International Journal of Government Auditing – October 2014

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 management team in place

Recruitments for the IDI management team have been completed. In addition to Mr. Einar J. Gørrissen, Director General, the new incumbents for these positions are:

a) Ms. Archana P. Shirsat, Deputy Director General and Head of Capacity Development

Ms. Shirsat will be responsible for managing the IDI’s capacity development programs. The IDI is in the process of identifying, from the information received from SAIs through the IDI Global Survey, new areas and programs for capacity development of SAIs. Ms. Shirsat, along with the capacity development team in the IDI, will strive to facilitate the requirements of the SAIs as they develop capacity.

b) Mr. Martin Aldcroft, Deputy Director General and Head of INTOSAI-Donor Secretariat

Mr. Aldcroft will manage the INTOSAI- Donor Secretariat. The INTOSAI- Donor Secretariat will continue to provide effective support to the INTOSAI- Donor Cooperation in its efforts to scale up and provide effective support to SAIs.

c) Mr. Ola Hoem, Deputy Director General and Head of Administration

Mr. Hoem will be responsible for the internal administration and financial management of the IDI. The administration team will strive to provide effective support to the Capacity Development team and to the INTOSAI-Donor Secretariat as they work to meet the IDI’s strategic goals.

INTOSAI-Donor Steering Committee teleconference

On June 23, 2014, there was a teleconference of the INTOSAI-Donor Steering Committee. The SAI Capacity Development Fund was launched, and donors and SAIs expressed interest in supporting 24 proposals under the 2013 Global Call. Participants also provided input to the design of the forthcoming evaluation of the INTOSAI- Donor Cooperation.

ISSAI Implementation Initiative (3i Program)

a) ARABOSAI 3i Management Workshop conducted

An ARABOSAI 3i Management Workshop was held in Casablanca, Morocco, June 24-26, 2014. In the workshop SAIs from Arabic speaking nations discussed ISSAI implementation issues, products, and ideas regarding the implementation of ISSAIs. Organized by the IDI and ARABOSAI, the workshop was hosted by the SAI of Morocco. Thirty-four officials from 17 SAIs, among them nine heads of SAIs and 23 senior managers, attended the workshop and discussed strategic issues regarding ISSAI implementation. Fifteen participating SAIs signed the Statement of Commitment to use iCATs and formulate ISSAI implementation strategies. This statement details the roles and responsibilities of ARABOSAI, the IDI, and each SAI in implementing ISSAIs.

b) IDI signed Terms of Reference for 3i Program

The IDI signed the Terms of Reference (TOR) for the 3i Program with the INTOSAI Professional Standards Committee (PSC), Financial Audit Subcommittee (FAS), Performance Audit Subcommittee (PAS), and Compliance Audit Subcommittee (CAS).

The TOR outlines the process of interaction and cooperation between the PSC and three subcommittees, and the implementation measures taken by the IDI in the management of the 3i program. The TOR includes the roles and responsibilities of the related parties in the implementation of the ISSAIs, feedback and cooperation mechanisms, and areas of potential future collaboration. The TOR was signed on May 23, 2014, at the 11th PSC Steering Committee meeting held in Manama, Bahrain.

c) 3i Workshop for facilitating ISSAI Implementation, CAROSAI

A workshop on facilitating ISSAI implementation for the CAROSAI region was held July 14-19, 2014, in Antigua. The workshop was the third stage of the ISSAI Certification Program for the CAROSAI participants, in the areas of financial, performance, and compliance audit. Successful participants of the respective second stage e-courses of the CAROSAI region were invited to attend the workshop. After completing the workshop the participants were certified as IDI-PSC ISSAI Facilitators.

d) 3i Workshop for facilitating ISSAI implementation (Compliance Audit) for ASOSAI and PASAI

A workshop on facilitating ISSAI implementation for the ASOSAI and PASAI regions was held July 28-August 2, 2014, in Manila, Philippines. The workshop was the last part of the ISSAI Certification Program in compliance audit for participants from ASOSAI and PASAI. At the workshop 31 participants learned how to serve as ISSAI advocates, project managers, and learning facilitators. Participants also drafted individual action plans for supporting ISSAI implementation.

e) 3i OLACEFS product adaptation meeting

A team of 11 ISSAI experts and mentors met in Peru August 5-22, 2014, to adapt 3i products and courseware for the ISSAI certification programs in OLACEFS.

Photo:  Three people sitting at a table looking at laptops.
Resource persons at the 3i OLACEFS Product Adaptation Meeting in Peru last August.

IDI Global Program on auditing borrowing and lending frameworks (Public Debt Audit)

a) Cooperation meeting for heads of English-speaking SAIs conducted

The cooperation meeting for the English component of the program involving the heads of participating English-speaking SAIs was held in Malaysia May 19-22, 2014. Heads and senior managers from 15 SAIs attended the meeting and signed the program’s cooperation agreement. Experts from UNCTAD and the Reserve Bank of India also attended.

b) Cooperation meeting for heads of Spanish-speaking SAIs conducted

The cooperation meeting for the Spanish component, involving heads and senior managers from eight SAIs in the OLACEFS region, was held in Mexico June 10- 12, 2014. The program’s cooperation agreement was signed. The SAI of Mexico also represented the INTOSAI Working Group on Public Debt as a partner for this program, and experts from UNCTAD and the Central Bank of Argentina also participated.

SAI Performance Measurement Framework trainings conducted

An SAI PMF training course was held in Nadi, Fiji, April 28–May 2, 2014. The course involved 26 participants from PASAI member SAIs and a number of donor representatives.

From May 5–9, 2014, a course was conducted in Belo Horizonte, Brazil. The course was hosted by the Brazilian Court of Audit, and there were 74 participants from Portuguese-speaking SAIs and from state-level audit institutions in Brazil.

Another course was held in Oslo, Norway, May 12-16, 2014. There were 39 participants, including SAI staff, donors, and consultants from around the world.

IDI’s bilateral support programs

a) As per IDI’s new mandate and strategic plan 2014-2018, the IDI is providing, on a limited basis, bilateral support to SAIs of extremely fragile states. In these cases IDI will serve as a provider of last resort. A SAI PMF course was thus held in Pétion– Ville, Haiti, from May 5-8, 2014. There were 30 participants from SAI Haiti. This initiative was funded by the World Bank, and was further supported by USAID and the Inter-American Development Bank.

b) The IDI is supporting SAI Iraq in developing its learning plan. IDI staff conducted a workshop for 17 staff members from SAI Iraq in Tunis August 4-8, 2014. The workshop is based on the IDI's Learning for Impact guidance. Following the workshop, the team from SAI Iraq will develop its own learning plan, which will be reviewed by the IDI. This program is supported by the World Bank.

2013 IDI Global Survey

The IDI has received responses to the 2013 Global Survey from 177 SAIs and the INTOSAI regional secretariats, indicating a response rate of over 87 per cent. The report is now being finalized. The Global Survey provides a baseline for the IDI strategic plan 2014-18, and measures progress in SAI capacity development support by updating key data of the 2010 Stocktaking. It informs future IDI programs by identifying thematic preferences of SAIs. The survey also provides the opportunity to collect data for research purposes. The report will be available at http://www.idi.no.

Stakeholder communication through IDI’s participation in meetings

The IDI engaged with its stakeholders through participation in various meetings. IDI made presentations at a regional World Bank MENA (Middle East North Africa) conference that took place in Abu Dhabi June 9-13. The conference focused on strengthening financial management institutions, and strengthening MENA. It looked at both public financial management reform and private sector financial reporting. About 200 participants attended.

IDI participated at the EUROSAI Congress in The Hague, The Netherlands, June 15-19. Cooperation between EUROSAI and IDI over the last three years was highlighted during the Congress. IDI’s activities and participation, and cooperation from EUROSAI members, were also updated to the EUROSAI Governing Board. Discussions took place with several EUROSAI members regarding future cooperation with the IDI.

As part of the United Nations Public Service Forum and Awards Day held in Seoul, South Korea, June 23-26, IDI co-organized the following workshop: "Innovation in Public Accountability: the Role of Supreme Audit Institutions and Citizens." Other organizers of the workshop were UNDESA, World Bank Institute, and INTOSAI. Forty participants from various organizations, including 20 SAIS, attended the workshop, which developed two recommendations for the UN post-2015 development agenda.

On June 25, IDI participated in a teleconference for the INTOSAI Finance and Administration Committee. Among other issues, the financial position of INTOSAI, the new INTOSAI Strategic Plan, donor cooperation, professional standards, and auditor certification were discussed.

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
Website: http://www.idi.no