Cover Story

International Journal of Auditing – Autumn 2017

France

AISCCUF HOLDS ANNUAL MEETING IN DAKAR, SENEGAL

Representatives of attending audit institutions gathered for a group photo in front of meeting building, outdoors.

The French Supreme Audit Institution (SAI), in its role as General Secretary of the Organization of French-speaking Supreme Audit Institutions (AISCCUF), organized its annual professional seminar in Dakar, Senegal, June 28-29, 2017.

This two-day event was dedicated to the new International Standards for Supreme Audit Institutions (ISSAIs) adopted at last year's International Organization of Supreme Audit Institutions (INTOSAI) Congress-a theme that had not yet been discussed on the international stage.

Ten heads of SAIs, along with numerous representatives from nearly 20 nations, attended the seminar that allowed auditors from Europe, Francophone Africa and Haiti to exchange views on the added-value of international professional standards and challenges (and opportunities) arising from internal regulations. ISSAIs contribute to institutional capacities and staff competencies, thus enhancing SAIs' reputations and credibility, particularly in the face of audited administrations and stakeholders.

Among the 25 standards and guidelines recently adopted, presentations focused on a few that primarily tackle the SAI's organization and core business, such as:

  • The Standard on Ethics (ISSAI 30)-President of the Deontology College of the French SAI.
  • The Standard on Compliance Audit (ISSAI 4000)-Magistrates of the Senegal and Niger SAIs.
  • The Standard on Performance Audit (ISSAI 3000)-SAI Djibouti along with SAI Senegal.
  • The Combination of ISSAI Standards in the Framework of Management Audits (In Light of the French Experience)-Member of French Regional Court of Accounts and SAI Tunisia.
  • The Guidelines Pertaining to Evaluation of Public Policies (INTOSAI GOV 9400)-SAI Morocco.
  • INTOSAI Professional Standards Framework-SAI France.

Participants were also able to test their knowledge in a fun and engaging way through a quiz (developed by SAI France) that posed some rather difficult questions. Rest assured, members responded brilliantly and enjoyed the camaraderie.

ISSAI implementation is essential, and all attendees were encouraged to apply what they've learned upon returning to their SAIs. Mr. Saidou Sidibe, AISCCUF President and head of the SAI of Niger, reminded colleagues, especially senior SAI management, that constant mobilization, raising awareness and training efforts are required to successfully implement the standards.

Learn more by visiting AISCCCUF's new and improved website (with enriched content and eye-catching graphics) at www.aisccuf.org.