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: For information related to the International Standards of Supreme Audit Institutions (ISSAI) Implementation Initiative (3i Programme), please visit

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The new website presents an interactive user experience where downloading different IDI publications—guidance materials, IDI plans and reports, previous IDI and INTOSAI- Donor Cooperation newsletters and other global public goods—is now possible. Information about IDI, various capacity development programs and the INTOSAI-Donor Cooperation are also available on their respective pages.

The website also includes a link to the IDI eLearning portal, which provides registered users access to courses offered as part of IDI’s comprehensive capacity development programs. The courses are a blend of eLearning and face- to-face modules.

Communities of Practice related to a wide array of contemporary public sector auditing subjects are available to registered users, too!

Contact details for all IDI staff can be found under “IDI Staff”, and IDI activity updates are located in the “News” section.

We welcome your comments and suggestions for improving the website by using the “Contact Us” link.

Happy surfing!


The IDI will recruit candidates for several positions during the first half of 2017. The announcements can be found at the IDI website at


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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.


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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.


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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.


  • Draft version 0 of “Guidance on Auditing Preparedness for Implementation of SDGs” is now online at the on Knowledge Sharing Committee (KSC)-IDI portal. It can also be found in the XXII Congress materials. Representatives from the IDI, United States Government Accountability Office (GAO) and United Nations Department of Economic and Social Affairs (UNDESA) met in Washington, D.C., earlier this year to finalize the guidance. A version centered on an audit model based on whole of government approach is expected in the next few weeks.

  • Delegates from Cameroon, Morocco, PASAI Secretariat and IDI met in Oslo, Norway in November 2016 to compile and review draft guidance on SAI Independence. The draft guidance is currently out for external comments.


  • The IDI and Supreme Audit Office (SAO) of Afghanistan, capitalizing on a bilateral partnership, conducted performance assessments of the SAO regarding International Standards for Supreme Audit Institutions (ISSAIs). The IDI held a seminar with SAO senior management in Kabul, Afghanistan in December 2016, resulting in a common understanding of key areas for improvement and identifying the most important (and feasible) strategic actions to address these issues.

  • The IDI is undertaking onsite visits to selected SAIs to assist in audit planning and reporting finalization. After conducting visits in Malawi and Rwanda, IDI provided support to SAI Liberia in November 2016 that included staff from the IDI and Sierra Leone alongside delegates from SAI Liberia.


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.


For more information, reach out to IDI:
Telephone: +47 90711020

Check out the IDI’s events and activities: