International Journal of Government Auditing – October 2011
IDI Update keeps you informed of developments in the work and programs of the INTOSAI Development Initiative. To find out more about IDI and to keep up to date between editions of the Journal, look at the IDI Web site: www.idi.no.
A Program on Risk-based Approach to Financial Auditing was launched in 2010 to follow up on the Program on Quality Assurance in Financial Auditing delivered in 2009. Audit teams from six CAROSAI members participated in developing guidelines for risk-based financial audits and carried out pilot audits based on the guidelines. The program culminated with an IDI/CAROSAI guide, A Risk-Based Approach to Financial Auditing. In 2011, the program will be delivered again for those CAROSAI members that were not able to participate in the first round. IDI staff and regional experts met for a design meeting in July 2011 to develop comprehensive courseware, which will be used to deliver a workshop on a risk-based approach to financial audits by the end of 2011.
IDI is currently cooperating with CREFIAF (French-speaking AFROSAI) to deliver a Strategic Planning Program. A Workshop on Needs Assessment, the first activity of this program, was delivered to eight SAIs in July 2011. The workshop trained participants in how to assess capacity-building needs using the framework and tools described in the IDI Capacity Building Needs Assessment Guide. After this workshop, the participating teams conducted needs assessments in their own SAIs. These assessments will be reviewed when the teams reconvene at a combined Needs Assessment Review and Strategic Planning Workshop in 2012. The program will be delivered twice during 2011 and 2012. The heads of the second group of SAIs will attend an initial strategic planning meeting in October 2011.
IDI and AFROSAI-E (English-speaking AFROSAI) launched a regional Management Development Program (MDP) in 2009 to enhance leadership and managerial capacities in the regional SAIs. After conducting several workshops targeting SAI heads and senior and operational managers, IDI and the region are now ready to roll out the program to other SAI staff. In August 2011, a selected group of senior and operational managers who had taken part in the program’s first phase participated in a Workshop on Facilitation Skills to prepare them for their roles in delivering the program to five AFROSAI-E members.
IDI has agreed to support PASAI in delivering a third cooperative audit focusing on fisheries after the successful completion of two cooperative audits on solid waste management and access to safe drinking water. Team members from the participating SAIs held an audit planning meeting in August 2011 and are to conduct field audits, analyze data, and draft audit reports before reconvening for a feedback meeting early in 2012.
After a 2009 ASOSAI needs assessment survey revealed the need to strengthen SAI strategic planning capacities in the region, IDI and ASOSAI agreed to launch a new cooperation program to develop and implement strategic plans. As a first step, a strategic planning meeting was held in September 2011 with the heads of nine participating SAIs to obtain their commitment and agree on the program components, outputs, and outcomes.
The Transregional Program on Public Debt Management Audit, the single most comprehensive program in IDI’s history, has reached its completion. Audit teams from 29 SAIs have attended an e-learning course, conducted a public debt management audit, and completed their audit reports and audit guidelines. The program was delivered in both English and French.
The program’s final activity was held in September 2011. IDI staff, subject matter experts, members of the INTOSAI Working Group on Public Debt, and representatives from the three groups of participating SAIs convened in Lisbon to finalize the draft Public Debt Practical Audit Guide, one of the planned outputs of this program. The guide is based on the relevant International Standards of Supreme Audit Institutions and the feedback and experiences gained through the program’s pilot audits. The participating SAIs have committed to adopting the guide for use in their institutions.
The final Public Debt Practical Audit Guide will be made available to the INTOSAI community in early 2012.
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