International Journal of Government Auditing – April 2015
IDI Update keeps you informed of developments in the work and programs of the INTOSAI Development Initiative. To find out more about IDI and to keep up to date between editions of the Journal, look atthe IDI website:
For information related to the ISSAI implementation Initiative (3i Programme), please visit http://www.idicommunity.org/3i.
The IDI Board met in Oslo on March 12-13, 2015. The Board welcomed Ms. Margareta Aberg, Auditor General of Sweden, as a new member. She replaces Mr. Jan Landahl, her predecessor. The IDI Performance and Accountability Report 2014, Financial Statement 2014, and the IDI Board’s Annual Report 2014 were approved. The results-based performance and accountability report has been prepared as per IDI’s operations against the IDI Operational Plan 2014-2015 and the IDI Strategic Plan 2014-2018. These documents are available at www.idi.no. Other strategic issues discussed included IDI Governance Review, IDI Bilateral Support, certification of public auditors within the INTOSAI framework, and the INTOSAI strategic plan.
The workshop was held December 1-3, 2014, in Oslo. Representatives from all INTOSAI regions attended and deliberated on their respective regions’ capacity development requirements over the remaining period of the IDI Strategic Plan 2014-2018. Valuable inputs were received from the representatives of the INTOSAI regions in shaping the forthcoming IDI programs. The workshop built on the information furnished by supreme audit institutions (SAIs) through the 2014 Global Survey and the identified areas discussed in the IDI Board meeting mentioned above. The global priorities, and the priorities for each of the regions, were discussed and finalized during the workshop. Pursuant to the discussions the programs on enhancing the SAI role in countering fraud and corruption and SAI-stakeholder relations are being launched by IDI in 2015. The programs on supporting ISSAI implementation (including certification) and enhancing eLearning capacity will continue. In 2015 IDI plans to take up preliminary work like planning and design for the programs on supporting SAIs in institutional capacity development and SAI strategy, performance and reporting program, and the SAI Young Leaders Program.
At the 7th INTOSAI-Donor Steering Committee meeting in Paris in 2014, the Steering Committee reiterated the importance of updating information in the SAI Capacity Development Database http://www.saidevelopment.org/ default.aspx as an actively used tool to coordinate and monitor SAI capacity development initiatives. As a result, the INTOSAI-Donor Secretariat agreed to establish a regular procedure for database updates. This will encourage and remind all members to enter relevant information and keep up-to-date project information.
Beginning in 2015 the Secretariat will request database updates twice a year, in March and October. The first request was sent out to registered users in March 2015. The Secretariat will control the quality of the information received to ensure a complete update before the summer. The second request will be sent out after the annual Steering Committee meeting, usually in September or October, in a reminder to registered users and main contacts from all organizations in the INTOSAI-Donor Cooperation. Received updates will also be followed by a quality control.
The Secretariat hopes that the updated procedures will contribute to more up-to-date and valid information in the database. The formal consultation period on the SAI PMF pilot version was launched in December 2014. All SAIs and other stakeholders had been requested to send comments to the SAI PMF by March 31, 2015. Comments will be consolidated and published, as will the Task Team’s formal response to the comments. The discussion forum SAI PMF Virtual Community was also used for submitting comments during the consultation period. Comments submitted this way are visible to all members of the SAI PMF community. The SAI PMF Community Portal can be accessed at: http://www.idimoodle.org/virtualcampus/course/category.php?id=9
This workshop was held in Cameroon December 9-11, 2014. In the workshop, SAIs discussed a range of ISSAI implementation topics, products and ideas regarding implementation of ISSAIs.
The workshop aimed at developing ISSAI awareness in SAI top management; providing a platform for sharing experiences related to ISSAI Implementation; providing for discussions on strategic considerations for implementation, including risks and challenges; presenting ISSAI Compliance Assessment Tools (iCATs); briefly discussing ISSAI implementation handbooks; and discussing and committing to starting ISSAI implementation using 3i products.
Organized by the IDI and CREFIAF (Supreme Audit Institutions of French-speaking sub-Saharan African countries), the workshop was hosted by the SAI of Cameroon. Thirty-eight senior managers from 18 SAIs, including SAI heads, attended the workshop. All the participating SAIs signed the Statement of Commitment to use iCATs and formulate ISSAI implementation strategies. The workshop was facilitated by resource persons from the IDI and CREFIAF. With this workshop in CREFIAF, the 3i Program has been launched in all INTOSAI regions.
iCAT review workshops were organized by the IDI for participating SAIs from four INTOSAI regions. The main aim of the workshops was to support SAIs in conducting iCATs by providing for expert review and feedback on completed iCATs. The workshops also provided updates on the new level 3 ISSAIs and their implications for ISSAI implementation.
The Asian Organization of Supreme Audit Institutions (ASOSAI) iCAT review workshop was held in Bangladesh December 8-12, 2014. Thirty-three participants from 13 SAIs participated.
The Caribbean Organization of Supreme Audit Institutions (CAROSAI) iCAT review workshop was held in Trinidad and Tobago November 17-21, 2014. Twenty-two participants from nine SAIs were involved.
The Pacific Association of Supreme Audit Institutions (PASAI) iCAT review workshop was held in Fiji November 24-28, 2014. Twenty-one participants from 9 SAIs participated in the workshop.
The meeting was held December 3-10, 2014, in Uruguay. The meeting redesigned the course contents for the facilitation workshop previously delivered in English. The SAIs of Argentina, Brazil, Mexico and Uruguay contributed the resource persons for this meeting.
Following the Human Resource Management workshop in December 2013, capacity development interventions for 14 SAIs (28 participants) for dissemination and implementation of the CBC Human Resource Management Guide were completed in 2014. Thirteen SAI teams conducted the needs assessment for developing human resource management strategy in their respective SAIs. Draft strategies were reviewed by peers and resource persons at a review meeting of HRM strategies held in Senegal November 4-14, 2014.
The second part of the meeting involved discussions on how to customize the CBC Human Resource Management manual for the CREFIAF region. The customization is currently under development and is expected to be ready by January 2015 for use by the SAIs in the region.
The meeting took place in South Africa November 24-28, 2014. Six SAIs (12 participants) participated in the program. Draft audit reports prepared by all seven SAIs were reviewed by experts and modified.
Following an e-learning course earlier in the year, SAI teams from 19 SAIs from different INTOSAI regions met in Warsaw, Poland for an Information Technology (IT) Audit Planning Meeting. At this meeting, held December 8-23, 2014, the SAI teams developed draft IT audit plans, under the expert guidance and support of experts from WGITA. The SAIs are expected to conduct audits based on their plans and get together again for audit review meetings to discuss their draft audit reports.
The meeting was held in China November 24-28, 2014. Sixteen SAIs from ASOSAI, AFROSAI-E and EUROSAI participated in the meeting. Experts reviewed the pre-studies for pilot audits. The draft audit plans for selected pilot audits were also reviewed by experts and peers.
Eight SAIs from OLACEFS participated in the meeting in Paraguay. Experts reviewed the pre-studies for pilot audits January 26-30, 2015. Audit design matrices completed by participating teams were reviewed by experts and peers.
IDI joined ASOSAI’s Strategic Planning Task Force in 2014 as an observer to provide technical guidance and professional support in the development of ASOSAI’s Strategic Plan 2016-2021. As a part of this support IDI, in cooperation with ASOSAI, organized and facilitated a meeting of task force members in South Korea November 17-19, 2014. This meeting resulted in a revised draft that included a strategic shift from training to blended capacity development programs. For the first time performance indicators and a resource plan were introduced in the strategic planning document. IDI also provided support in the design of the plan document for submission at ASOSAI Assembly. The draft plan was approved at the XIII ASOSAI Assembly held in Kuala Lumpur February 10, 2015.
The training events regarding working with SAIs and SAI PMF-training have been delivered twice in the last quarter. In November, training for donors was delivered to 25 participants in Cairo, and in January, 17 donor staff members participated in the Bangkok training. Each training event was followed by the delivery of SAI-PMF training, for, respectively, 33 and 22 participants. For the SAI-PMF training donor staff was joined by representatives from nine SAIs in Cairo, and seven SAIs in Bangkok. For both events, the United States Agency for International Development (USAID) hosted the training in their regional training centers.
IDI engaged with its stakeholders through participation in various meetings. IDI participated in the 66th meeting of the INTOSAI Governing Board in Vienna, Austria, November 5-7, 2014. Updates on the activities and plans of IDI and the INTOSAI- Donor Secretariat were presented.
The Board endorsed a plan for the INTOSAI Task Group on certification to conduct further research on the topic of certification, at auditor and SAI levels, to consolidate efforts for SAI assessments to evaluate institutional structures, processes, and tools in support of increased professionalization of SAIs. IDI will be part of the task group led by the INTOSAI Capacity Building Committee to work on a certification scheme for the professional staff of INTOSAI member SAIs.
During the meeting of the ARABOSAI Institutional Strengthening Committee held in Rabat, December 15-17, 2014, IDI reported on progress made in the implementation of the ongoing IDI/ ARABOSAI capacity development cooperation programs; namely, the 3i program and the certification program for training specialists. The Committee also discussed future cooperation programs with IDI.
At the Annual Meeting of the OLACEFS Assembly at Cusco City, Peru, November 24-28, 2014, the global opportunities and regional needs for capacity development were discussed. Specific importance was given to the 3i Programme and SAI PMF. An update on IDI programs was provided and the white paper about certification within INTOSAI was discussed.