Background

The IDI is an INTOSAI body that supports Supreme Audit Institutions in developing countries, in their efforts to sustainably enhance performance, independence and professionalism. The IDI provides support to SAIs by facilitating; Implementation of international standards including the ISSAIs, Development of institutional, organisational and professional staff capacities, Knowledge sharing and implementation of good practices, Scaled up and more effective support to SAIs through partnerships with stakeholders.

Within the broad programme umbrella of ISSAI implementation initiative, the IDI has developed and delivered a number of programmes, which are aimed at strengthening the audit institution and enhancing professionalism in audit work. The works done by SAIs, on the other hand, have a profound impact on the overall public operation, the government being at the forefront in transforming the country’s economy and improving the livelihood of its people. It is the measure of IDI programme outcomes that would indicate to what extent the changes had taken place in the SAI, and whether the IDI interventions had been able to help SAIs in delivering its services effectively and efficiently thereby benefiting the society at large.

The attainment of programme objective is determined by the achievement of programme outcomes and results. Unless monitoring and follow-up is carried out at the IDI, it will not be possible to ascertain the extent to which the programme outcomes and results have been achieved. Therefore, the IDI has embarked upon initiating a system and procedures called Programme 360° to assess the achievement of programme outcomes and results, which were expected to strengthen the SAIs as institutions, and that the countries as a whole have benefitted from the services provided by the SAIs. The results of this assessment will be reported on a regular basis to relevant stakeholders of the IDI through its performance and accountability report.

Programme Objective

Achieve better programme results

In order to monitor and follow-up on IDI programme results and outcomes, the IDI will engage various partners as indicated in this diagram, who will be designated with different roles and responsibilities. A core team comprising of five members (three CD managers and two programme coordinators) will have the overall responsibility to oversee the management, operation and reporting of this programme.

The IDI will maintain a strong network with INTOSAI regional secretariats. Since the regional secretariats are the active partners of the IDI programme delivery and implementation, it is a matter of defining another level of relationship. The IDI also intends to formalise a regular communication channel with SAIs where IDI extends its support. The IDI will request the SAIs to designate a contact official who will become an IDI focal person for the purpose of providing information on programme monitoring and follow-up. Besides, the resource persons and participants will also serve as a contact for IDI during the course of programme implementation. The IDI will also request the INTOSAI Regional Secretariats to designate focal persons to follow-up with the SAIs and communicate with the IDI.

Components

The monitoring and follow-up consist of the following components:

1. Monitoring & follow-up within the programme

   What does monitoring & follow up with the programme target?

   This is the regular systematic collection and analysis of information to track the progress of the programme implementation against pre-set outputs and outcomes. It aims to answer the question “Did we deliver programme activities/projects in accordance with the programme plan?”

   Why is monitoring & follow-up within IDI programmes important?

   Follow up with the programme gives information on where a programme or project is at any given time (or overtime) relative to set targets and outcomes. It focuses in particular on efficiency and the use of resources. For the IDI, monitoring and follow-up within the programme will provide records of activities and results, and signals problems to be remedied along the way.

   What should be monitored and followed- up with the IDI programme?

   All programmes being implemented by the IDI will need to be followed up to ensure that the objectives of the programmes are achieved. The monitoring and follow-up within the programme will be carried out at two levels as given below:

   i) Monitoring & follow-up of activities at SAI Level: The IDI will monitor & follow-up activities taking place at SAI Level within a given timeline for each programme such as training, product development, adaptation meetings, performance of cooperative audit, among others.

   ii) Monitoring & follow-up of outputs at SAI Level: All SAIs participating in any IDI programme are expected to produce outputs. Outputs that the SAI may be required to produce may include, audit reports, ICAT results, development of an ISSAI Implementation Strategy among others.

   How to monitor & follow-up?

   The monitoring and follow up of the IDI programmes will be carried out in collaboration with the INTOSAI Regional Secretariats and the SAIs. The Project Manager for the programme will develop and agree with the INTOSAI Regional Secretariats and SAIs specific monitoring arrangements defining the roles and responsibilities.

