International Journal of Government Auditing – Jan 2010
An 8-week e-learning course entitled Audit of Public Debt Management was conducted from early October to late November 2009 as the first activity of the Transregional Program on Public Debt Management Audit. The course was delivered in French and English to approximately 90 participants from 31 SAIs in AFROSAI-E (English-speaking AFROSAI), AFROSAI-F/CREFIAF (French-speaking AFROSAI), ARABOSAI, ASOSAI, CAROSAI, EUROSAI, and PASAI. The program, which will continue until 2011, is being delivered in cooperation with the Debt Management Program of the United Nations Conference on Trade and Development, the United Nations Institute for Training and Research, and the INTOSAI Working Group on Public Debt. Each team is also expected to develop a plan for a public debt management audit to be carried out in its SAI and write a proposal for adapting the INTOSAI guidance for its SAI.
Approximately 50 participants from 23 SAIs convened in South Africa in October 2009 for the Head of SAI/Senior Management Workshop entitled Leading an SAI. This was the first workshop in the Management Development Program that IDI launched in cooperation with AFROSAI-E. The program, which runs from 2009 to 2010, will target three levels of leadership in an SAI—heads of SAI and senior management, directors and deputies, and team leaders. The program will cover both strategic and technical management issues.
IDI, the Asian Development Bank (ADB), and PASAI are cooperating to deliver a Cooperative Performance Audit Program in the PASAI region during 2009–2010. The program’s primary objective is for participating audit offices to increase their performance audit capabilities by learning from others through a cooperative performance audit. The audit will assess the effectiveness of solid waste management within the audit jurisdictions of the participating audit offices. In October 2009, the teams from the 10 participating SAIs met for a 2-week joint audit planning meeting in Fiji to present the preliminary studies from their respective jurisdictions and work together to develop detailed audit programs suited to their needs. After the planning meeting, the teams were expected to carry out the necessary field work and analysis and prepare a draft performance audit report that they will present at the audit report review meeting in March 2010.
IDI and AFROSAI-E conducted two rounds of the Strategic Planning Program in 2006–2008. During these programs, the participating teams developed strategic and operational plans. In October 2009, strategic planning teams from the 10 participating SAIs convened for a 3-day operational planning meeting in South Africa to review the implementation status of the strategic plans and share experiences related to the challenges and successes of implementation. The teams also received expert and peer feedback on tackling operational issues.
In November 2009, IDI and OLACEFS completed the second round of the Needs Assessment Program in the region when the last group of nine SAIs met in Uruguay for a needs assessment review meeting. The meeting provided an opportunity for the teams to present the results of the needs assessments conducted in their SAIs, receive feedback from their peers and discuss ways to proceed, and plan how to use the results from these assessments to develop their SAIs’ capacities. A total of 17 SAIs in OLACEFS now have teams trained in capacity-building needs assessment.
In 2009, IDI launched an ARABOSAI Strategic Planning Program designed to enhance SAI capacity in strategic planning and enable SAIs to develop and manage the implementation of strategic plans. In October 2009, a strategic planning meeting was held with the heads of seven participating SAIs to discuss and agree on the content, roles, and responsibilities for the program. In November 2009, the instructors met to prepare for the Strategic Planning Workshop, scheduled to take place in March 2010. During this program, the strategic planning teams from the participating SAIs are expected to prepare draft strategic plans for their SAIs. The program will also include a module on operational planning and development of operational plans to facilitate the implementation of strategic plans.
In September 2009, a workshop on Quality Assurance (QA) in Financial Auditing was delivered to QA teams from 13 SAIs in CAROSAI. After this workshop, the participating teams planned and carried out two pilot QA reviews in their SAIs and tested the draft QA manual developed as part of the program. In December 2009, the teams reconvened to receive peer and expert feedback on their pilot QA reviews and give feedback on the QA manual. At the end of this program, each SAI will have a team trained in conducting QA reviews for financial audits and a QA manual adapted to their environment and in line with international best practice.
IDI staff, a subject matter expert, and a group of seven newly certified IDI training specialists convened in Djibouti in October 2009 to review and adapt the 2-week course on Audit Methodology developed during the Course Development and Instructional Techniques Workshop held in Tunisia earlier that year. In December 2009, the new training specialists delivered the course in Morocco to 27 participants from the region.