International Journal of Government Auditing – January 2012
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 at the IDI Web site: www.idi.no.
IDI is cooperating with the INTOSAI Working Group on Environmental Auditing (WGEA) on a Cross-regional Program on Environmental Issues in Forestry. The program’s objective is to build professional and organizational capacity to conduct performance audits in the area of forestry. Fifteen SAIs from ASOSAI, AFROSAI-E, and CAROSAI are taking part in this program.
In October 2011, an audit review meeting was held following the completion of the pilot forestry-audit phase. At this event, the participating SAIs received feedback on their pilot audits and discussed findings with peers and experts. The SAIs also gave feedback on the WGEA publication Auditing Forests: Guidance for Supreme Audit Institutions and shared action plans for implementing the program outputs to build internal capacity in forestry audits in their respective SAIs after completing the program.
A second round of the Risk-Based Approach to Financial Audit Program was launched in CAROSAI in 2011. Nine SAIs took part in a Workshop on the Risk-Based Approach to Financial Audit that was held in November 2011. At this workshop, the SAIs were exposed to risk-based audit concepts and gained some practice using the templates in the IDI/CAROSAI Guide on Risk-Based Approach to Financial Audits, developed as part of this program’s first round in 2010.
Strategic planning capacity is an expressed need for many SAIs in several INTOSAI regions. During 2011, new Strategic Planning Programs have been launched in three regions to help SAIs improve in-house capacity for developing and implementing strategic and operational plans. Based on the lessons learned from previous programs in AFROSAI and ARABOSAI, IDI has developed a program structure that combines needs assessment and strategic and operational planning.
In OLACEFS, the Strategic Planning Program was launched in October 2011 with a strategic planning meeting for the heads and senior delegates of the participating SAIs. The aim of this meeting was to agree on roles, responsibilities, and outputs and obtain a common understanding of program outcomes.
Due to heightened interest, two groups of Francophone African SAIs in CREFIAF are currently taking part in the Strategic Planning Program. The first group has completed the Needs Assessment Training and is currently conducting needs assessments in their respective countries. The SAI heads in the second group met in October 2011 for the initial strategic planning meeting to discuss and agree on the content, conduct, and outcomes of the program. The second group of SAIs will conduct needs assessments at the beginning of 2012.
IDI is also cooperating with ASOSAI on a Strategic Planning Program for seven SAIs. Resource persons from the region met with IDI staff in December 2011 to finalize the design of the program components. The IDI/ASOSAI team will meet delegates from the participating SAIs in January 2012 to familiarize itself with the planning methodology and develop action plans for the strategic planning process in the participating SAIs.
The Cross-regional Program on Public Debt Management Audit, the most comprehensive program in IDI’s history, was completed in November 2011 when an exit meeting was held with the program partners: IDI, the INTOSAI Working Group on Public Debt, the Debt Management Program of the United Nations Conference for Trade and Development, and the United Nations Institute for Training and Research.
The Public Debt Management Audit—A Practical Audit Guide, one of the program’s planned outputs, will be available to INTOSAI members in early 2012. The guide is based on relevant International Standards of Supreme Audit Institutions and feedback and experiences gained during the pilot audits conducted as part of the program. All of the 29 participating SAIs from seven INTOSAI regions have committed to adopting the guide for use in their institutions.
Comprehensive internal evaluations of selected IDI capacity-building programs were initiated in 2010 to facilitate continuous learning and performance improvement. The ASOSAI and CAROSAI Quality Assurance in Financial Audit programs, which were carried out during 2007–09 and 2009, respectively, were the first to be evaluated. The evaluation report indicates that the desired program outcomes were largely achieved and that quality assurance and financial audit processes have been improved in the participating SAIs.
The evaluation of other IDI capacity-building programs was undertaken in 2011, and a final report on these programs is expected to be ready in the spring of 2012.
To discuss any of the issues raised in this edition of the IDI Update, please contact IDI:
Web site: www.idi.no