International Journal of Government Auditing – July 2013
The Capacity Development Program on IT Audit is a cooperative effort between the INTOSAI Working Group on IT Audit (WGITA) and IDI. It was piloted in the AFROSAI-E region in September 2012.IDI/AFROSAI-E Review Meeting for Pilot IT Audits
SAIs participating in the program conducted pilot IT audits. From March 6–15, 2013, 11 SAIs met in Zambia to discuss the reports on the pilot audits conducted in the respective SAIs. These reports were also reviewed by experts and peers. In addition, participants provided feedback on AFROSAI-E’s updated IT audit manual. The discussions were followed by a 5-day training workshop on Enterprise Resource Planning Software, with a focus on the use of Computer Assisted Audit Techniques (CAATs) and an Audit Management System for data extraction and data analysis. The program was attended by 35 participants and 5 facilitators.
The first phase of the 3i Program, launched by IDI and financed by the World Bank, runs from 2012 to 2014 in the English-speaking regions of INTOSAI. This program focuses on SAIs in developing countries and is being carried out in partnership with the INTOSAI Professional Standards Committee and its subcommittees, the INTOSAI Capacity Building Committee, and relevant INTOSAI regions. The 3i Program supports implementation of ISSAIs for financial, performance, and compliance audit at levels 2 and level 4 of the ISSAI framework.3i Management Workshops
Two management workshops for the 3i Program were conducted February 27– March 1, 2013, in Cambodia and March 11–13, 2013, in Bosnia and Herzegovina for eligible SAIs belonging to ASOSAI and EUROSAI, respectively. The workshops were attended by top management of 20 SAIs from ASOSAI and 9 SAIs and 2 subnational audit offices from EUROSAI. These workshops promoted ISSAI awareness in the regional SAIs, shared experiences on strategic issues related to ISSAI implementation, and provided exposure to ISSAI Compliance Assessment Tools (iCAT). iCATs have been developed to support SAIs in understanding ISSAI requirements at levels 2 and 4 of the ISSAI framework, mapping SAIs’ current situation to the requirements, and identifying mechanisms by which the SAIs can meet the requirements or reasons they cannot meet the requirements. Each attending SAI from ASOSAI and eight SAIs from EUROSAI signed a statement of commitment to implement the ISSAIs.
Product Development Meeting for ISSAI Implementation Handbook— Performance Audit
A team of experts and mentors met in Bhutan April 8–26, 2013, to develop the ISSAI Implementation Handbook—Performance Audit and the courseware for an e-course on implementing performance audit ISSAIs.
Design Meeting for Workshop on Facilitating ISSAI Implementation
Eight IDI training specialists met in Bhutan April 15–23, 2013, to develop courseware for a 6-day workshop on Facilitating ISSAI Implementation. The workshop will train future ISSAI facilitators in three key roles: advocacy, project management, and face-toface and e-facilitation for ISSAI implementation. These workshops are expected to take place during the latter part of 2013 and early 2014.
3i Community Portal
A 3i Community Portal has been launched as part of the 3i Program to provide for wider outreach in the INTOSAI community. It aims to create communities of practice for ISSAI implementation by providing a platform for knowledge creation, knowledge sharing, interaction, and support related to ISSAI implementation. It is available at http://www.idicommunity.org/3i/.
Since 2005, IDI’s Strategic Planning Program has been conducted in conjunction with its Capacity Building Needs Assessment Program to develop the capacity of SAIs to formulate their strategic plans.
A Strategic Planning Review Meeting and an Operational Planning Workshop were held in Morocco March 18–21, 2013, as the last component of the Strategic Planning Program for CREFIAF. The strategic plans developed by the participating SAIs were reviewed during the meeting. Participants were also trained on developing operational plans for their SAIs in accordance with the IDI strategic planning handbook.
To discuss any of the issues raised in this edition of the IDI Update, please contact IDI: