International Journal of Government Auditing – Winter 2016

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, visit the 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 November 3, 2015, for its second meeting of the year. The IDI Operational Plan for 2016-2018 and Budget 2016-2018 were approved by the Board. Eight new programs have been approved in the new Operational Plan.

These include SAI Independence; 3i Phase-II; SAI Strategy, Performance Measurement & Reporting; SAI fighting Corruption; SAI Engagement with Stakeholders; Enhancing eLearning Capacity; SAI Young Leaders; and Auditing Sustainable Development Goals.

The Board also deliberated on other issues including the IDI Corporate Risk Register, capacity development support to SAIs in CREFIAF region, INTOSAI-Donor Cooperation and implementation of the recommendations from the IDI Governance Review.

The IDI Board papers are available at www.idi.no.

Photo:  Delegates (approximately 16) standing together at the
IDI Board Meeting, November 2015 Delegates at the IDI Board Meeting, November 2015

Partnership between IDI and SAI Turkey

On October 13, 2015, the IDI and Turkish Court of Accounts signed an MoU for cooperation in the field of capacity development of SAIs. This would involve the support from the TCA in printing IDI’s resource materials, hosting of IDI events and secondment of staff.

MoFA, Hungary comes on board as a donor to the IDI

The Government of Hungary has approved a grant of 128,000,000 HUF for part financing of the IDI Program on SAI Fighting Corruption. The agreement between the IDI and the Ministry of Foreign Affairs of Hungary will be signed in January 2016.

8th Meeting of the INTOSAI-Donor Steering Committee held in Brazil

The meeting was held on October 6-7, 2015, and was attended by 50 representatives from INTOSAI and the international donor community. Five years after its establishment, the Cooperation assessed its achievements and discussed the strategic direction for a new three-year period. The Steering Committee considered the results of a recent external evaluation of the INTOSAI-Donor Cooperation, which it had commissioned. The evaluation confirmed the continued relevance of the partnership and highlighted that since the establishment of the Cooperation in 2010 there have been positive changes in behavior among both Supreme Audit Institutions (SAIs) and donor organizations. Work is now being carried out to develop a program document for the next three-year period (2016-2018).

ISSAI Implementation Initiative (3i Program)

3i Phase-II initiated

The 3i Phase II meeting was held in Bhutan November 23-27, 2015. The meeting aimed to define a results framework for 3i Phase II, get expert feedback on the draft INTOSAI competency framework, agree on the structure of the basic guidance for intial consideration in implementing ISSAIs, and agree on the update of the 3i products. Nine resource persons from different INTOSAI regions and the subcommittees of INTOSAI PSC met to work on the above objectives.

IDI-ARABOSAI 3i Workshop on review of iCATs and facilitating ISSAIs

3i key stakeholders and partners met for a day (before the PSC meeting) in Ottawa, Canada, on May 26, 2015. Thirteen participants from PSC, PAS, CAS, FAS, CBC, KSC and the IDI discussed the 3i evaluation report, lessons learned and the way forward for the next phase of the 3i program.

IDI-ARABOSAI 3i Workshop on review of iCATs and facilitating ISSAIs

iCAT review workshops for financial, performance and compliance audits were held in Kuwait November 16-21, 2015. The objective of the iCAT review workshops was to provide expert and peer feedback on the iCATs conducted. Forty-three iCAT reports were reviewed (15 compliance reports, 14 financial reports and 14 performance audits). During the following week, three ISSAI facilitation workshops (compliance, financial and performance audits) were held at the same venue. These workshops mark the last phase of the ISSAI Certification Programs in ARABOSAI. Eighty-two participants from 16 SAIs were trained in facilitating ISSAI implementation (25 financial, 28 performance and 29 compliance).

IDI – OLACEFS 3i Cooperative Performance Audit of Poverty Alleviation Programs

As a part of the 3i program in OLACEFS the IDI and OLACEFS are facilitating a Cooperative Performance Audit of Poverty Alleviation Programs for eight SAIs. In addition to trying out the IDI’s new cooperative audit model, this audit will also help test concepts of risk and assurance in a performance audit. Six resource persons from the SAIs of Argentina, Brazil, Colombia, El Salvador and Guatemala met in Brazil September 15-25, 2015, for the design meeting to design and develop the blended learning program for supporting SAIs in conducting this audit. This e-course was delivered to participants from eight SAIs for six weeks during October- December 2015. After completion of the e-course, they will take up the cooperative audit in their respective SAIs.

IDI-CREFIAF 3i Program: ISSAI Certification Program

Participants selected for 3i Certification Program

The online selection process was conducted using the IDI’s eLearning portal. Selection of the participants was done from 183 candidates with due regard to SAI representation, gender balance and managerial position. A total of 96 participants from 19 SAIs were selected including 32 in each of the three streams of compliance, financial and performance audits. The selection was done on September 11, 2015.

ISSAI Implementation Workshop for Performance Audit

The workshop was held November 2-20, 2015, in Cameroon to train the selected participants on the ISSAI approach in PA and on how to use iCATs (level 2 and 4) to map the needs of their SAIs and develop ISSAI implementation strategies for PA based on the needs, and implement PA ISSAIs. Thirty-one participants attended along with seven resource persons from Cameroon, Canada, Burundi, Djibouti and Senegal.

IDI- EUROSAI 3i Program

iCAT review workshop conducted for SAI Bosnia and Herzegovina

IDI’s originally planned regional review workshop was converted into a review workshop for SAI Bosnia and Herzegovina due to non-submissions of iCATs by participating SAIs in EUROSAI region. During the week of October 12, 2015, the IDI engaged with SAI Bosnia and Herzegovina to provide SAI-level support to review the iCAT documents for the SAI’s performance, compliance and financial audit. The workshop was attended by 12 staff members from SAI Bosnia and Herzegovina, the Federation of Bosnia and representatives from the Republika Srpska.

The output of the meeting was completed iCAT documents by all three audit authorities. The audit authorities will now work on implementation strategies.

Enhancing eLearning Capacity

Support to SAIs and regions in setting up their own eLearning is one of elements of the IDI’s results framework for the enhancing eLearning capacity program. The first SAI to be supported in eLearning is the SAI of India.

eLearning pilot for SAI India

The IDI and SAI India agreed to conduct an eLearning pilot in SAI India. The pilot aims at using IDI’s eLearning methodology and platform in assisting SAI India to establish its own eLearning function. Under the pilot the IDI supported SAI India in setting up its own LMS. The IDI also trained 25 officials from SAI India in LMS administration, while 21 officials were trained as eLearning mentors. Both the workshops were held simultaneously September 14-25, 2015, in New Delhi, India.

Photo:  About 24 people together outside in
Shimla, India.
The IDI Global Leadership Symposium was held last November in Shimla, India. Each meeting participant identified what they would do to bring about leadership change in themselves, their SAIs and their regions.

In the following week, the IDI team supported SAI India team in design and development of an ISSAI Awareness e-course. This will be the first e-course to be deployed by SAI India on its new platform to about 100 participants from the SAI. SAI India is also expected to take up eLearning on a regular basis.

Support for strengthening INTOSAI regions

IDI workshop with INTOSAI regions will be a regular annual feature. While the IDI engaged with the regions in a planning and priortization workshop in 2014, in 2015 the IDI invited both INTOSAI regions and three main committees to discuss regional strategy, performance measurement and reporting. This workshop was held immediately after the CBC meeting in Sweden.

Workshop for INTOSAI regions: strategy, performance measurement and reporting

This workshop was held in Oslo, Norway, September 14-16, 2015. The workshop was conducted to discuss the strategic planning and management cycle, solicit feedback from the regions and provide guidance and support to those regions that have requested IDI’s support on performance measurement and reporting. Discussions also took place regarding the alignment and revision of IDI guidance on strategy, performance measurement and reporting. Representatives from the INTOSAI regions and subregions, including AFROSAI-E, CREFIAF and ASEANSAI, INTOSAI CBC and PSC attended the workshop. CAROSAI was not able to attend.

SAI Young Leaders Program

In view of the critical significance of leadership, the IDI has launched the SAI Young Leaders Program. The program works on the premise of ‘transforming tomorrow” by nurturing and grooming potential future leaders today. The program was kicked off on a global platform at the IDI’s Global Leadership Symposium.

IDI Global Leadership Symposium

The symposium was conducted November 16-19, 2015, in Shimla, India. The objective of the symposium was to brainstorm the qualities that a SAI leader should have in order to realize the value proposition of SAIs, as per ISSAI 12 on the value and benefits of SAIs. There were 36 participants from 19 countries, including the heads of the SAIs of Estonia, Liberia, Samoa, Guam, Suriname and Zimbabwe. Young leaders from the SAIs provided their inputs to the discussions.

The leaders at the meeting shaped a leadership framework based on intense discussions on the qualities of an SAI leader. This framework was used during the SAI Young Leaders Program planning meeting. SAI leaders also discussed leadership development initiatives taken up at both the SAI and regional level. Other topics discussed included the role of, and challenges faced by women in leadership positions. The participants discussed the “glass ceiling” faced by women. The women leaders also shared valuable lessons and advised on initiatives to increase the representation of women. Each meeting participant identified what they would do to bring about leadership change in themselves, their SAIs and their regions.

