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ICAI’s Theory of Change
Inputs and activites
- Commissioners, service provider and secretariat with appropriate expertise in management and governance (delivery team) review management and engagement
- Beneficiaries’ views inform review content
- Efficient financial management of ICAI
- Selection of review topics based on materiality, risk, strategic relevance and ICAI added value
- Use of robust research methods
- Quality assurance of reviews
- Coordination of activities with National Audit Office (NAO) and International Development Committee (IDC)
- Regular engagement and feedback from government and IDC
- Output 1: Robust evidence base is produced: Credible independent and relevant in-depth reviews of UK aid spending published by ICAI
- Output 2: Functioning accountability mechanism is in place: ICAI’s function supports Parliament to hold government to account through;
- a published government response
- IDC hearings
- an annual follow-up exercise
- Output 3: ICAI’s function is visible: ICAI engagement and communications activities carried out to promote awareness and learning of ICAI reviews
- Accountability: Parliament is supported to hold government to account for UK aid spending (linked to output 2: Functioning accountability mechanism is in place).
- Learning and accountability: Media, UK aid deliver partners and sector influencers are aware of and promote uptake of ICAI findings (linked to output 3: ICAI’s function is visible).
- Learning: Government acquires relevant and credible evidence and learning from ICAI to inform improvements in aid spending (linked to output 1: Robust evidence base is produced).
- Accountability: Government perceives a need to act upon planned or actual ICAI scrutiny (linked to output 2: Functioning accountability mechanism is in place and output 3: ICAI’s function is visible).
- Impact: Improvements made to UK aid spending by government (reactive and anticipatory) contribute to global Sustainable Development Goals (SDGs).
- Indirect impact: Increased Parliamentary and public assurance that UK aid spending is effectively scrutinised.