International Journal of Government Auditing – July 2014

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

IDI Board meets in Oslo

Members and observers gather at the IDI Board Meeting in Oslo, Norway.  Large number of people standing in front of and on a stairwell inside a building.

Members and observers gather at the IDI Board Meeting in Oslo, Norway.

The IDI Board met in Oslo for its annual meeting March 4 – 5, 2014. The Board welcomed Mr. Per-Kristian Foss, Auditor General of Norway, as the new IDI Chair, and Mr. Kimi Makwetu, Auditor General of South Africa and Chair of the INTOSAI Capacity Building Committee, as a new observer. The IDI Performance and Accountability Report 2013, Financial Statement 2013, the IDI Board’s Annual report 2013, Operational Plan 2014-2015, and IDI Budget 2014-2015 were approved. This is the first time that IDI has prepared a results-based performance and accountability report. Also this year the Operational Plan and Budget have been prepared on a biennial basis. These documents are available at

Other strategic issues discussed at the meeting included certification of public auditors within the INTOSAI framework, the INTOSAI strategic plan, funding of the IDI, and cooperation with other INTOSAI bodies and regions including the INTOSAI Capacity Building Committee.

Secondment of staff to IDI from SAI Brazil as in-kind contribution

3i Program in ARABOSAI

The Federal Court of Accounts, Brazil, and IDI have signed a Memorandum of Understanding regarding secondment of 50 percent of a staff member’s time for supporting the performance audit component of the 3i program. This will be an in-kind contribution from the SAI of Brazil, which will bear salary costs for this position. This comes in addition to another contributory secondment of a 50 percent position for the INTOSAI-Donor Secretariat. Both these staff members will be working out of SAI Brazil. The Office of the Auditor General of Norway is also providing one staff member for the INTOSAI-Donor Secretariat, with salary expenses covered, as a similar in-kind contribution.

ISSAI Implementation Initiative (3i) Program Phase I

Terms of reference for the 3i Program signed at the 11th PSC Steering Committee Meeting

The IDI signed the Terms of Reference (TOR) for the 3i Program with the INTOSAI Professional Standards Committee (PSC), Financial Audit Subcommittee (FAS), Performance Audit Subcommittee (PAS), and Compliance Audit Subcommittee (CAS). The TOR outlines the process of interaction and cooperation between the PSC and three subcommittees, and the implementation measures taken by the IDI in the management of the 3i program. The TOR includes the roles and responsibilities of the related parties in the implementation of the ISSAIs, feedback and cooperation mechanisms, and the areas of potential future collaboration. The TOR was signed on May 23, 2014, at the 11th PSC Steering Committee Meeting held in Manama, Bahrain.

IDI review of PSC standard-setting

The INTOSAI Professional Standards Committee (PSC) has initiated a process to evaluate and improve the INTOSAI’s standard-setting processes to ensure better public-sector auditing practices. The evaluation is being carried out by the chair of the PSC (SAI Denmark) in cooperation with the Chair of the Task Force on Strategic Planning (TFSP) (SAI USA) and the IDI. The purpose of the evaluation is to assess whether INTOSAI as a result of Goal1 has the capabilities and processes needed to define and influence future international standards for public sector auditing. IDI will provide a desk review of the usability of the ISSAIs as a set of auditing standards for SAIs. This will include an assessment on how well the ISSAIs address specific issues related to the mandate and function of SAIs, and summarize experiences from the implementation efforts.

3i performance audit product review meeting held

Performance audit ISSAI experts and mentors from PAS Chair Brazil, SAIs India, Bangladesh, FYR Macedonia, and South Africa met in Oslo, Norway, April 10 – 16, 2014, to review the 3i products that have been developed for performance audit. The Peformance Audit ISSAI Compliance Assessment Tool (iCAT) has been modified to include Level 3 requirements.

ISSAI Implementation Handbook—Compliance Audit developed

Compliance audit ISSAI experts and mentors from CAS Chair Norway, SAIs of Grenada, Pakistan, Lesotho, Samoa, Turkey, and Lithuania met in Abu Dhabi, UAE, February 10 – 28, 2014, to develop the draft ISSAI Implementation Handbook- Compliance Audit. The draft handbook is one of the ‘Global Public Goods’ that is to be developed as part of the 3i program. Courseware for the second e-course, “Implementing Compliance Audit ISSAIs,” was also developed in the meeting. The CAS Secretariat presented a two-day seminar on compliance audit as a part of the meeting.

3i product review meetings - financial audit and compliance audit

Financial audit and compliance audit ISSAI experts and mentors from FAS, the CAS Chair, and the SAIs of Bhutan, Georgia, and Lithuania met in Abu Dhabi, UAE, February 17–21, 2014, to review Financial and Compliance Audit iCATs. The updated iCATs now include Level 3 ISSAI requirements.

3i Management Workshop for the SAIs’ top management in OLACEFS

The 3i Program was launched in OLACEFS with the 3i Management Workshop for the SAIs’ top management. Fifty top management representatives from 19 SAIs participated in the workshop which took place in Brasilia, Brazil, March 27-28, 2014. Participants discussed strategic issues related to ISSAI implementation and shared implementation experiences and challenges. After becoming aware of 3i products, 19 SAIs signed statements of commitment with OLACEFS, the Working Group for the Application of International Audit Standards in the SAIS of the OLACEFS (GTANIA), and the IDI for implementation of ISSAIs.