   The monitoring arrangement may include developing specific tools and methodologies to undertake the monitoring activities. Within each programme, there will be a need to identify a focal person at the INTOSAI regional secretariat or SAI level who will help in monitoring and follow-up of the programme and report to the CD manager.

   The communication between the parties can either be formal, through submission of specific deliverables of the programme or informal discussion among the partners. Where necessary, the IDI could undertake onsite visits to respective SAIs.

2. Follow-up after the programme

   What is the meaning of follow-up after the programmes?

   Follow-up after the programme, in other words, is the follow-up of the past programmes or programmes that have been completed. The capacity development programmes are designed with several objectives and outcomes to be achieved at the end of the programme implementation cycle. Different programmes have different life cycles, which affect the achievement of outcomes. It may not be possible to monitor implementation of programme outcomes and follow-up achievement of intended or desired impact created by the programme immediately after the programme has been delivered. It takes time for SAIs to derive the actual benefit of programmes through its involvement in implementing the programmes. Therefore, it is logical and reasonable to follow-up the intended outcome of programmes after a certain time period of programme delivery and completion.

   Why follow-up after the programmes?

   The purpose of including past programmes as one of the objectives of the monitoring and follow-up is to ascertain that the SAIs have benefitted from programme outcomes and the countries as a whole of respective SAIs have benefitted from the audit service provided by the SAIs.

   What should be followed-up after the programmes?

   Not all past programmes will be followed-up. The team will identify the past programmes that have long-term impact to the SAI in improving the audit practices thereby improving the lives of the citizens. The programme outcomes that were supposed to have a significant contribution to SAIs audit practices will be identified for follow-up of results. The follow-up will be done at two levels:

   i) Follow-up outcome at SAI level: The monitoring and follow-up at this level will be confined to SAI level. Based on the programme outcomes, and use of IDI products and auditors that were trained by the IDI, the team will assess whether there has been an improvement, for instance, an improvements in audit practices and organizational systems development. The evidence to indicate improvement in audit practices may be in the form of documents, interview recording, storytelling by SAIs, ISSAI facilitators, ISSAI mentors, etc.

   ii) Monitoring & follow-up of result/outcome at country level: This level is well connected to the first level of follow-up. The follow-up at this level would begin once level one has been completed. These two levels can be followed-up simultaneously, while the results and findings of follow-up exercise can be maintained separately.

   The works carried out by the SAIs, which is auditing and reporting, affects general affairs of the country and the lives of citizens. An audit institution is a strong accountability function in any public operations. The audit reports and recommendations are used by the government as well as the public to make informed decisions. The audit serves as a check and balance system in the government and public operations. Besides statutory requirements, an audit is conducted with an aim to improve systems and procedures in the entities thereby contributing to the better delivery of services to the nation. Through the audit, value-added recommendations are provided, which are expected to be implemented by the entities and subsidiaries of the government. The implementation of the recommendations provided by the SAI and implementation thereof will be followed up in areas where the IDI had provided support to the SAI, and see whether there has been changing in the systems and improvements, for instance in the delivery of service, improvement in financial and treasury management, etc.

   How to follow-up after the programmes?

   The IDI will use the implementing partnership model developed above in order to follow-up the past programmes. The IDI besides having its own CD team and regional managers will engage INTOSAI regional secretariats and the focal persons from the SAIs to follow-up the programme outcomes and results. The information provided by the regional secretariats and the SAIs will be more credible than the ones obtained by the IDI itself, as it involves third party confirmation. The IDI will maintain constant contact with SAIs’ focal persons and the INTOSAI regional secretariats.

   Both formal and informal channels will be established with the SAIs and the regions for conducting monitoring and follow-up. In order to collect and validate the information, it will involve both online and onsite visits to SAIs.

   An appropriate methodology and tools will be developed to conduct the monitoring and follow-up of programme outcome and results. The methodology will include the monitoring and follow-up plan, the timeline for obtaining and reporting the information, the manner in which the information can be collected and archived, etc.

3. Fostering network of IDI resource persons

   What is fostering the network of IDI resource person involve?

   Over last several years, the IDI has worked towards enhancing regional resources by partnering with the INTOSAI regions to create a pool of professional resources in different areas. These Capacity Development resource persons have been used by the SAIs, regions, INTOSAI globally as well as other partners providing support, and which as such have a multiplier effect on SAI capacity development.

   The IDI intends to identify its own certified resource people such as IDI Training Specialists, Needs Assessment and Strategic Planning Champions, IT Facilitators, 3i Mentors, among others, as well as all the experts used in different Capacity Development Programmes. Fostering a network will allow IDI to build strong relationships with the staff within the SAIs who can support IDI to monitor and follow up Programme results. In addition, IDI staff could use these identified resources in future programmes.

   Why fostering a network of IDI resource persons?

   The very purpose of the IDI to create a pool of resource persons is to ensure that there is a greater transfer of knowledge and expertise gained from the IDI capacity building initiative and that there is a multiplying effect of such benefit within the SAI and the regions. By building a network of IDI resource persons from monitoring and follow-up point of view, the IDI will be able to keep constant contact with the resource persons and ascertain their current role, and whether they have been able to engage themselves in capacity building initiative of their respective SAIs and regions. Further by having this network, it will facilitate the IDI to monitor and follow up Capacity Development Programmes.

   How to foster a network of resource persons?

   As part of the Monitoring and Follow up Framework Programme, the IDI plans to create a database of IDI Certified Specialists/resource persons and experts. The database aims to help identify IDI´s own certified professionals from different SAIs as well as the experts in specific auditing fields. Fostering a network and managing knowledge efficiently will help IDI achieve its goals.

   This database will allow IDI staff to register which resource person has been used in different Programmes (and even rate their performance). In addition, IDI staff can identify experts around the world to start mutual cooperation in order to implement a new methodology, good practices, development of guideline, conduct a peer review, coordinated audits, among others.

   IDI plans to use an online platform to connect all these resources. A public and private environment will be created and social media channels will be explored.

   What data needs to be retrieved for this database?

   • Contact Information: Name, Email, Date of birth, SAI, Region, Phone number
   • Photo
   • Education and Professional Experience
   • Number of years working in the SAI
   • Languages
   • Awards and certifications
   • Participation in IDI Capacity Building Programmes
   • Participation in other Capacity Building activities between SAIs
   • Areas of expertise
   • CV (Each resource person should be responsible for updating their CV once a year)

Programme results framework

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Contribute to SAIs in delivering value and benefits to the citizens

Since the programme monitoring and follow-up exercise will extend up till SAI outcomes to see the progress made as a result of implementing the recommendations provided by the SAI, it is directly related to SAI Strategic Management Framework as given below, to the extent where IDI had provided support to enhance the performance of the SAIs. By having this process in the IDI, it also contributes to beneficiary SAIs in delivering its value and benefits to the citizens. While the objective of the IDI is to conduct this exercise as well as to gauge the difference made to the SAIs performance and to what extent the programme results have been utilised, there is a chain effect in the process of SAIs delivering their results and how IDI could contribute to such a process.

Follow up and Monitoring Process

The following process will be adopted for monitoring and follow-up of programme outcomes and reporting of lessons learned and success stories.

Background

An independent SAI is a key pillar of national integrity and governance systems. The independence of an SAI from the executive bodies it audits is fundamental to its role in public accountability and in building trust between the organs of the state and society. Yet evidence shows that levels of financial and operational independence are low, and declining, in many regions of the world. SAI Heads face reduced protection from unjust removal; SAIs face increased interference in their budgets from the executive; and many SAIs face restrictions in deciding the scope and publishing the results of their work. 

The principles of SAI independence are laid down in the INTOSAI Lima and Mexico declarations. This work stream will support INTOSAI’s efforts in “advocating for and supporting the Independence of SAIs” as a cross-cutting priority in its 2017-2022 Strategic Plan. Under its 2014-18 strategic plan, IDI began to pilot support for SAI independence. Under the current strategic plan, support will be scaled-up, to combine both global support and advocacy with enhanced support to more SAIs to strengthen their independence.

