IDI Continues Support to INTOSAI Regions, Communities

IDI’s activities include ISSAI implementation, certification; and supporting INTOSAI regions and communities.


3i Phase-I ARABOSAI—Product Adaptation Meeting Held on Compliance Audit. As part of the 3i Program for the Arab Organization of Supreme Audit Institutions (ARABOSAI), the IDI supports SAIs conducting ISSAI-based audits. Centered on regional and SAI consultations, IDI is backing SAIs conducting an ISSAI-based Compliance Audit of Procurements, and a product adaptation meeting took place in Khartoum, Sudan, May 8-18, 2016, in which five regional facilitators adapted a two-week course originally developed for the Pacific Association of Supreme Audit Institutions (PASAI). Three of these facilitators (Iraq, Morocco and Bahrain) were from among the participants in the ISSAI Certification Program (Compliance Audit).

3i Phase-I CREFIAF—Important ISSAI Workshops Held. Yaoundé (Cameroon) hosted the ISSAI Compliance Assessment Tools (iCAT) Review for Compliance and Financial Audits, as well as the Facilitating ISSAI Implementation workshops June 20-July 1, 2016. Thirty participants from 17 SAIs were on hand at the iCAT review workshop, where a team of four experts from Cameroon, the Democratic Republic of the Congo, Gabon and Senegal reviewed iCATs conducted during the workshop. SAI teams also developed first drafts of ISSAI implementation strategies based on the performed iCATs and are expected to continue to modify iCATs and further develop compliance audit ISSAI implementation strategies.

At the workshop on facilitating ISSAI implementation, participants of the ISSAI certification program on compliance audit learned and practiced their roles as ISSAI advocates, project managers and learning facilitators. Four experts from Burundi, Cameroon and Senegal provided parallel workshops for iCAT review and facilitating ISSAI implementation for financial audit. Twenty-eight participants from 14 SAIs took part in the workshop.

Special Note: After missing the main summer program due to travel restrictions related to Ebola, five members from SAI Guinea received training on implementing ISSAI-based performance and compliance audits in a separate session.

3i Phase-II. Due to high demand for support in implementing ISSAIs, the IDI launched the ISSAI Implementation Initiative—Phase II. The program continues to help SAIs become ISSAI compliant. In Phase II, the IDI will (1) maintain 3i products, (2) move from participation- to competency-based certification, (3) provide ISSAI implementation support at the SAI level, (4) focus on quality assurance, and (5) continue with 3i cooperative audits and the 3i community portal.

  • Performance Audit (PA) Product Update Meeting. Resource staff from the SAIs of Bhutan, Brazil, Bangladesh, Canadian Comprehensive Auditing Foundation, Indonesia, Sweden and the IDI met in Norway June 20-24, 2016, to discuss and implement updating 3i products related to performance audits. The products were aligned to endorsement versions of level 4 Performance Audit ISSAIs, and the team deliberated on equity questions (such as gender considerations) to be included in the updated version of the ISSAI Implementation Handbook for PA. The PA iCAT will also be revised and repositioned as a quality assurance tool.
  • Compliance Audit Product Update Meeting. A resource team with members from the European Court of Auditors, the SAI of Maldives and IDI worked on updating the ISSAI Implementation Handbook on Compliance Audit in a July 2016 meeting in Oslo, Norway. The team also considered the new ISSAI 4000, as well as lessons learned from Phase-I of the 3i Program.
  • 3i—Phase II Pilot in SAI Bhutan. An IDI team and mentor team from SAI Bhutan designed and delivered a two-week ISSAI Implementation workshop on Financial, Performance and Compliance Audit for 60 officials from SAI Bhutan at Noida, India, July 18-August 8, 2016. The workshops kicked off a SAI-level ISSAI implementation process for SAI Bhutan that included detailed discussions and hands-on practice on mapping current audit practices, conducting iCATs, formulating ISSAI implementation strategies for the SAI and revising audit methodologies. The workshop also included dialogues concerning change management and organizational modifications required to implement ISSAIs. These workshops will be followed by support at the SAI level in implementing ISSAIs. The cost of this workshop is covered by SAI Bhutan from the donor funding received for ISSAI implementation (as per the agreement between the IDI and SAI Bhutan).


