International Journal of Government Auditing – January 2013
IDI has developed an e-learning course, the Risk-Based Approach to Financial Audit, as a follow-up to the earlier rounds of a program conducted in cooperation with CAROSAI. This 6-week e-learning course was launched in cooperation with the United Nations Institute for Training and Research (UNITAR) from November 4 to December 14, 2012. There were 193 participants from 61 SAIs in the Englishspeaking INTOSAI regions of ASOSAI, AFROSAI-E, PASAI, CAROSAI, and EUROSAI. The course was based on the IDI/CAROSAI Guide on Risk Based Approach to Financial Audit and aligned to relevant ISSAIs and other international standards. Previously, 101 participants from 28 SAIs took the 5-week e-learning course, which was deployed in April–May 2012.
INTOSAI adopted the International Standards of Supreme Audit Institutions (ISSAI) in 2010 to strengthen the global public sector audit profession. INTOSAI called upon its members to use the ISSAIs as a common framework for public sector auditing and to implement them. IDI is mandated to support ISSAI implementation in all INTOSAI regions and, accordingly, launched a capacity development program called the ISSAI Implementation Initiative (3i Program) in 2012. The first phase of the program, financed by the World Bank, will run from 2012–2014 for five Englishspeaking INTOSAI regions (AFROSAI-E, ASOSAI, CAROSAI, EUROSAI, and PASAI). Activities for OLACEFS, CREFIAF, and ARABOSAI will be initiated in 2013.
ISSAI Certification Program: The ISSAI Certification Program is a component of the 3i Program whose objective is to develop a pool of ISSAI facilitators to create capacity for implementing the ISSAIs.
The program is being offered to 261 participants from 67 SAIs of developing countries after an online pre-test. It consists of two online e-courses (ISSAI Compliance Assessment Tools (iCAT) and Audit Template Manuals and Model Audit Files) and a face-to-face Facilitation Skills Workshop. All participants who successfully complete the three program activities will be certified as ISSAI facilitators. The first online e-course was conducted October 22–December 7, 2012.
3i Management Workshop: The 3i Management Workshops are designed to create awareness of ISSAIs, discuss and strategize considerations in implementing ISSAIs, and share experiences related to ISSAI implementation. The workshop also ascertains the results of the iCATs and gets commitment from top SAI management on implementation strategy. Three workshops were held in November–December 2012 for CAROSAI, AFROSAI-E, and PASAI regions in Surinam, South Africa, and Fiji, respectively. Top SAI management, including the heads of the eligible SAIs, attended the 3-day workshops.
The IDI/ARABOSAI Needs Assessment Program conducted in 2007 and 2008 revealed an urgent need for capacity development in quality assurance in many SAIs. IDI and the region therefore launched a quality assurance program in 2011 to train SAI staff in conducting quality assurance reviews at the institutional level and for financial and performance auditing. After attending the Workshop on Quality Assurance, the participants conducted quality assurance reviews in their respective SAIs and reconvened in November 2012 to get feedback on their work at a quality assurance systems review meeting. In addition, the participants attended a Facilitators Skills Workshop to enable the SAIs to train additional staff members in quality assurance. A quality assurance handbook is being developed as part of the program and all participating SAIs are expected to adapt the handbook to their circumstances.
In 2011, strategic planning programs were initiated in ASOSAI, OLACEFS, and CREFIAFS to help SAIs improve in-house capacity for strategic and operational planning. The programs are progressing on schedule. In ASOSAI, the seven participating SAIs gathered for a review meeting and Operational Planning Workshop in December 2012. In this workshop, the SAIs presented draft strategic plans developed for their respective institutions.
This fourth cooperative audit in the Pacific region is being funded by the Asian Development Bank. The program aims to improve and strengthen the capacity of SAIs to carry out performance audits focused on environmental issues. The topic was chosen based on a 2011survey of heads of SAIs in the Pacific region that identified their preferences for future cooperative performance audits. The participating SAIs are the Cook Islands, Tonga, Tuvalu, Palau, Micronesia, Fiji, Samoa, and the Solomon Islands. At the planning meeting, held in November 2012 in New Zealand, modalities for conducting the audit through August 2013 were discussed.
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