SAI Young Leaders Program planning meeting

This meeting followed the Global Leadership Symposium on November 20-21, 2015, in Shimla, India. After intense discussions and deliberations on the qualities of SAI leaders, 18 INTOSAI and regional representatives were tasked with suggesting possible interventions to effect the desired change embodied in the SAI leaders’ framework developed during the symposium. The participants provided valuable input to the structure of the program. The key program principles were agreed to, and it was also agreed that 25 SAI young leaders would be selected globally on a competitive basis to participate in this comprehensive nine-month program, which is designed to change hearts and minds!

Advocacy for SAI leadership, creating a platform for interaction of leaders, may also form a part of IDI’s wider leadership initiative.

Audit of lending and borrowing frameworks

Audit Review meeting for OLACEFS region held in Colombia

From September 7-11, 2015, the audit review meeting for the OLACEFS region took place in Colombia. Regional and external experts reviewed and provided feedback to eight SAI teams on their draft audit reports based on audits that the SAIs have undertaken under this program.

IT Audit Program

Audit Review Meeting held in Hungary

Forty-four participants from 18 SAIs of AFROSAI- E, CAROSAI and EUROSAI attended the review meeting held September 7-11, 2015, in Budapest, Hungary. The objective of the meeting was to review the draft audit reports that the teams have prepared after conducting the audit that was supported by the IDI through an eLearning course and an audit planning meeting.

Teams received detailed feedback from the experts on their reports in the meeting, and based on that they will finalize the report and submit in their respective SAIs for approval.

IDI CBC Support Program

IDI-ASOSAI Cooperative Audit of Disaster Management

One of the first support activities in the IDI-ASOSAI 3i Cooperative Audit Program on Audit of Disaster Management was a five-week eLearning course from October 5 to November 6, 2015. Fifty-four participants from 18 SAIs participated in the eLearning course. The e-course was mentored by a team of regional resource persons from ASOSAI and the WGEA Chair, SAI of Indonesia.

The course aimed to impart knowledge on disaster management issues and ISSAI-based performance audit methodology. The SAI teams will follow the methodology in preparing their audit plan and conduct the audit. After the completion of the course the SAI audit teams are now preparing their draft audit plans. An audit planning meeting is scheduled for March/April 2016, during which teams will present their draft audit plans and finalize those with feedback from the resource persons.

IDI- PASAI 3i Cooperative Compliance Audit of Procurements

Taking a different approach to providing support, in PASAI the IDI organized a face-toface workshop rather than an eLearning course as one of the first activities of the cooperative audit program.

It is the first time that the IDI and PASAI are testing out a compliance audit methodology. As part of the IDI-PASAI ISSAI-based cooperative audit program on audit of procurement, the Workshop on Audit of Procurement was held in Auckland, New Zealand, November 9-20, 2015. Twenty-six participants from 11 SAIs participated at the workshop. The workshop covered the procurement process and the compliance audit methodology which the SAI teams will follow for their audit.

The workshop covered detailed concepts on audit of procurement and ISSAI-based compliance audit methodology. The SAI teams will follow the compliance audit methodology in preparing their audit plan and conduct the audit. After the workshop the SAI teams are preparing their draft audit plans which will be an online activity supported by the IDI community portal (lms.idielearning.org) with the assistance of the resource persons.

SAI Fighting Corruption

Stakeholder Cooperation Meeting held in Oslo

The stakeholders’ cooperation meeting for the program was held in September 18, 2015. Representatives of INTOSAI regions, Department of Foreign Affairs, Trade and Development Canada, INTOSAI Working Group on Fight against Corruption and Money Laundering, INTOSAINT (Self Assessment Integrity Tool), EUROSAI Task Force on Audit and Ethics, INTOSAI Capacity Building Committee, SAI Poland and SAI Hungary participated in the discussions.

The objective of the meeting was to discuss and agree on the program design and delivery details for the program on “SAI Fighting Corruption.” The program structure was discussed and agreed to during the meeting. This comprises three components, including implementation of ISSAI 30- code of ethics; audit of institutional frameworks for fighting corruption using GAIN program’s assessment methodology, and supporting SAIs in establishing SAI-stakeholder platforms at the SAI level. These will contribute to achieving the program objective of “greater effectiveness of SAIs in fighting corruption.”

SAI Engaging with Stakeholders

Stakeholder Cooperation Meeting held in Oslo

The stakeholder’s cooperation meeting for the program was held September 17, 2015.

The program is being launched with the objective of “greater audit impact through enhanced SAI stakeholder engagement.”

The program results framework includes research and development of guidance on stakeholder engagement, supporting SAIs in developing SAI – stakeholder engagement strategies through a blended solution, and helping selected SAIs in implementing their strategies to enhance stakeholder engagement. The program strategy was agreed to in the meeting, which involved INTOSAI regions, DFATD, Canada, INTOSAI CBC and the Effective Institutions Platform of the OECD which participated through video conference.

