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

Outputs

  • 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;
    1. a published government response
    2. IDC hearings
    3. 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

Intermediate outcomes

  • 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).

Outcomes

  • 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

  • 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.