SAI Independence Components

Component 1: Global Advocacy And Support For Independent SAIs

Raising awareness of the importance of and challenges to SAI independence are pivotal in creating an environment for change. Adoption of the UN Resolutions A/66/209 and A/66/228 have provided IDI and the INTOSAI Community with a tool to put SAI independence on the global agenda. In addition, shortcomings in the status of independence have been highlighted in the 2014 and 2017 Global SAI Stocktaking Reports. IDI’s advocacy for SAI independence will focus on: 

a. Demonstrating the Value and Benefits of independent SAIs in strengthening accountability, transparency and integrity. 

IDI will work globally with key partners including INTOSAI, the UN, donors, parliamentary bodies, and civil society organisations (CSOs) to raise the topic of SAI independence on the global agenda. IDI will seek to ensure decision makers and influencers at the global, regional and country-levels understand the importance of SAI independence as an enabler of improved public accountability. 

b. Establishing a knowledge function on SAI independence to analyse global and regional trends and learn lessons. 

IDI is in a unique position to systematically collect, analyse and disseminate data on the status of SAI Independence over time. IDI will seek to maintain and strengthen information sharing regarding the development of SAI Independence, to enable a more informed and effective approach to strengthening SAI independence worldwide. 

c. Mobilising rapid advocacy support to SAIs facing threats or challenges to their independence. 

Once secured, SAI independence needs to be sustained. The political and institutional landscapes in all countries are in a constant state of flux, often posing new threats to SAI independence. These threats can manifest quickly through changes to a country’s constitution, budget or audit laws, or through attempts to remove the Head(s) of the SAI or proposals to abolish the SAI itself. IDI will therefore develop its capacity to assist SAIs experiencing threats to their independence. This will include establishing and maintaining information channels to keep alert to threats to SAI independence, and developing a support service able to rapidly mobilise advocacy support to SAIs. Such advocacy support would involve bringing together global, regional and country actors to ensure a coordinated and coherent response to threats to SAI independence.

Component 2: Provide Targeted SAI-Level Support For Independence

Building on the lessons learned from its pilot programme on SAI independence, IDI will support an increased number of SAIs in strengthening their independence through the following efforts:

a. Provide and Coordinate Support

This may include mapping the current state of SAI legal and defacto independence (against ISSAI 1 and 10, or using tools such as SAI PMF), developing a strategy for enhancing SAI independence, supporting the drafting of appropriate legislation, reviewing draft Acts, and helping the SAI respond to emerging threats to independence.

b. Facilitate stakeholder engagement at the country level in support of SAI independence.

IDI will assist SAIs in engaging with key stakeholders to mobilise support for greater independence. This may include parliaments, donors, PFM actors and CSOs, to raise their awareness of the SAI and its benefits, and to garner support for independence. Measures may include SAI engagement in policy dialogue, establishing an accountability working group of key stakeholders, or supporting the development and implementation of a joint strategy for the SAI’s institutional strengthening.

c. Managing expectations related to independence. 

Enhanced SAI independence will also raise the expectations that stakeholders have of the SAI as well as the expectations of SAI staff. IDI will support SAIs to manage expectations and plan for improved organisational and professional staff capacity to ensure that greater independence improves SAI performance.

Component 3: Facilitate Effective Partnerships And Stakeholder Engagement In Support Of SAI Independence

This supports effective delivery of components one and two, by forming partnerships and strengthening partners for SAI independence at the global, regional and country levels, as follows:

a. INTOSAI Regional bodies

This offers a platform to engage with SAIs within each region that often face similar challenges, and to bring in other regional accountability organisations. While the format will vary according to each region, partnerships could include working together on mapping independence status and challenges across SAIs in a region and creating and utilising regional platforms to advocate for SAI independence. IDI will in addition seek to ensure that the regional platforms can be used for SAIs to share experiences and learn from each other in terms of effective measures to strengthen independence.

b. Global and Regional Accountability Organisations

To maximise the impact of IDI’s advocacy initiatives, it will be important to bring in relevant stakeholder groups capable of enhancing IDI’s messaging and reaching wider stakeholder groups. This may include global and regional organisations of Legislative Committees (e.g. Public Accounts Committees), and relevant international CSOs focused on accountability and transparency.

c. The Development Community

At the global level, IDI will engage with the development community to advocate for SAI independence, better understand the institutional challenges involved in strengthening SAI independence and how to overcome these, develop joint global strategies to strengthen SAI independence, and promote greater use of SAIs’ audit reports. At the country-level, SAI independence is often part of wider policy dialogue covering governance and PFM reforms, in which the development community may play a key role. IDI will therefore seek to partner with donors to develop a common, coordinated position and message on SAI independence, and put their combined weight behind efforts to strengthen SAI independence.

SAI Independence Resource Centre

The SAI Independence Resource Centre (SIRC) is an online knowledge hub which provides guidance and materials for SAI staff, development partners, and civil society organizations to advocate for SAI independence in the country where they operate. The SIRC will launch in October 2020.

Supreme audit institutions, or SAIs, play an important role in establishing transparency and accountability in public financial management. In order to fulfil this role, however, SAIs must be independent institutions. This means that SAIs are able to allocate their own resources, determine their own auditing agenda, and publish and share their findings freely.

The unfortunate reality is that many SAIs around the world struggle to gain and maintain this independence. From excessive executive interference to funding limitations and publishing restrictions, there remain a myriad of challenges to SAI independence. If SAIs are to effectively carry out their duty to the government and citizens, then these challenges must be addressed and SAI independence must become a global norm.

The benefits of SAIs extend far beyond the local government. Citizens, civil society activities, foreign investors, and international donors can all use the work of audit institutions to improve transparency, identify cases of waste or fraud, and increase government accountability. It is therefore in everyone's interest to promote and protect the independence of SAIs.

The SIRC serves as an information portal on this important topic, providing all interested parties with the resources you need to advocate for SAI independence. Here you can find information, publications, supporting documents, and talking points that can help you engage with relevant stakeholders to ensure that SAI independence.

The SIRC is part of the Independent SAIs work stream at the INTOSAI Development Initiative, which seeks to advocate for SAI independence and to support SAIs currently facing challenges to their independence.

Cooperating Partners

Strategic Partners

Funding Sources

Funding for SAI Independence also comes from IDI core funding. Full information about financial contibutors to IDI core funding can be found here.

Report a threat to SAI independence

SAI Independence Rapid Advocacy Mechanism

Independence is a critical prerequisite for any SAI to carry out its mandate. The independence of a SAI from the executive bodies it audits is fundamental to its role in public accountability and in building trust between the state and society. The essential role of SAI independence has been clearly established by INTOSAI in the Lima and Mexico Declarations, and confirmed in United Nations resolutions 66/209 and 69/228. These resolutions call on member states to promote the efficiency, accountability, effectiveness and transparency of public administration by strengthening SAIs, and specifically SAI independence.

Unfortunately, evidence shows that levels of financial and operational independence are low and declining in many parts of the world. SAI Heads face reduced protection from unjust removal; SAIs face increased executive interference in their budgets;SAI audit reports are not followed up;and SAIs face restrictions in publishing the results of their audits.

Given these realities, SAI independence has been made a priority in both the INTOSAI and IDI Strategic Plans and is high on the agenda of Development Partners. IDI has dedicated a work stream to support Independent SAIs andis working to scale-up its support for SAI independence globally. This includes stepping up IDI’s advocacy, raising awareness of threats toand breaches of SAI independence and brokering support for SAIs facing challenges to their independence. IDI plans to receive, review, and respond to these threats/breaches through the SAI Independence Rapid Advocacy Mechanism (SIRAM).

