International Journal of Government Auditing – Spring 2016

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 atthe IDI website: http://www.idi.no.
For information related to the ISSAI implementation Initiative (3i Programme), please visit http://www.idicommunity.org/3i.

IDI Board Meeting held in Oslo

The IDI Board met in Oslo on March 10, 2016 for its first meeting of the year. The Board approved the 2015 Annual Performance and Accountability Report detailing the performance of the IDI during 2015. During the year, the IDI delivered sixteen capacity development program across the INTOSAI regions in English, Arabic, French and Spanish. 1106 participants from 145 SAIs took part in the program. The Boardís Annual Report and IDI Financial Statements for 2015 were also approved. The Board also deliberated on other issues including the IDI Corporate Risk Register, the Program plan for the third phase of the INTOSAI-Donor Cooperation, post 2016 administration of SAI PMF and implementation of the recommendations from the IDI Governance Review. As part of the follow up on the IDI Governance Review, the composition and revised statutes of the IDI Board and the revised Rules of Procedure of the Board were discussed. Ms. Francine Giskes, Vice President of the Netherlands Court of Audit was appointed as a new Board Member in place of the outgoing member Mr. Arno Visser, President of the Netherlands Court of Audit through March 2017. The terms of Mr. Michael Ferguson, Auditor General of Canada and Ms. Mildred Chiri, Auditor General of Zimbabwe were also extended for one year to December 2016 pending the reorganization of the Board in accordance with the of the IDI Governance Review.

INTOSAI-Donor Steering Committee Leadership teleconference conducted

The INTOSAI-Donor Steering Committee Leadership teleconference was held on January 20, 2016. The progress of development of the Program Document for the INTOSAI-Donor Cooperation was reviewed. The post 2016 strategy for SAI PMF was also deliberated. The leadership, and CBC as observers, expressed their support for the approach involving establishing a SAI PMF function within the IDI. This would be further discussed and decided on at the March IDI Board meeting.

ISSAI Implementation Initiative (3i Programme)

26 iCATs reviewed in OLACEFS

At the iCAT review meeting held in the Dominican Republic from December 7-11, 2015, 26 iCATs from 11 SAIs were reviewed by experts and regional resource persons. The SAIs are now in the process of modifying their iCATs and formulating ISSAI implementation strategies.

Auditing Externally Funded Projects in Agricultural and Food Security Sector

  1. Design Meeting for Financial and Compliance Audit conducted

    This meeting was held in Zambia from November 30 to December 11 2015. The meeting resulted in the development of guidance and structured courseware for supporting SAIs in conducting ISSAI based financial and compliance audits of externally funded International Fund for Agricultural Development (IFAD) programs. Nine resource persons from the SAIs of Sierra Leone, Zambia, Tanzania, Rwanda, Namibia, Malawi, AFROSAI-E, IDI and an observer from IFAD participated in the meeting.

  2. Training and Audit Planning Workshop for seven SAI teams

    Seven SAI teams consisting of 21 participants were trained in conducting ISSAI based financial and compliance audits of externally aided projects. While SAIs of Sierra Leone, Malawi and Zambia have developed audit plans for financial and compliance audits, the other SAI teams will develop such plans after June 2016, as per their audit cycle.

Photo: Participants sitting at tables with laptops at the Audit Planning Workshop in Tanzania
Participants at the Audit Planning Workshop in Tanzania

Support for INTOSAI Regions, Networks and Communities
  1. IDI-ASOSAI Meeting with SAI Management & key stakeholders

    SAI Heads and senior management from 18 SAIs in ASOSAI met in Jakarta, Indonesia from December 9-11, 2015 to discuss IDI Portfolio of eight Programs; SAI experiences; initiatives and challenges; and identify SAIís priorities. The IDI also organized a session on INTOSAI competency framework to update participating SAIs on the progress of work and thinking around INTOSAI Certification for Auditors. Representatives from the ASOSAI Secretariat and ASOSAI Training Administrator also participated in the discussions.

  2. IDI-ARABOSAI Meeting with SAI Management & key stakeholders

    The meeting for ARABOSAI region was held in Kuwait on February 8-9, 2016. The Heads and Senior Management from 15 SAIs in the region met to discuss IDI Portfolio of eight Programs; SAI experiences; initiatives and challenges; and identify SAIís priorities . The IDI also organized a session on INTOSAI competency framework to update participating SAIs on the progress of work and thinking around the INTOSAI Certification for Auditors. Representatives from the World Bank, UNDP, and the ARABOSAI Secretariat also attended. The SAIs selected their prioritized programs and agreed on the statement of commitments to be signed for the programs that they will participate in.

IDIís Bilateral Support Programmes for SAIs

Bilateral Support to SAI Somalia: iCATs review workshop conducted

The draft iCATs developed by the SAI Somalia teams were reviewed from February 1-5, 2016 in Addis Ababa, Ethiopia. A team of resource persons from the SAIs of Namibia, Uganda and the IDI reviewed the iCATs in Compliance and Financial Audits. Discussions were also held on the development of the Study Design Matrix for the first Performance Audit being undertaken by the SAI of Somalia.

Photo: SAI PMF team of five standing in front of office. SAI PMF team involved in the assessment of SAI, Cook Islands

SAI Performance Measurement Framework

SAI PMF version 3.1 tested in Cook Islands and Sierra Leone

The SAI PMF version 3.1 was tested in the Cook Islands Audit Office, and the Audit Service of Sierra Leone. Both assessments were repeat assessments. The assessment teams consisted of members from the INTOSAI-Donor Secretariat, a staff member from PASAI and a staff member from SAI, Sierra Leone.

Stakeholder communication through IDIís participation in meetings

The IDI engaged with its stakeholders by participating in several meetings organized by its stakeholders.

The IDI attended the 50th ASOSAI Governing Board Meeting in Chiang Mai, Thailand on February 15-16, 2016. The IDI-ASOSAI cooperation during 2015 and the plans for 2016-2018 were showcased during this meeting. On the sidelines of the Governing Board, the IDI also participated in the ASOSAI Capacity Development Committee Meeting. A tripartite meeting was also held between the IDI, the ASOSAI Secretariat/SAI of Korea; and the ASOSAI Training Administrator/SAI of Japan on facilitation of capacity development support for ASOSAI region by the IDI. The IDI also met with the ASOSAI Task Force for Strategic Planning to discuss implementation of the new ASOSAI Strategic Plan and development of Performance Measurement Indicators for the strategic plan.

As part of the centenary celebrations of SAI of Thailand at the International Symposium on National Integrity System on February 18-19, the IDI participated in the discussions along with several other organizations.

The IDI attended the INTOSAI Financial Audit Sub Committee Meeting in Abu Dhabi from February 24-25, 2016. The IDI presented its current initiatives, 3i Phase II Program, updating of the Financiaand the focus on cooperative audit and SAI level support for implementation of ISSAIs.

Contacting IDI

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

Telephone: +47 21 54 08 10
E-mail: idi@idi.no