Inside INTOSAI

International Journal of Government Auditing – July 2010

IDI/OLACEFS Train the Trainer Program

In response to OLACEFS’ request that IDI train a new group of training specialists, preparations have been completed for the region’s third round of the modified Train the Trainer Program during 2010. The program, which now includes modules on capacity building and learning for impact, will be delivered as a blend of e-learning and classroom training. Its first activity was the online selection of 50 participants. The next activity will be the online delivery of the Course Design and Development Workshop (CDDW). Participants who successfully complete the CDDW will be invited to an Instructional Techniques Workshop (ITW) to be held in 2011. At this workshop, they will learn and have opportunities to practice a variety of instructional techniques. They will also be evaluated on their instructional and facilitation skills. Participants who successfully complete the CDDW online and the ITW will graduate as IDI-certified training specialists.

Transregional Capacity Building Program on Public Debt Management

In 2008, IDI launched the Transregional Capacity Building Program on Public Debt Management, which is designed to enhance professional staff development and the organizational capacity of participating SAIs in public debt audit. The program, which will continue until 2011, is being delivered in cooperation with the Debt Management Program (DMFAS) of the United Nations Conference on Trade and Development (UNCTAD), the United Nations Institute for Training and Research, and the INTOSAI Working Group on Public Debt (WGPD).

For the program, audit teams from 29 participating SAIs are expected to hold an audit planning meeting and carry out public debt management audits in accordance with their audit plans before February 2011. Expert teams from the WGPD, DMFAS, and UNCTAD will support them during these audits. Experts from the World Bank and the Commonwealth Secretariat, as well as regional subject matter experts, will also participate in the program. Support for the participating SAIs will be provided through the Internet or through visits as needed. The audit teams will also be encouraged to share their experiences and challenges with other SAI teams. By the end of this phase in February 2011, the teams are expected to have tested the draft audit procedures for their SAIs and prepared a draft of their audit findings.

IDI/PASAI Cooperative Performance Audit Reporting Meeting

In 2009, IDI cooperated with PASAI and the Asian Development Bank on the region’s first cooperative performance audit of an environmental issue (solid waste management). After a pilot study and audit planning meeting last year, teams from 10 SAIs completed their field audits and preliminary data analysis by the end of February 2010 and sent their draft audit findings to a subject matter expert (SME) and IDI. IDI invited the teams that had completed the field assignment to a meeting on writing audit reports that was held in Fiji April 8–15, 2010. The participating SAIs were from Fiji, the Cook Islands, the Federated States of Micronesia, the Marshall Islands, Palau, Tonga, Tuvalu, Papua New Guinea, Guam, and Samoa. During the meeting, the SME and IDI staff reviewed and approved the reports. As the last component of the program, the reports have been taken back to the respective SAIs for approval from the Auditors General.

Participants in the April 2010 PASAI reporting meeting in Fiji for the first cooperative performance audit on solid waste management.
Participants in the April 2010 PASAI reporting meeting in Fiji for the first cooperative performance audit on solid waste management.

IDI/AFROSAI-F Audit Methodology Program

During 2008 and 2009, IDI conducted a train-the-trainer program for French-speaking sub-Saharan African SAIs. Twenty-five new training specialists graduated from that program and an audit methodology course was designed and delivered. The same audit methodology course has been revised and is being delivered locally in 2010 to strengthen the audit capacity of selected SAIs in French-speaking sub-Saharan Africa. Based on the results of a survey questionnaire, the SAIs from four countries (Burkina Faso, Burundi, Congo Brazzaville, and the Democratic Republic of Congo) were selected to participate.

The first stage of the program was a planning meeting at which the heads of the four selected SAIs agreed on the program process and outcomes and provided the input needed to customize the program to their SAIsí specific needs. During the next stage of the program, four instructor teams are attending workshops in June and July to design local audit methodologies. Each team is responsible for designing an audit methodology course tailored to the needs of one SAI. All relevant International Standards for Supreme Audit Institutions (ISSAI) have been incorporated into the workshop materials.

Transregional Capacity-Building Program for Performance Audits of Environmental Issues in Forestry

IDI is cooperating with the INTOSAI Working Group on Environmental Audit (WGEA) on a Transregional Capacity-Building Program for Performance Audits of Environmental Issues in Forestry. This program has been designed to promote active knowledge-sharing and learning by doing, and its objective is to build IDI Update professional and organizational capacity to conduct forestry-related performance audits in 12 participating SAIs from three English-speaking INTOSAI regions: ASOSAI, AFROSAI-E (English-speaking AFROSAI), and CAROSAI. At the May 2010 planning meeting, representatives from the INTOSAI WGEA Secretariat, subject matter experts, and IDI staff agreed on key program activities, roles and responsibilities, as well as audit areas and objectives. The program was launched at the INTOSAI WGEA Meeting in China in June.

Participants in the April 2010 PASAI reporting meeting in Fiji for the first cooperative performance audit on solid waste management.
Participants in the May 2010 planning meeting held in Oslo for the Transregional Capacity-Building Program for Performance Audits of Environmental Issues in Forestry.

IDI/CAROSAI Development Workshop for the Risk-Based Approach to Financial Audit Guidance

At the February 2009 CAROSAI meeting, the heads of regional SAIs ranked the risk-based approach to audit (RBA) as their highest priority. It was agreed that IDI and CAROSAI would launch an RBA program to assist SAIs in implementing professional standards by developing and initiating a risk-based approach to financial audits. At a development workshop, which took place in St. Lucia in May 2010, a team of regional financial auditors, a subject matter expert, and IDI’s Program and Institutional Strengthening Managers worked together for 8 days to develop a step-by-step guide with practical tools to facilitate implementation of a risk-based approach for financial audits. The guide has been aligned to ISSAIs and other best practices.

Contacting IDI

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

E-mail: idi@idi.no
Web site: www.idi.no