International Journal of Government Auditing – Spring 2017
IDI Update keeps you informed of developments in the work and programs of the INTOSAI Development Initiative (IDI). To find out more about IDI and to keep up to date between editions of the Journal look at the IDI website: http://www.idi.no. For information related to the International Standards of Supreme Audit Institutions (ISSAI) Implementation Initiative (3i Programme), please visit http://www.idicommunity.org/3i.
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The IDI will recruit candidates for several positions during the first half of 2017. The announcements can be found at the IDI website at www.idi.no.
At the INTOSAI Development Initiative (IDI)-Arab Organization of Supreme Audit Institutions (ARABOSAI) Financial Audit Planning Workshop held in Morocco in November 2016, six participants from Iraq, Palestine and Sudan (pictured left) were introduced to the IDI draft audit planning methodology for financial audits, which they learned to use to plan pilot audits.
IDI provided online support to the teams early on in 2017 during pilot audit preparations, and similar online support will be provided in parallel as the teams plan the International Standards of Supreme Audit Institutions (ISSAI)- based Cooperative Compliance Audit on Procurements.
Eighty-eight ISSAI Certification Program participants from French-Speaking Africa (CREFIAF) Supreme Audit Institutions (SAIs) were certified as ISSAI Facilitators upon completion of all components, including the finalization of their ISSAI Implementation Strategies. The certifications entail 30 facilitators for Performance Audit from 15 SAIs; 30 for Compliance Audit from 18 SAIs; and 28 for Financial Audit from 17 SAIs. Twelve ISSAI mentors (four for each stream), who served as resource staff for the program, were also certified.
The IDI-Pacific Association of Supreme Audit Institutions (PASAI) 3i Cooperative Audit Program on Audit of Procurement has reached its final stage. Participating SAI teams completed the audit and attended the audit review meeting in Samoa December 2016 to discuss draft audit reports.
Twenty-two auditors from 10 SAIs—Cook Islands, Fiji, Federated States of Micronesia, State of Pohnpei Federated States of Micronesia, Papua New Guinea, Republic of Marshall Islands, Samoa, Solomon Islands, Tonga and Tuvalu—participated in the review meeting to finalize their draft reports. Teams presented the draft reports, which were peer reviewed by other SAI team members. SAI teams then made revisions using guidance provided and discussions with subject matter experts, resource personnel, IDI and PASAI staff. SAI teams finalized their reports for submittal to SAI heads for approval in January.
The INTOSAI-Donor Steering Committee Leadership teleconference took place late January 2017. The meeting including discussions regarding the relaunch of the Global Call for Proposals, Communication plan for 2017, the 2017 Steering Committee meeting and recruitment of a new head of the INTOSAI-Donor Secretariat.
Updates on the IDI’s activities and performance were presented to the INTOSAI Governing Board and the Congress at the XXII Congress in Abu Dhabi. For Theme I “Sustainable Development Goals,” IDI participated in parallel sessions on Approach One— “Auditing National Systems of follow-up”—and Approach Four—“ Being models of transparency and accountability in their own operations, including auditing and reporting.” The IDI also participated in committee seminars, including the Knowledge Sharing and Capacity Building committees. The IDI’s presence was front and center as part of the joint CBC-IDI-INTOSAI Donor Secretariat and SAI Performance Measurement Framework (PMF) booths. The SAI PMF and the post-2016 SAI PMF Strategy were endorsed at the Congress. Going forward, IDI will function as the operational lead for SAI PMF with the CBC acting as Strategic Governance lead.
The IDI participated at the Asia Pacific Region Financial Management Forum held in Bangkok, Thailand the first week in December, where the IDI presented a status update on the IDI/IFAD Program—Audit of Externally Funded Projects. The IDI also updated participants on ISSAI standards specifically focusing on Level 4 Compliance, Financial and Performance Audited standards.
The IDI participated at the Open Government Partnership Global Summit 2016 in Paris, France, in December. The IDI gave a presentation on the (1) value and benefits of SAIs, (2) how SAIs can make a difference in the lives of citizens, and (3) need for SAIs to engage with civil society and other external stakeholders.
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