Heads of SAI Meeting held for CREFIAF region

The meeting was held in Lomé, Togo September 28-30, 2015. The meeting was held as a combined event for launching the two new IDI programs on SAI fighting corruption and SAI engaging with stakeholders. The objectives of the meeting were to share information, experiences and challenges related to practices of SAIs engagement with their stakeholders and fight against corruption; agree on the commitments of SAIs, the IDI, the CREFIAF and their roles and responsibilities with regard to the expected results of these programs; and follow-up on other IDI- CREFIAF ongoing programs.

Fifty-one participants including senior management and heads of SAIs from 21 SAIs in the CREFIAF region attended the meeting. The program structure and components for both the new programs, timelines and responsibilities of the IDI, CREFIAF and the SAIs were discussed. The individual tripartite Statement of Commitments detailing the responsibilities were signed by the IDI, CREFIAF and all of the 21 participating SAIs.

IDI’s Bilateral Support Programs for SAIs

Bilateral Support to SAI Afghanistan

Twelve officials from SAI Afghanistan were trained in conducting the iCATs in all three streams (Compliance Audit, Financial Audit and Performance Audit) and an SAI PMF self assessment in September 14-26, 2015, in Jaipur, India. Resource persons from Bangladesh, Nepal, India and the IDI supported the workshops. SAI Afghanistan has attempted the iCATs which were reviewed by the resource persons during a subsequent workshop in Jaipur, India, November 30- December 4, 2015. The SAI-PMF self assessment is also being reviewed by the resource persons November 30-December 11, 2015. The iCATs and SAI PMF reports are expected to be completed in early 2016.

Bilateral Support to SAI Serbia

September 23-24, 2015, the IDI engaged with SAI Serbia for discussions on the development of their strategic plan. The engagement is likely to continue in 2016.

SAI Performance Measurement Framework

SAI PMF task team meets in Cape Town

The SAI PMF Task Team held its 5th meeting October 26-30, 2015. The purpose of the meeting was to discuss draft revised indicators for non-audit activities; discuss and begin revision of audit indicators in light of input received on SAI PMF, including in regard to alignment between SAI PMF and iCATs (ISSAI Compliance Assessment Tools) and the court model indicators; and agree on the next steps of the task team in the further development of the SAI PMF until the finalization of a fully revised draft by the end of 2015 and endorsement at INCOSAI in 2016. This includes considerations on testing of the revised version in Q1, 2016.The meeting had eleven participants, including representatives from the AFROSAI-E secretariat, the Inter-American Development Bank, and the INTOSAI Development Initiative.

SAI PMF trainings conducted

Two SAI PMF training courses were conducted in English in The Hague, Netherlands, and Pretoria, South Africa. The course in Pretoria November 2-6, 2015, was attended by 48 participants and the course in The Hague was attended by 31 participants November 16-20, 2015. A training in Spanish was conducted for 36 participants in Asuncion, Paraguay October 19-23, 2015. For the CREFIAF region a training in French took place for 18 participants October 20-24, 2015 in N’Djamena, Chad.

Stakeholder communication through IDI’s participation in meetings

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

At the 8th meeting of the Working Group on the Value and Benefits of SAIs (WGVBS) in Nanjing, China, held September14-16, 2015, the Working Group endorsed the SAI PMF Task Team’s considerations regarding consultation comments and experiences from pilots.

The 18th PASAI Congress was held October 13-16, 2015, in Port Vila Vanuatu and the 7th CREFIAF General Assembly was held in N’Djamena, Chad October 20-23, 2015. The IDI’s program portfolio was presented in these meetings and IDI’s cooperation with the respective regions were discussed.

The 8th Meeting of EUROSAI Goal Team 1 Capacity Building took place in Budapest (Hungary) October 29-30, 2015. Capacity Development issues, IDI’s partnership with the region and results of the 2014 IDI Global Survey were discussed.

The annual meeting of the INTOSAI Capacity Building Committee (CBC) took place in Stockholm September 8-10, 2015. The 7th Meeting of the Steering Committee of INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC) took place in Washington, D.C., USA October 15-16, 2015. The IDI’s cooperation with these INTOSAI bodies was discussed in these meetings. The areas discussed included INTOSAI Auditor Certification, Knowledge Sharing Portal, Programs on Audit of SDGs, Auditing Lending and Borrowing Frameworks, IT Audit, SAI Fighting corruption.

Updates were provided on the IDI and the INTOSAI Donor Secretariat’s activities to the INTOSAI Governing Board at its 67th Meeting at Abu Dhabi, UAE on November 10, 2015. The IDI also participated in the INTOSAI Finance and Administration Committee Teleconference on September 14, 2015, where financial matters regarding the INTOSAI bodies were discussed.

From October 26-27, 2015, the IDI participated in a forum on Strategic Planning for SAIs in Kuwait.

Contacting the IDI

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

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