SIRAM will help the INTOSAI and donor communities deliver timely and effective responses to political developments or legal reforms which may negatively affect the independence of a SAI. Such threats may manifest themselves through amendmentsto a country’s constitution, changes to the budget or audit law, attempts to remove the Head(s) of the SAI,delays or interference in theappointment of the Head of SAIor even proposed abolitionor downgradingof the SAI itself. Through SIRAM, IDI, INTOSAI, Development Partners and other stakeholders can work together to organise advocacy and response solutions that will help support SAIs in maintaining and securing their independence. Elements of SIRAM have been piloted in 2019 in North Macedonia and Somalia with success, and will now be standardised.

SIRAM is divided into four stages: 1) Information gathering, 2) Assess, 3) Respond, and 4) Follow-up. The first stageis the initialinformation-gathering where IDI will do a preliminary review of the reported or identified threat/breach of one of the eight pillars of SAI independence as outlined in the Mexico Declaration (ISSAI-P 10) to establish whether it is a genuine and real, and deliver an preliminary conclusion within 15 days. If the preliminary review concludes that the threat/breach is genuine and real, IDI will reach out to the SAI in question (if not already done). Advocacy support under the SIRAM can be provided only if the SAI facing the breach/threat requests or agrees to the support.

Once approval comes from the SAI, the information gatheringstage is complete, andthe process continues to the assessment phase (stage 2).In this stage, IDI will work with the SAI and external stakeholders, where appropriate, to further review the breach/threat, understand its specific nature and context, and develop a response strategy.The IDI aspires to complete this within 30 days of receiving the initial report. In the response stage (stage 3), IDI and stakeholders will work with the SAI to take concrete action against the breach/threat, based on the results from the assessment. Potential responses can include, but are not limited to:issuance of statements to relevant authorities, provision of targeted advocacy supportat the country, global or regional levels, in-country missionstoengage with stakeholders, and support in drafting legal provisions for relevant acts and regulations. These responses may come from IDI, or from stakeholders, depending on the situation, and will be issued in agreement with the threatened SAI.If a SAIIndependence Ambassador (being discussed in the INTOSAI-Donor Cooperation) is appointed, he/she could be a valuable partner in the various responses.

After the initial response(s), the follow-up stage (stage 4) will ensure that IDI and other relevant stakeholders remain involved in the quest of or long-term maintenance of the SAI’s independence. In some cases, follow-up may entail long-term engagement between IDI, Development Partners,the SAIand potential other stakeholders.

pdf Download the SAI Independence Rapid Advocacy Mechanism ToRs (231 KB)

If you are aware of a threat to a SAI's independence, please contact our team.

Statements on SAI independence

In situations where the independence of a SAI is under serious threat, IDI may issues a statement on the matter, either alone or jointly with partner organizations. Here is a list of recent statements on SAI independence:

• IDI issues statement on current situation at Ghana Audit Service (30 July 2020)

• IDI issues statement on proposed audit legislation in Somalia (29 November 2019)

• INTOSAI and IDI issue joint statement expressing concern over the situation at SAI North Macedonia (28 November 2019)

• IDI advocates for SAI independence in Chad (16 October 2018)

SAI Independence team

Ola Hoem

Deputy Director General, SAI Governance Department 

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Freddy Njemba

Senior Manager, SAI Governance Department

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Matthew Price

Manager, SAI Governance Department

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Laurent Soublin

Coordinator, SAI Governance Department

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About SAI Fighting Corruption

SAIs are key players in the fight against corruption in the public sector. By their oversight function, they can help in creating an enabling environment for good governance. Audits make risks visible and help build robust and effective internal controls that contribute to the prevention of corruption. IDI is supporting SAIs across the world in enhancing their effectiveness and their contribution to the fight against corruption. IDI's SAI Fighting Corruption programme, implemented by IDI since 2016 in Africa, Latin America, Europe, Asia, Arabic world and the Pacific, serves this purpose with the following components:

1. Auditing national institutionnal frameworks in place for fighting corruption
2. Establishing/strengthening cooperation between SAIs and their stakeholders in fighting corruption
3. Strengthening SAIs own ethical behaviour and practice through sound integrity control systems

 Click here to watch SFC team member Alain Memvuh explain IDI's contribution to increasing the role of SAIs in fighting corruption.

Background

Corruption is commonly defined as the misuse or the abuse of public office for private gain. It comes in various forms and a wide array of illicit behaviours, such as bribery, extortion, fraud, nepotism, graft, speed money, pilferage, theft, embezzlement, falsification of records, kickbacks, influence peddling, and campaign contributions. Corruption causes damage to public institutions ranging from financial loss to loss of performance, reputation and credibility. Corruption also results in hardship to citizens and compromises service delivered. SAIs can be key players in the fight against corruption. By virtue of their oversight function, they can help in creating an enabling environment for good governance. Audits, make risks visible, building robust and effective internal controls that contribute to the prevention of corruption. By reporting their audit findings to Parliament and publicizing them, SAIs contribute to a climate of transparency that assist in the detection and prevention of corruption. SAIs have different mandates for fighting corruption. Many SAIs come across corruption in course of their audits and have a role in reporting and following up on such issues. As a public institution, it is also important that SAIs lead by example in the fight against corruption. ISSAI 30 requires SAIs to have and implement a code of ethics to ensure ethical behaviour.

The 2014 Global Survey indicates that many SAIs face considerable challenges in fulfilling their mandates of preventing, detecting and reporting on corruption. 98 SAIs and seven INTOSAI regions have prioritized this area for support. IDI’s prioritization matrix also indicates this initiative as a high priority initiative addressing the needs of SAIs in developing countries. The initiative design has been developed and agreed upon with a wide variety of stakeholders at the planning meeting of stakeholders in 2015. In 2015, 21 SAIs in CREFIAF signed a statement of commitments covering all elements of the initiative design. In the SAI management meetings conducted in ASOSAI, ARABOSAI, and PASAI, and based on the prioritization done by CAROSAI, 40 SAIs indicated this initiative as one of the top three priorities.

In 2016 there have been three important developments that affect this initiative – The IDI has a revised cooperative audit model that will look at not only SAI commitment but also to the SAIs readiness to conduct the audit. Secondly, under the Auditing SDGs initiative a decision has been taken to focus on Goal 16 (especially 16.5 related to fighting against corruption) besides looking at the preparedness of overall governance framework for implementation of SDGs. As such, the audit component in this initiative will be linked to the initiative on ‘Auditing SDGs’. To maintain the quality of support provided, the IDI has decided to limit the number of SAIs included in each round of cooperative audit to keep this manageable in terms of the resources provided. Consequently, some of the targets and the projects have been revised in this version of the initiative plan.

Programme Objective

Greater effectiveness of SAIs in fighting corruption.

Participating SAIs

Target SAIs: This programme will be offered across the INTOSAI regions.

Level of Participants: Head of SAI, top management (for management meeting), Middle management (functional heads), SAI Leading by example in implementing ISSAI 30 Audit of institutional frameworks for fighting corruption Audit teams, SAI staff (audit and non-audit), Staff from agencies involved in anti-corruption.

Cooperating Partners

• Fight Against Corruption and Money Laundering (WGFAML)
• EUROSAI Task Force on Audit and Ethics (TFA&E)
• INTOSAI CBC
• GAO USA

Programme results framework

Click on image to enlarge

Programme Implementation Strategy

The programme envisages achieving this objective by supporting participating SAIs in enhancing results in the following three areas:

SAI Leading by example in implementing ISSAI 30- Code of Ethics. Even as SAIs contribute to the fight against corruption in the country, they need to ensure that their own ethical practices are robust. SAIs are expected to undertake a review of their ethical practices based on ISSAI 30. Available tools in the SAI community will be explored to provide guidance in this regard. SAI teams will be trained to conduct such assessments. Participating SAIs are expected to conduct the assessments as a part of the programme.

Audit of Institutional Frameworks for fighting corruption. SAIs will be supported in conducting ISSAI based performance audits of the institutional framework for fighting corruption. The tools and guidance developed for providing this support are expected to be based on assessment methodologies development by UNDP’s GAIN programme.

