International Journal of Government Auditing – Autumn 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 Annual IDI Staff Meeting took place in Oslo, Norway, August 18-19, 2015. Discussions focused on internal communication, IDI policies, updates on the IDI capacity development programs and the operations of the INTOSAI-Donor Secretariat.
The following new staff have joined the IDI during the last quarter:
The Department of Foreign Affairs and Trade, Commonwealth of Australia has signed an agreement with the INTOSAI-Donor Secretariat in the IDI for supporting SAI-PMF Assessments in PASAI region. This involves a one-time grant of AUD 130,000.
OAG, Zambia has sponsored one position of Manager, Capacity Development in the IDI through its own development grants provided by the Norwegian and Swedish governments.
In the first part of ISSAI Certification Programs (Financial, Performance, Compliance Audit), 88 participants selected from 16 SAIs in the ARABOSAI region have been trained in understanding ISSAI requirements, conducting iCATs and developing ISSAI implementation strategies at a workshop in Morocco from May 26-June 12, 2015.
The participants included 28 for Financial Audit and 30 each for Compliance and Performance Audits.
3i key stakeholders and partners met for a day (before the PSC meeting) in Ottawa, Canada, on May 26, 2015. Thirteen participants from PSC, PAS, CAS, FAS, CBC, KSC and the IDI discussed the 3i evaluation report, lessons learned and the way forward for the next phase of the 3i program.
The IDI in cooperation with the CBC Chair, SAI South Africa, conducted a workshop on the INTOSAI Competency Framework for auditors in Oslo from June 17-19, 2015. This workshop was held under the aegis of the Task Force on INTOSAI Auditor Certification.
Twenty-one participants from different INTOSAI regions—AFROSAI, ASOSAI, OLACEFS, EUROSAI, CAROSAI, INTOSAI CBC, and the INTOSAI General Secretariat—attended the workshop.
The workshop resulted in a better understanding of the competency frameworks, models for development of a competency framework and conceptualization and initiation of the development of an INTOSAI Auditor Certification framework.
Resource material for the 3i Program in the CREFIAF region, including the iCATs and ISSAI Implementation Handbooks in the three audit streams, were adapted for being delivered in a face-to-face workshop for ISSAI Certification Programs. Fifteen representatives from Gabon, Senegal, Cameroon, Congo RDC, Uruguay, European Court of Auditors, Djibouti and Burundi worked on adapting the products for the three streams of audit.
The IDI has launched a capacity development program to support SAIs and regions in enhancing their eLearning capacities. The IDI eLearning model emphasizes the blended approach and uses the systematic approach to training (SAT).
The first SAI pilot under this program is a pilot for SAI India. As a part of this pilot the IDI supported SAI India in developing its own eLearning platform, and designed and developed two workshops for LMS administrators and eLearning mentors. The workshop was designed by a team from Indonesia, Thailand, Philippines, Anguilla, Malaysia and the IDI which met in Oslo August 10-14, 2015.
The KSC and IDI are working together to develop a Knowledge Sharing Portal to host INTOSAI communities of practice. The IDI has supported KSC by designing and developing the community portal.
The portal will be hosted by the IDI, which will also provide technical support. The contents of the portal and the communities of practice will be managed by KSC Chair, SAI India. The portal is expected to be launched in November 2015.
Following discussions and agreements during a product development meeting, the IDI now has a first draft of a Strategic Management Framework for SAIs.
The framework brings together IDI’ Capacity Development Framework for SAIs and SAI PMF. The IDI has also initiated the process of aligning iCATs and SAI PMF and revising its strategic planning handbook to include new concepts of value creation by SAIs and a platform approach to strategic planning.
The revised handbook is also expected to provide guidance on regional strategic planning, performance measurement and reporting.
IDI provided support to SAI Liberia in its strategic plan development process. The AG of Liberia, Ms. Yusador Gaye, and her senior management team met the IDI team 10-11 August 10-11, 2015, in Oslo to discuss and work on SAI Liberia’s strategic plan.
From July 27 to August 7, 2015, the audit review meeting for the English speaking regions took place in the Philippines. Guidance was provided on the compilation of audit findings and report writing. Audit findings of the audits conducted so far were reviewed and discussed.
Feedback was obtained on the use of UNCTAD principles and audit guidance. Audit teams from fourteen SAIs who are conducting the cooperative audit as part of this program participated in the meeting.