WGITA-IDI Capacity Development Program on IT Audit

The Capacity Development Program on IT Audit is a cooperative effort between the INTOSAI Working Group on IT Audit (WGITA) and the IDI. One hundred twelve participants from 41 SAIs are participating in the online course on IT Audit beginning June 2, 2014.

IDI Trans-regional program on strengthening public oversight and audit of sovereign lending and borrowing frameworks

The IDI has launched a trans-regional capacity development program on public debt audit, with emphasis on strengthening public sector oversight and audit of sovereign lending and borrowing frameworks. The program will involve 15 and 9 SAIs from the INTOSAI English and Spanish regions, respectively, representing both the lending and borrowing countries.

A cooperation meeting of participating SAIs in English-speaking regions and other stakeholders was held May 19-22, 2014, in Kuala Lumpur, Malaysia. In addition to the United Nations Conference on Trade and Development (UNCTAD), which is partnering with the IDI for this program, guest speakers from the Reserve Bank of India and Deloitte also participated. Thirty-eight participants from 15 SAIs attended. All participating SAIs signed cooperation agreements with IDI.

IDI-ARABOSAI certification program for training specialists

Thirty-seven participants from 14 SAIs participated in the IDI/ARABOSAI Train the Trainer Workshop held in Kuwait April 20 – May 15, 2014. This workshop is one component of the “Certification Programme for Training Specialists.” The participants were trained in course designing/development and in facilitation skills. Participants will design a one-day course on ISSAIs and needs assessment in their respective SAIs, and deliver the course to a group of auditors. After an evaluation, successful candidates will be certified as IDI Training Specialists.

IDI-CBC support program

Audit planning meeting for cooperative audit of revenue departments

This meeting is part of the IDI-CBC support program involving the SAIs of Bahamas, Barbados, Grenada, St. Lucia, Guyana, and Jamaica from the CAROSAI region. The meeting took place March 24-28, 2014, in Barbados. Draft audit plans were prepared and a regional coordination committee was set up.

Pre-planning meeting and audit planning meeting for cooperative audit of extractive industries

Group photo indoors--rows of people, first row sitting with people standing in rows behind them, each row higher than the row in front.

Participants gather at the Audit Planning Meeting in Kenya.

These planning meetings of the IDI-CBC support program involved the SAIs of Kenya, Nigeria, South Africa, South Sudan, Tanzania, Uganda, and Zambia from the AFROSAI-E region. The pre-planning meeting took place February 24-28, 2014, in Pretoria, South Africa. The scope of the program was discussed with stakeholders including the INTOSAI working group on audit of extractive industries and AFROSAI-E. The audit planning meeting took place April 7-11, 2014, in Kenya.

Workshop on implementation of CBC guide on increasing the use and impact of audit reports

This workshop, which was held as part of the IDI-CBC support program, took place in Panama for the OLACEFS region March 17-21, 2014. A total of 27 participants from the SAIs of Argentina, Brazil, Chile, Costa Rica, Ecuador, Honduras, Mexico, Panama, and Venezuela worked with seven instructors from the SAIs of Brazil, Chile, Costa Rica, and Panama. The participants developed capacities to formulate strategies for strengthening the relationship between the SAIs and their external stakeholders to increase the use and impact of their audit reports.

Reporting meeting on the 5th Cooperative Performance Audit on Public Debt

The meeting took place March 17-22, 2014, in Cook Islands. The program involves the SAIs of FSM Kosrae, FSM National, FSM Pohnpei, Cook Islands, Fiji, Marshall Islands, and Samoa. The draft audit reports were discussed and finalized for submission to the SAI.

Planning meeting for the first cooperative audit on foreign-aided projects

This meeting took place March 27-April 2, 2014, in Tonga. The SAIs of Cook Island, Fiji, Kiribati, Samoa, Tonga, and Tuvalu are involved in the program. Based on a preliminary study the draft audit plans were finalized.

SAI Performance Measurement Framework trainings conducted

A SAI PMF training course was held in Thimpu, Bhutan, January 27 - 31. It involved 37 participants from SAIs (members of ASOSAI) and some donor agencies. Another course on the SAI PMF was held in Saudi Arabia March 2-6, 2014. It involved 31 participants. The course was hosted by the IDI and the General Auditing Bureau of the Kingdom of Saudi Arabia with assistance from ARABOSAI Secretariat.

SAI PMF training for donors was held in the USAID training facility in Washington, D.C., March 17-19, 2014. The course was hosted by the IDI and the USAID. Twenty-one participants attended the course. A training program was also conducted in Oslo, Norway, May 12-16, 2014, in association with the Office of Auditor General of Norway. Forty participants from SAIs and donor organizations attended the program.

‘Working with SAIs’ course for international development agency staff

The Secretariat of the INTOSAI-Donor Cooperation has successfully piloted the course “Working with SAIs” for international development agency staff. The course was held March 5-7, 2014, in Crystal City, Virginia, and was hosted by USAID. The twenty participants, including staff from the Inter-American Development Bank; UNDESA; UNDP; USAID; the World Bank; and Foreign Affairs, Trade and Development Canada, concluded that the course met their objectives to exchange knowledge with their peers and learn more about SAIs.

Contacting IDI

To discuss any of the issues raised in this edition of the IDI Update, please contact IDI: