Successful Restart of the CBC Workstream on Auditing in Complex and Challenging Contexts (ACCC)
This article was originally published on the INTOSAI Capacity Building Committee website on Oct 29, 2024.
In 2015, a pressing need was articulated during the CBC annual meeting in Stockholm to form a dedicated group to address the unique auditing challenges faced by Supreme Audit Institutions (SAIs) operating in what were then termed fragile states. This initiative marked the beginning of the ACCC workstream.
Development of the ACCC
In the subsequent years, the ACCC evolved into a small core group focused on several key activities. The group organized relevant webinars and developed (and translated) guidance materials, including information packages for international development partners and Parliaments on how to support SAIs on their path to becoming compliant with the ISSAIs – International Standards for Supreme Audit Institutions. Additionally, they created infographics on critical topics such as “Getting Connected” and “Recruiting and Retaining Staff,” which received positive feedback from the INTOSAI community.
Challenges During the Pandemic
However, the COVID-19 pandemic posed significant challenges for ACCC members. Many faced resource constraints and difficulties in maintaining engagement at previous levels, which hindered the workstream’s momentum.
A New Beginning in 2024
In early 2024, the Swedish National Audit Office, which leads the ACCC, issued a call for nominations to restart the group. The response exceeded expectations, and the group currently consists of 14 members with representation from nearly all INTOSAI regions and the IDI. SAI South Africa participates as an observer in its capacity as CBC chair.
Addressing Emerging Issues
As the newly assembled group convenes digitally, several pressing issues have come to the forefront, including the transition from cash-based to accrual accounting. This important topic will be addressed in a webinar scheduled for 13 November, including presentations given by SAI Iraq, SAI Kenya and IFACs IPSASB, all having interesting views and experiences to share. For more information on the webinar: INTOSAI Capacity Building Committee | ACCC webinar: Going from cash-based to accrual accounting.
Going forward
Through renewed collaboration and engagement, the ACCC is poised to continue its vital work in lifting issues urgent to SAIs operating under challenging conditions, and the workstream is now at full capacity. To maintain the trusting atmosphere essential for members to openly share their experiences regarding the challenges and difficulties of fulfilling their mandates, we have chosen to limit the number of workstream members. This approach we hope fosters a safe environment where meaningful dialogue and collaboration can thrive, ensuring that all voices are heard and valued going forward. At the same time, we welcome all SAIs to attend the webinars and other initiatives which are open to all INTOSAI members and stakeholders.
