IDI Update

International Journal of Auditing – October 2004

SPASAI Workshop on International Accounting Standards

During August and September 2004, SPASAI held a regional workshop in Fiji on international accounting standards. The workshop—developed for senior and middle managers in SAIs and funded by IDI—was designed to familiarize participants with International Accounting Standards (IAS) and International Public Sector Accounting Standards (IPSAS). It also compared the application of these standards in the private and public sectors.

Increasing the Pools of Regional Training Specialists

Apart from EUROSAI, where Phase 1 ended successfully in 2003 and Phase 2 is currently in progress, IDI has completed its Long Term Regional Training Program (LTRTP) in all regional working groups. One of the LTRTP’s principal developments is the creation of a pool of regional training specialists. In two regions, ARABOSAI and ASOSAI, a second group of these specialists was trained during 2002-2003.

IDI has confirmed plans with OLACEFS and CREFIAF (the Regional Organization for the Strengthening of SAIs of Francophone Sub-Saharan Africa) to develop a second pool of training specialists in each region during 2004-2005. In both cases, a Participant Orientation and Skills Assessment Workshop (POSAW) will be held to select the most appropriate candidates from each participating SAI. The use of the POSAW model for participant selection has become an established practice since it was used successfully during the preliminary stages of EUROSAI Phase 2. Further reports on these programs will appear in future editions of IDI Update.

Environmental Auditing in OLACEFS

OLACEFS has begun developing a 2-week environmental auditing workshop. Using translated course materials from the workshop jointly developed by IDI and the INTOSAI Working Group on Environmental Auditing during 2002-2004, training specialists and subject matter experts from OLACEFS met for a redesign meeting in Brazil in September 2004, where case studies and exercises based on regional environmental priorities and scenarios were incorporated into the course. The first delivery of the workshop is scheduled for November-December 2004 in Colombia, with a second delivery planned for the first half of 2005.

ASOSAI Prepares for Its First Public Debt Workshop

IDI recently funded a design meeting, the first stage leading to the delivery of an ASOSAI public debt workshop. The meeting, which was hosted in Beijing by the SAI of China, brought together eight ASOSAI training specialists and a subject matter expert from the U.S. Government Accountability Office (GAO). To give the training specialists a firm grounding in the subject, public debt experts from the Asian Development Bank and Moody’s Investor Services also participated.

The project has links to two other IDI projects. The design work was based on an initial 2-day design intervention carried out during the ASOSAI Regional Symposium in Thailand during March 2004. Also, the same GAO subject matter expert participated in this project as in the earlier OLACEFS public debt program, providing continuity between the two. The ASOSAI public debt workshop is scheduled for delivery in Australia in October 2004.

Symposium for Heads of Training in ARABOSAI

IDI will deliver a symposium on the Systematic Approach to Training (SAT) for heads of training in the ARABOSAI region. This event aims to familiarize participants with the IDI training approach to ultimately improve the design and delivery of local and regional training. The symposium will be held in Oman from December 4-8, 2004.

Contacting IDI

If you would like to discuss any of the issues raised in this edition of IDI Update, contact: IDI, telephone +47 22 24 13 49; fax: +47 22 24 10 24; e-mail: