International Journal of Government Auditing – April 2013
The Capacity Building Program on IT Audit is a cooperative effort between the INTOSAI Working Group on IT Audit (WGITA) and IDI. It was piloted in the AFROSAI-E region in September 2012.
One of the expected outputs of the Capacity Building Program on IT Audit is the development of IT audit guidelines and a handbook based on training materials developed for the AFROSAI-E region. To disseminate the guidelines to the wider INTOSAI community, IDI plans to launch an e-course on IT audit using the IT audit guidelines being developed. IT audit experts from the SAIs of India, the United States, Indonesia, and Brazil met January 7–25, 2013, in India to design the e-course and develop the IT audit guidelines.
At a review meeting for the IDI/AFROSAI-E Program on IT Audit in Zambia March 6–8, 2013, 12 SAIs shared their draft audit findings, which were discussed and reviewed by a team of experts and peers. The review meeting was followed by a 5-day training workshop on Enterprise Resource Planning Software (ERPs), with a focus on the use of Computer Assisted Audit Techniques (CAATS) and Audit Management Systems for data extraction and data analysis.
The ISSAI Implementation Initiative, launched by IDI and financed by the World Bank, will run from 2012 to 2014. It is designed for developing countries. To secure the necessary expertise for the initiative, IDI has partnered with the Professional Standards Committee and its subcommittees, the Capacity Building Committee, the INTOSAI regions, and other professional bodies. The main focus is on implementing the ISSAIs at levels 2 and 4 of the framework, with emphasis on level 4 ISSAIs on financial, compliance, and performance audit. The first round of online training e-courses on ISSAI implementation skills was conducted from October to December 2012 for 261 participants from 67 SAIs in the five English-speaking regions. To date, this has been the biggest program organized by IDI.
Management workshops for the 3i Program were conducted during February and March 2013 in Cambodia and Bosnia for SAIs belonging to ASOSAI and EUROSAI, respectively. The workshops are designed to create awareness of ISSAIs, discuss and strategize considerations in implementing the ISSAIs, and share experiences related to ISSAI implementation.
To discuss any of the issues raised in this edition of the IDI Update, please contact IDI: