International Journal of Auditing – October 2006
In July/August 2006, IDI collaborated with ASOSAI to deliver a Russian-language workshop, Performance Audit of Revenue Agencies, to audit teams from the SAIs of Azerbaijan, Kazakhstan, Kyrgyzstan, and Mongolia. The event, which lasted for 13 days and was hosted by the SAI of Mongolia, was a component of the IDI-ASOSAI cooperation program for building capacity in newly established SAIs in the region. During the workshop, audit teams developed detailed audit plans on preselected audit topics; these plans were reviewed by an expert and presented to all participants. The targeted SAIs made a commitment to have the participating audit teams conduct audits of revenue agencies within 3 months of completing the workshop and report lessons learned to ASOSAI and IDI.
IDI/ARABOSAI Capacity-Building Program in IT Auditing
The fourth and final pilot information technology (IT) audit scheduled for this program was held in Amman, Jordan, in July 2006. At a 2-week meeting held in Tunisia in September 2006, six new IT audit champions designed an IT Audit Workshop based on case studies and exercises derived from the four pilot audits. The 2-week IT Audit Workshop is scheduled for delivery in December 2006.
IDI/ISCITA E-learning Cooperation Project 2006
As reported in the July IDI Update, IDI demonstrated a prototype e-learning course in IT auditing at the meeting of the INTOSAI Standing Committee on IT Audit in Brazil in May 2006. Upon further review of the course after the meeting, IDI decided to incorporate a number of new interactive learning strategies. Since this will require more complex product development procedures, as well as additional real-life case studies from the subject matter experts, course delivery has been postponed to late March/early April 2007.
IDI/AFROSAI-E Strategic Planning Program
In cooperation with AFROSAI-E, IDI is sponsoring and implementing a strategic planning program for the SAIs of Eritrea, the Gambia, Kenya, Mauritius, and Swaziland. The first activity in this program was a 1-week design meeting held in Mauritius in July 2006. IDI staff gathered with subject matter experts and facilitators from the region to design and develop a 1-week workshop on strategic planning. The workshop was held in Kenya in August 2006, with the participation of teams from the targeted SAIs. A review meeting is scheduled to take place in April 2007. At that time, the teams will present a draft of their SAIs’ new strategic plans and receive feedback from peers and experts.
Design Meetings in AFROSAI-E
In March 2006, IDI graduated a new group of training specialists in AFROSAI-E. To help these specialists enhance their design skills and respond to the region’s needs, IDI arranged two design meetings this year. The first was held in Mauritius in July with the aim of developing courseware for a 5-day workshop entitled Detecting Fraud While Auditing. The second meeting was held in Kenya in August to develop courseware for a workshop entitled Conducting Quality Assurance Reviews for Financial Audits. The first workshop will be held in Namibia in October 2006, and the second is scheduled for delivery in 2007.
IDI’s Liaison with the INTOSAI community
In its ongoing efforts to collaborate with partners in the INTOSAI community, IDI representatives recently attended the following meetings: the EUROSAI Training Committee meeting (Luxembourg), the INTOSAI Professional Standards Steering Committee meeting (Cameroon), the ASOSAI Assembly (China), the OLACEFS Regional Training Committee meeting (Bolivia), and the EUROSAI Governing Board Meeting (Iceland).
To discuss any of the issues raised in this edition of IDI Update, contact IDI: