International Journal of Government Auditing – October 2009
Since SAI leadership plays an important role in strengthening SAI capacity, IDI and AFROSAI-E, the regional organization for English-speaking African SAIs, have launched a Management Development Program that will run from 2009 through 2011. In July 2009, a planning meeting was held in South Africa to agree on a strategy and define roles and responsibilities of the different stakeholders. A design meeting was held in August 2009 to prepare for a top management workshop entitled Leading an SAI that is scheduled to take place in October 2009. This program will target three levels of leadership in an SAI—heads of SAIs and senior management, directors and deputies, and team leaders. The program will cover strategic and technical management issues relevant to each level.
A 1-week Workshop on Facilitation Skills was delivered to 26 participants from ARABOSAI countries in July 2009. The workshop trained the participants in using facilitation techniques to strengthen the capacity of ARABOSAI SAIs in conducting capacity-building initiatives.
The IDI-CAROSAI Capacity Building Needs Assessment Survey carried out in 2008 identified the strengthening of SAI quality assurance systems for financial audits as a priority need. In response, IDI and CAROSAI have launched the Program on Quality Assurance (QA) in Financial Auditing.
In June 2009, the course material was prepared and a QA manual was developed to meet CAROSAI’s requirements. In September 2009, quality assurance teams from 13 SAIs in the region took an 8-day workshop in Jamaica. These teams will carry out QA reviews in their SAIs and test the QA manual. The teams will reconvene in December 2009 for peer and expert feedback of their QA reviews. At the end of this program, each participating SAI will have a team trained in conducting QA reviews for financial audits and a QA manual adapted to its environment and in line with international best practices.
IDI, the Asian Development Bank (ADB), and PASAI are cooperating to deliver the Cooperative Performance Audit Program in the PASAI region during 2009 and 2010. This program is designed to increase the performance audit capabilities of the participating SAIs through a cooperative performance audit to assess the effectiveness of solid waste management within the audit jurisdictions of the participating audit offices. In October 2009, the teams from the 10 participating SAIs met for a 2-week joint audit planning meeting in Fiji to present the preliminary studies from their respective jurisdictions and develop detailed audit programs suited to their needs. Following this meeting, the teams are expected to carry out the necessary field work and analysis and prepare a draft performance audit report. Later this year, the teams will be invited for a 1-week audit report review meeting to refine their draft reports through peer review and guidance from a performance audit expert. By the end of this program, the participating teams are to present their reports to the heads of their SAIs for approval.