International Journal of Government Auditing – October 2013

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, visit the IDI website:

Job Announcement:

Director General

The IDI is seeking its new Director General from the beginning of 2014. The contract will be for a five year fixed term with the possibility of further extension of five years, however limited to the period during which the OAGN retains the role of hosting the IDI if that should come to a termination.

The Director General is responsible for the overall management of the IDI and heading the IDI Secretariat’s leadership team. The Director General is responsible for ensuring that the IDI effectively accomplishes its strategic priorities and achieves the intended outcomes. The IDI works in close collaboration and partnerships with other INTOSAI bodies and stakeholders, professional bodies, donors and multilateral institutions to support SAIs in delivering value and benefits to their stakeholders.

For more information regarding responsibilities, qualifications, and benefits for this position, and to apply, please visit

IDI Trans-regional Program on Public Debt Audit

IDI has launched a trans-regional capacity development program on public debt audit with an emphasis on strengthening public sector oversight and audits of sovereign lending and borrowing frameworks.

In this program, IDI will cooperate with the United Nations Conference on Trade and Development (UNCTAD), the INTOSAI Working Group on Public Debt (WGPD), and the United Nations Institute for Training and Research (UNITAR). Funding will be provided through a grant from the government of Norway.

The program aims to strengthen the capacity of participating SAIs to conduct in-depth and effective audits of lending and borrowing frameworks, which in turn can influence effective sovereign lending and borrowing practices and increase fiscal transparency in public debt management.

Participants will be from SAIs of both developing and developed countries. The program will be offered initially in English and Spanish and will involve developing country SAIs in ASOSAI, AFROSAI-E, CAROSAI, PASAI, and OLACEFS, as well as developed country SAIs from some large donor countries.

During phase I of the program (2013–2014), blended learning solutions will be developed to disseminate guidance through the use of learning tools like e-courses, workshops, and pilot audits. An online course on key concepts (based on United Nations (UN) principles and audit practices) will be held, followed by audit planning workshops and pilot audits.

In phase II (2014–2015), audit results will be reviewed and feedback will be obtained on the efficacy of the UN principles from both borrower and lender perspectives. This will lead to harmonization and modification of existing IDI/WGPD Public Debt Audit Guidelines and the ISSAIs for public debt audit.

A pool of global public debt audit champions will be trained in facilitation and negotiation skills, and a compendium of audit findings from the pilot audits will be published to disseminate knowledge gained.

In phase III (2015–2016), a community of practice will be established for regular information exchange. The program will be evaluated to assess intermediate outcomes and lessons learned.

The program strategy is summarized below in Figure 1.

Figure 1: Program Strategy

Graphic: Figure 1: Program Strategy

This program was launched at a global meeting in Geneva on June 20–21, 2013. Top management from seven SAIs—Brazil, Honduras, Kenya, Mexico (also the WGPD chair), South Africa, Nepal, and India—participated in the deliberations along with UNCTAD, WGPD, and UNITAR representatives and subject matter experts.

The SAIs presented recent country experiences in public debt auditing and discussed some significant risks countries face in public debt management and sustainability issues. Subject matter experts discussed the legal implications of lending and borrowing frameworks as well as the role of audit in strengthening pre- and post-debt contracting practices. Agreements were signed with the SAIs participating in the program.

ISSAI Implementation Initiative (3i) Program

Product Development Meeting for ISSAI Implementation Handbook—Financial Audit

A team of experts and mentors from the SAIs of Canada, Estonia, the United Arab Emirates, Bhutan, Jamaica, Tanzania, the Cook Islands, and the Philippines met in Oslo, Norway, May 20–June 7, 2013, to develop the ISSAI Implementation Handbook for Financial Audit and e-learning courseware for an e-course entitled "Implementing Financial Audit ISSAIs," which is the second part of the ISSAI Certification Program.

The e-course will be deployed on a UNITAR platform from July 29–September 13, 2013.

Planning Meeting for the ISSAI-based Cooperative Performance Audit on Public Debt (PASAI)

IDI is facilitating ISSAI-based cooperative audits at the regional level as part of the 3i Program. SAIs in the PASAI region highlighted the importance of having in place a robust public debt management strategy that includes sound risk management practices to achieve long-term sustainability and financial stability in the countries in the region. IDI is cooperating with PASAI to support nine audit offices (the Cook Islands, Fiji, Samoa, Palau, the Federated State of Micronesia (FSM)—National, FSM—Kosrae, FSM—Pohnpei, Guam, and the Marshall Islands) in conducting ISSAI-based performance audits of public debt.

At the planning meeting held July 16–22, 2013, in Nadi, Fiji, audit teams from participating SAIs developed audit plans in accordance with requirements of ISSAIs 300 and 3000 on performance audit. The methodology used is based on IDI’s draft ISSAI Implementation Handbook for Performance Audit and PASAI’s Performance Audit Manual.

3i Community Portal

Please visit the 3i Community Portal ( for more information, updates, and products. IDI welcomes all SAIs to join the 3i communities of practice. IDI developed the portal in cooperation with the SAI of Costa Rica. Launched on May 27, 2013, the portal provides a platform for 3i information and updates, knowledge sharing, knowledge creation, interaction, and support. Membership in the community portal has been offered to 191 SAIs, 232 participants in the ISSAI Certification Program, 20 mentors and experts, and 20 other bodies, including the INTOSAI Secretariat and INTOSAI committees, subcommittees, and stakeholders. As of July 2013, the 3i portal had registered 2039 visits from 130 countries, and 427 downloads of the ISSAI Compliance Assessment Tools (iCATs) had been recorded. All cooperation partners in the 3i Program—the Professional Standards Committee, its subcommittees, and relevant INTOSAI regions—have contributed material to the 3i Community Portal.

Fourth Cooperative Performance Audit on Climate Change Adaptation and Disaster Risk Reduction

PASAI initiated the fourth cooperative performance audit on climate change adaptation and disaster risk reduction in 2012 to ensure enhanced SAI capacity to conduct future performance audits on climate and environmental issues.

The SAIs of the Cook Islands, Fiji, Palau, Tuvalu, Samoa, the Solomon Islands, Tonga, the Federated State of Micronesia (FSM)—National, FSM—Kosrae, and FSM—Pohnpei are participating in the program.

Photo: Participants in the reporting meeting of the fourth Cooperative Performance Audit on Climate Change Adaptation and Disaster Risk Reduction.
Participants in the reporting meeting of the fourth Cooperative Performance Audit on Climate Change Adaptation and Disaster Risk Reduction.

The SAI audit teams completed field audits between December 2012 and June 2013. At a reporting meeting held in Fiji June 17–22, 2013, they finalized their draft audit reports with assistance from a subject matter expert supported by the Asian Development Bank and a PASAI capacity-building advisor.

IDI–Capacity Building Committee Support Program

In 2012, IDI and the INTOSAI Capacity Building Committee (CBC) launched a cooperative program, funded by the United Kingdom’s Department for International Development, to disseminate relevant CBC guides and facilitate better representation from developing countries at meetings of the CBC Steering Committee and subcommittees.

The annual meeting of subcommittee 1 of the CBC was held June 6–7, 2013, in Tunis. Representatives of 12 developing country SAIs and 8 INTOSAI regions (including 2 subregions of AFROSAI) attended the meeting with the support of this program.

Contacting IDI

To discuss any of the issues raised in this edition of the IDI Update, please contact IDI: