IDI Update

International Journal of Government Auditing – July 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 Strategic Planning Programs in ASOSAI, CREFIAF, and OLACEFS

The Strategic Planning Programs in ASOSAI, CREFIAF, and OLACEFS, are all progressing according to plans.

In ASOSAI, the seven participating SAIs gathered for the Needs Assessment Workshop at the beginning of April. Following this workshop, the SAIs are to conduct needs assessments in their respective institutions that will later be presented for expert and peer review. After conducting needs assessments, the SAIs will reconvene for the Strategic Planning Workshop in September 2012.

Photo: Members of the Laotian SAI took part in the Needs Assessment Workshop of the IDI/ASOSAI Strategic Planning Program.
Members of the Laotian SAI took part in the Needs Assessment Workshop of the IDI/ASOSAI Strategic Planning Program.

Due to great interest in the program in CREFIAF, the Strategic Planning Program is being delivered in two rounds. In June, two design meetings were held in the region: one to prepare the course materials for the Operational Planning Workshop for the first group of SAIs and the second to prepare the materials for the Strategic Planning Workshop for the second group of SAIs. Both workshops are scheduled to take place in August 2012.

In OLACEFS, a Strategic Planning Workshop was held in May 2012. The five participating SAIs convened for this workshop to build their skills in carrying out a practical and effective process of strategic planning. After this workshop, the SAIs are expected to develop draft strategic plans, which will later be submitted for expert and peer review.

E-learning Course on the Risk Based Approach to Financial Audit

IDI has previously conducted two rounds of the Program on Risk Based Approach to Financial Audit in cooperation with CAROSAI. Because the subject is relevant to SAIs across INTOSAI, IDI has developed an e-learning course on the Risk Based Approach to Financial Audit. The course is based on the IDI/CAROSAI Guide on Risk Based Approach to Financial Audit and is aligned to the relevant ISSAIs and other international standards. The 5-week e-learning course was delivered in April and May 2012, and 101 participants from 28 SAIs enrolled.

IDI/ARABOSAI Quality Assurance Program

The IDI/ARABOSAI Needs Assessment Program, conducted in 2007 and 2008, revealed that capacity development in quality assurance was an urgent need in many SAIs. To address this need, IDI and the region launched a Quality Assurance Program in 2011. The purpose of this program is to train SAI staff in conducting quality assurance reviews at the institutional level and for financial and performance auditing. The program also includes a Facilitation Skills Workshop that aims to enable SAIs to train additional staff members in quality assurance. A Quality Assurance Handbook will be developed as part of the program, and all participating SAIs are expected to adapt the handbook to their circumstances.

IDI/AFROSAI-E IT Audit Program

IDI will assist AFROSAI-E in developing capacity in the field of IT Audit and has therefore recently launched a new program on this subject. The main objective of this program is to train SAI staff to conduct IT audits as an integral part of their audit functions. To reach this objective, the program will provide a blend of workshops and on-the-job training. Participating SAIs are expected to conduct pilot IT audits and report on their findings. The IT Audit Guidelines developed by the INTOSAI Working Group on IT Audit will form the basis for the program.

Transregional Program on Environmental Issues in Forestry

Fifteen SAIs from ASOSAI, AFROSAI-E, and CAROSAI have taken part in and completed their pilot audits in the Transregional Program on Environmental Issues in Forestry, which came to a conclusion this year. The objective of the program was to build professional and organizational capacity to conduct performance audits in the area of forestry. The program was delivered in cooperation with the INTOSAI Working Group on Environmental Auditing. In June 2012, a wrap-up meeting was held with the resource persons and representatives from the participating SAIs to develop the final outputs of the program, the forest audit case studies, and a compendium of audit reports for future audit reference.

Transregional ISSAI Implementation Program

IDI’s most comprehensive program so far, the ISSAI Implementation Program, will launch its key program activities in 2012. The program is financed by the World Bank and is scheduled to run until 2015. It will focus on the implementation of financial audit (including compliance audit) and performance audit ISSAIs at level 4 of the ISSAI Framework. The program will initially be delivered to SAIs in the English-speaking regions. IDI will partner with the INTOSAI Professional Standards and Capacity Building Committees and their subcommittees, INTOSAI regions, and other professional bodies to secure the necessary expertise for the program. More details on this program will be included in upcoming issues of this Journal.

For additional information, contact IDI:

E-mail: idi@idi.no
Website: www.idi.no