IDI Establishes Bilateral Support in Strategic Plan

Establishing bilateral support is a priority in the IDI strategic plan for 2014-2018. In 2015, the IDI Board developed core principles, which led to the development of the IDI Bilateral Policy approved in March 2017.While a large majority of Supreme Audit Institutions (SAIs) in developing countries successfully participate in regional and global IDI programs, a substantial number require more extensive support to sustainably develop capacity and performance.

The new policy describes when and how IDI should deliver bilateral support, which comes in various forms. IDI’s role depends on several factors:

  • The SAI’s needs;
  • Country context;
  • Extent that other providers are available; and
  • Availability of IDI capacity and resources.

The IDI Board will decide the work volume, as well as types, of bilateral support IDI will provide. The identified potential roles for IDI bilateral support are: Broker (short term): support to SAIs in managing capacity development and preparing the way for additional assistance; Capacity Maintenance and Lifeline Support (short- and medium-term): limited scale support to SAIs operating in particularly unstable and unpromising environments as a means to maintain competence within the SAI until the situation improves; and Specialized Capacity Development Provider (short-and medium-term): supports a SAI’s specific strategic priority implementation where IDI has comparative competencies, typically in areas where IDI has carried out a regional or global program.

IDI bilateral support is needs-based and should be requested by the SAI (either through the Global Call for Proposals or directly to the IDI). IDI assesses all requests or options for bilateral support using a uniform set of conditions:

The SAI has major challenges and there is a need for bilateral support in areas where IDI has competencies and comparative advantages.

The SAI does not receive extensive support and there are no other INTOSAI/SAI community providers able to deliver the necessary support.

IDI has the capacity to provide support and proper working arrangements can be established.

The SAI demonstrates a willingness and continued commitment to strengthen its performance and operate according to the principles of transparency and accountability.

For more information, download the Bilateral Policy or visit IDI’s web page dedicated to the bilateral support program at

IDI Establishes SAI PMF Unit

The SAI PMF Implementation Strategy 2017-2019 was endorsed at the XXII INCOSAI in Abu Dhabi, United Arab Emirates. The strategy, prepared in partnership with the INTOSAI Capacity Building Committee, Secretariat and Working Group on the Value and Benefits of SAIs, led to the establishment of a new SAI Performance Measurement Framework (PMF) unit within IDI. The IDI SAI PMF Implementation unit will:

Support assessment quality and global monitoring, including SAI PMF coordination, training, support and knowledge center services.

Facilitate assessments and use of results, which addresses needs expressed by INTOSAI regions (and sub-regions) and SAIs for support in conducting SAI PMF assessments.

Conduct and arrange independent reviews to promote the importance of adequate quality management processes to ensure production of credible SAI PMF reports.

This new unit will take the operational lead for global strategy implementation. Heading up the SAI PMF team is Ms. Cecilie-Thue Hansen, who previously worked in the Secretariat and played a key role in developing the SAI PMF endorsement version. If you have any questions, please contact the SAI PMF unit at

3i Program-ISSAI Implementation Initiative


ISSAI-Based Financial Audits. IDI is supporting three audit teams from Iraq, Sudan and Palestine to conduct ISSAI-based pilot financial audits. Participants from Sudan and Palestine attended a workshop on the “Conduct of the Audits” in Morocco in April 2017 where IDI staff provided additional support on audit execution.

ISSAI-Based Compliance Audits. As part of the 3i IDI/Arab Organization of Supreme Audit Institutions (ARABOSAI)ISSAI-based pilot Compliance Audits of Procurement Program, eight audit teams from Iraq, Jordan, Mauritania, Morocco, Oman, Palestine, Sudan and Tunisia conducted ISSAI-based compliance audit engagements in their respective countries. Prior to audit initiation, IDI trained the teams at a workshop held in Jordan in September 2016. In May 2017, an audit review meeting was conducted in Muscat, Oman, to provide peer and expert feedback.


Product Development Meetings. Draft Quality Assurance (QA) Guidance for compliance, financial and performance audit guidance and tools were developed during an event hosted in Manila, Philippines, in March. The materials are designed to assist SAIs in conducting QA reviews of ISSAI-based financial audits. Resource persons (see picture) from the SAIs of Cook Island, Georgia, Namibia, Philippines, Portugal and IDI participated in product development.

Similar QA products for compliance and performance audits were drafted at a meeting in Oslo, Norway, as well, and included participants from IDI, Lithuania, Maldives and Norway.

SAI-Level Pilot Support to SAI Bhutan. As part of IDI’s pilot audit support to SAI Bhutan, 20 auditors were trained in conducting ISSAI-based performance, compliance and financial audits. IDI also provided onsite support to conduct the audits, along with QA training.


Twenty-two SAIs from four INTOSAI regions completed audits (conducted in English and Spanish over the course of 4 years) in association with the INTOSAI Working Group on Public Debt (WGPD) and the United Nations Conference on Trade and Development (UNCTAD). The final program meeting, was held in Oslo, Norway, March 9-10, 2017, and resulted in documented lessons learned that will be incorporated into the audit findings.

