2014-2018, the IDI also provides support to developed countries on cost recovery basis. Limited Bilateral support is also offered to SAIs from fragile states.