Sixteen audit teams from SAIs in ASOSAI and PASAI met in Malaysia June 8-12, 2015.
The draft audit reports were reviewed by a team of experts from SAIs of India, Poland and the U.S.A. Feedback was provided and revisions were suggested to the reports.
As part of the CBC program, the IDI, in cooperation with ASOSAI, launched a 3i Cooperative Performance Audit Program on Audit of Disaster Management. A product development meeting was held May 11-22, 2015 in Paro, Bhutan, to develop a fiveweek eLearning course as one of the program components The eLearning course will be delivered to the participating SAI teams from October 5 to November 5, 2015.
While ASOSAI prioritized disaster management, SAIs in PASAI prioritized audit of procurement. The IDI and PASAI will together pilot an ISSAI-based compliance audit methodology in this cooperative audit. In the product development meeting held in Oslo June 22 – July 3, 2015, development of material for a two-week face to face workshop for the participating SAIs on the Audit of Public Procurement took place. The workshop will be delivered in November 2015 for PASAI regional SAIs. Eight resource persons from the region and compliance audit subcommittee participated in the product development meeting.
Seven SAIs from the AFROSAI-E region are participating in the IDI capacity development program for the audit of externally aided projects in agriculture and the food security sector. As a part of this program all participating SAIs will be appointed auditors for financial and compliance audit of selected IFAD projects. The stakeholder’s cooperation meeting for the program was held in Oslo August 12-14, 2015. Senior management, including some heads of SAIs from Gambia, Liberia, Malawi, Rwanda, Sierra Leone, Tanzania and Zambia, and representatives from the International Fund for Agricultural Development, attended the meeting.
The SAIs presented their status, including mandates and audits being conducted in the area; discussed projects to be taken up for audit as part of the program; and signed the Statement of Commitments.
As mandated by the 2014-2018 IDI Strategic Plan, a bilateral support program was launched for the Office of the Auditor General of Somalia (OAGS). An agreement was signed between the IDI and the Auditor General of Somalia during his visit to Oslo in July 2015. Fifteen participants from the OAGS were trained in a SAI PMF training course June 14-18, 2015 in Djibouti. The program also includes the OAGS conducting a SAI PMF self-assessment and an iCATs review leading to the development of their new Strategic Plan. IDI has also entered into an agreement with the Supreme Audit Office, Afghanistan to support them in conducting a SAI PMF assessment and an iCATs review.
Since May 2015, the IDI has been conducting a study about how partner SAIs have been using resources from a number of its programs to deliver their own results. The study seeks to assess SAIs’ use of program resources such as knowledge, tools and guidance developed under the IDI programs; SAIs’ needs and expectations regarding these programs; contextual factors that enable and hinder SAIs’ use of above mentioned programs; and lessons learned for forthcoming IDI programs. The primary data sources for the study comprise personal interviews with a wide range of IDI beneficiaries and stakeholders, including from field visits to eight SAIs. These include Palestine, Seychelles, Ethiopia, Bangladesh, Mongolia and Sudan. A review of documentation on IDI, IDS, INTOSAI regional bodies and SAIs constitute the secondary data source.
The SAI PMF Task Team held its 4th meeting in Oslo, Norway May 11-15, 2015. The purpose of the meeting was to discuss the input received regarding the SAI PMF Pilot Version through the official consultation, the piloting and the SAI PMF Knowledge Sharing and Quality Assurance workshops that have been held in several regions. The meeting had fourteen participants, including representatives from the AFROSAI-E and CREFIAF Secretariats, the Compliance Audit Sub-committee, and the IDI.
The second mission of the SAI PMF assessment of the Court of Accounts of Burkina Faso was carried out between June 22 and July 3 at the Court of Accounts of Burkina Faso, in Ouagadougou, Burkina Faso. The assessment is implemented by IDI, and was done by an external team, including in-kind support from the CREFIAF region, external expertise and a member of the IDI.
The IDI participated in the annual meeting of the INTOSAI Working Group on Public Debt in Livingstone, Zambia, July 22-24, 2015. The progress of the IDI Global Program on the Audit of Lending and Borrowing Frameworks was presented, highlighting the cooperation received from the WGPD and UNCTAD. The presentation focused on the general review of the program, the pilot audits, the lessons learned and challenges. In addition the members were also informed of the upcoming audit review meetings for the pilot audits for English and Spanish groups.
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