SAI Stakeholder Engagement

Courseware for in-person training was finalized at a meeting hosted in Rwanda in March that included delegates from IDI, Kenya, the Philippines, Sierra Leone, Sweden and Uganda.

Externally Funded Project Audits in Agriculture, Food Security SECTOR

SAIs of Malawi, Namibia, Rwanda and Tanzania (pictured right) completed first round pilot audits and began planning for the second round. Audit reports were peer reviewed and discussed alongside African Organization of Supreme Audit Institutions (AFROSAI), the International Fund for Agricultural Development (IFAD) and IDI.

IDI visited SAI Gambia in May. SAI Gambia is currently conducting the first round of audits with IDI onsite support.

Enhancing e-Learning Capacity

IDI and the Asian Organization of Supreme Audit Institutions (ASOSAI) conducted its first joint certification program for eLearning specialists. The program, which concluded in May 2017, enhances SAI capacity in the ASOSAI region in the design, development and delivery of eLearning courses. To earn certification, participants were required to pass the evaluation and demonstrate identified competencies.

IDI and SAI delegates from Indonesia, Japan, Pakistan and the Philippines also met in Nay Pyi Taw, Myanmar, to begin developing courseware for the blended learning specialist program.

Bilateral Support Program

AFROSAI, IDI and SAI Sudan signed a Memorandum of Understanding (MoU) at the AFROSAI-E Governing Board meeting in Nairobi, Kenya. The MoU aims to support SAI Sudan’s capacity development as part of IDI’s bilateral support program.

IDI also met with the Supreme Audit Office of Afghanistan’s Auditor General and senior officers in Oslo, Norway, to discuss the culmination of bilateral support and the way forward.


Twenty delegates from the English-speaking AFROSAI region (AFROSAI-E) participated in SAI PMF basic training in Pretoria, South Africa.

IDI Stakeholder Engagement

The IDI participated in several seminars, forums and discussions earlier this year including:

  • Implementing ISSAI 300, Bratislava, Slovakia
  • Fourth International Integrity Seminar, Szarvas, Hungary
  • EUROSAI Task Force on Audit and Ethics, London, UK
  • Forum on INTOSAI Professional Pronouncements, Luxembourg
  • INTOSAI Financial Audit and Accounting Subcommittee (FAAS) meeting Abu Dhabi, United Arab Emirates
  • INTOSAI Compliance Audit Subcommittee, New Delhi, India
  • 51st ASOSAI Governing Board, Bali, Indonesia
  • 14th AFROSAI-E Governing Board, Nairobi, Kenya
  • 10th EUROSAI Congress, Istanbul, Turkey
  • UN/INTOSAI Symposium, Vienna, Austria


The IDI Board Meeting, held in Oslo, Norway, earlier this year included Dr. Margit Kraker, President, Austrian Court of Audit and INTOSAI’s Secretary General, along with Mr. Kimi Makwetu, Auditor General of South Africa and Chair of the INTOSAI Capacity Building Committee. Ms. Marta Acosta Zuniga, Costa Rica’s Auditor General, attended as an observer and incoming IDI board member.

During the meeting, the board approved several documents, including the 2016 performance and accountability report, annual report and financial statements; bilateral policy, complaints framework and corporate risk register. Directly following the meeting, IDI received an unqualified audit report.

IDI Bids Farewell to several staff members this year, and we wish them the best in their new endeavors! Mr. Celestin Ankamtsene, Manager Capacity Development (IDI-CREFIAF); Mr. Henry McGregor, Manager, IDI Capacity Development; Ms. Yngvild Herje Arnesen, Deputy Head of the INTOSAI-Donor Secretariat; Ms. Camilla Fredriksen, Senior Adviser, INTOSAI-Donor Secretariat; and Mr. Shourjo Chatterjee, Strategy and Knowledge Manager.

Welcome New IDI Colleagues. Mr. Ole Schøyen, Head of Administration and the INTOSAI-Donor Secretariat; Ms. Kerry Crawford, Manager, Global Call for Proposals; Mr. Alain Roger Memvuh Lindouyou, Manager, Capacity Development (IDI-CREFIAF); Mr. Freddie Yves Ndjemba, Manager, Capacity Development (IDI-CAROSAI); and Ms. Dafina Dimitrova, Manager, Global Call for Proposals in the INTOSAI-Donor Secretariat.

Upcoming Events

  • SAI Leadership Symposium, July 20-21, New York, USA
  • OLACEFS Product Adaptation Meeting, August 2-11, Lima, Peru
  • IDI-OLACEFS Design Meeting, June 12-16, Brasilia, Brazil;
  • DI-OLACEFS eLearning Course for LMS Administrators, July-September, Online
  • Audit Support Program, June, South Sudan
  • Stakeholder Strategy Development, August 7-18, Kingston, Jamaica
  • SAI PMF Training, June 5-8, Lisbon, Portugal

Contact IDI

Get IDI’s latest news and events, recommended readings and more online at

For more information, reach out to IDI:

Telephone: +47 90711020


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