IDI-PASAI Meeting. The heads and senior management from 19 SAIs of PASAI met in Auckland, New Zealand, June 15-17, 2016, to discuss the IDI Portfolio of eight programs; SAI experiences; initiatives and challenges; and identify SAI priorities. Stakeholders in attendance included representatives from the PASAI Secretariat, Pacific Island Centre for Public Administration (PICPA), Department of Foreign Affairs and Trade Australia, World Bank, and the Pacific Financial Technical Assistance Center PFTAC (regional unit of International Monetary Fund). IDI and the PASAI Secretariat took this opportunity to strengthen cooperative efforts and established a Memorandum of Understanding between the two organizations.


Global Product Development Meeting to Enhance e-Learning Capacity Program. IDI met with the SAIs of Indonesia, Philippines and Thailand June 20-July 1, 2016, in Oslo, Norway, where they agreed on the final version of the eLearning handbook; designed and developed a program for administrators of the Learning Management System (LMS) of the Asian Organization of Supreme Audit Institutions (ASOSAI); approved a competency framework for eLearning specialists; and created a certification program for ASOSAI eLearning specialists.


Global Background Research Project. A resource team from Cameroon, Hungary, Thailand, Zambia and the IDI worked on the research project for collecting SAI background information. The effort aims to contribute to guidance development for the two components of (1) SAI Fighting Corruption Program-Audit of Institutional Framework for Fighting Corruption, and (2) SAI Leading by Example-Implementation of ISSAI 30. The research took place throughout June and July 2016, and involved participation from 28 SAIs from varying INTOSAI regions.

SAI Fighting Corruption. A product development meeting for SAIs Fighting Corruption took place August 8-19, 2016, in Oslo, Norway. The goal was to develop guidance for auditing institutional frameworks for fighting corruption, as well as SAIs implementing ISSAI 30. The guidelines are designed to serve as global good governance and will form the basis of support provided to SAIs when conducting such audits and assessing the implementation of ISSAI 30.


Global Research Project. SAI members from Cameroon, Costa Rica, Philippines, South Africa and the IDI conducted research on SAI stakeholder engagement practices and mechanisms May 2016. This research will be used to develop guidelines for stakeholder engagement for SAI support. The next team meeting is scheduled for August 15-26, 2016, in Oslo, Norway.


Guidance Development Meeting. A resource team from the INTOSAI Knowledge Sharing Committee (KSC) (chaired by India), INTOSAI Working Group on Environment Audit (chaired by Indonesia), PASAI Secretariat, Brazil, United Arab Emirates, United States of America, United Nations Department of Economic and Social Affairs (UNDESA) and the IDI met at United Nations Headquarters in New York July 27-29, 2016, to agree on the emphasis and structure of guidance associated with auditing preparedness for implementing the Sustainable Development Goals (SDGs). The team agreed to take a “whole of government” approach and focus attention on two goals (Goals 16 and 5), which are a part of the High-Level Political Forum (HLPF) theme, “Empowering people.” The guidance will be discussed at the upcoming INCOSAI 2016 in December.


The INTOSAI-Donor Steering Committee Leadership teleconference took place July 13, 2016. Discussions were held regarding the Global Call for Proposals, SAI Capacity Development Database, Communication Strategy and Results Framework for the Cooperation.


  • IDI participated in the annual INTOSAI Working Group on Public Debt (WGPD) meeting July 5-7, 2016, in Beijing, China. WGPD members were updated on the “Auditing Lending and Borrowing Frameworks” program and discussed future cooperative efforts.
  • IDI met with World Bank representatives on July 19, 2016, to discuss the role of SAIs in implementing the Sustainability Development Goals (SDGs) and IDI’s new program portfolio.
  • At the INTOSAI High-Level Roundtable Discussion July 20, 2016, IDI participated in “the contribution of Supreme Audit Institutions to ensuring that no one is left behind in the implementation of the SDGs.” IDI also took part in a United Nations side event, “High-Level Political Forum.”
  • An IDI team joined the meetings on (1) INTOSAI statutes, (2) INTOSAI Policy, Finance and Administration Committee (PFAC), and (3) INTOSAI Committee on Emerging Issues held in Washington, D.C. July 21-22, 2016.
  • IDI shared discussions on a wide range of cooperative issues (including the Auditing SDGs Program) with United Nations representatives from the Development Program (UNDP), UNDESA, Office of Internal Oversight Services (UN OIOS), UN Women and Office of Drugs and Crime (UNODC) July 25-26, 2016.

Contacting the IDI. To discuss any of the issues presented in this edition of the IDI Update, please contact us via email:

Back To Top