SAI-Stakeholder Platform for fighting corruption. This aspect will be an engagement at the SAI level. Depending on the need and commitment of the SAIs, the IDI will support selected SAIs in setting up or enhancing SAI-stakeholder platform for fighting corruption in the respective countries. This aspect would involve advocacy, dialogue with SAI’s partners in fighting corruption and bringing together different stakeholders at the country level for the common cause of fighting corruption.

Programme team

Alain Roger Memvuh Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Laurent Soublin Coordinator SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Sebastian Gil Manager Professional and Relevant SAIs Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Abdelhakim Ben Lazreg Senior Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Jianhua Qian Coordinator SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Languages: EN FR AR SP

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Send your question

Background

The Sustainable Development Goals (SDGs), which the United Nations Members States jointly committed to in September 2015, provides an ambitious and long-term agenda on a broad range of vital issues.

The UN Members State declaration on the SDGs,

“Transforming Our World: The 2030 Agenda For Sustainable Development,” noted that “Our Governments have the primary responsibility for follow-up and review, at the national, regional and global levels, in relation to the progress made in implementing the goals and targets over the coming fifteen years.”

SAIs can, through their audits and consistent with their mandates and priorities, make valuable contributions to national efforts to track progress, monitor implementation and identify improvement opportunities across the full set of the SDGs.

INTOSAI has decided to include SDGs quite centrally in its strategic plan 2017-2022 as a cross-cutting theme. In its current discussions building up to the INCOSAI in December 2016, INTOSAI also identified four approaches through which INTOSAI and SAIs can contribute to the implementation of SDGs.

As a contribution to the INTOSAI and SAI efforts in supporting the implementation of SDGs, the IDI, in cooperation with INTOSAI Knowledge Sharing Committee (KSC), launched a capacity development programme on ‘Auditing Sustainable Development Goals’. Following discussions with stakeholders during 2016, the IDI sees SDGs as a possible ‘contents’ umbrella for audit work done by the SAIs. Consequently, this programme is also linked to other IDI programmes e.g. 3i Programme, SAI fighting corruption programme and the IDI’s value of gender balance.

Programme Objective

High-quality audits of sustainable development goals by SAIs.

Participating SAIs

The programme will be offered to 40 SAIs from different INTOSAI regions. The participant SAIs will be selected in 2017.

Press Release

The General Auditing Bureau (GAB) of Saudi Arabia signed a grant agreement to support the INTOSAI Development Initiative (IDI) in its efforts in supporting the audit of the Sustainable Development Goals (SDGs). The translation of the release in Arabic is document here (19 KB) .

The purpose of the programme is high-quality audits of the sustainable development goals by SAIs such that the audits examine preparedness for implementation of key principles of Agenda 2030 i.e. integrated the whole of government approach and leaving no one behind. In its current phase, the programme has four key result areas – advocacy and awareness raising, development of guidance for auditing preparedness, a community portal on auditing SDGs, and supporting a global cooperative performance audit programme on auditing preparedness and developing a compendium of audit findings on the audits conducted.

The programme was initiated in around 40 SAIs in developing countries but has attracted significant international interest, it is being scaled up to respond to demand from over 100 SAIs in all regions of the world. It will be delivered in English, Spanish, Arabic, and French

GAB, on behalf of the Kingdom of Saudi Arabia, is committed to supporting the implementation of the SDGs both within Saudi Arabia, and worldwide, to eradicate global poverty and ensure sustainable development. It is leading by example to encourage INTOSAI and SAIs to take a prominent role in this noble cause.

This programme is a partnership between IDI and INTOSAI KSC, which aims to contribute to the implementation of Crosscutting Priority 2 of the INTOSAI Strategic Plan. The IDI has also established a broad partnership, to advocate for and strengthen the role of SAIs in Auditing the SDGs, with SAIs, the United Nations Department of Economic and Social Affairs, INTOSAI Regions, and global initiatives including the International Budget Partnership.

Background

The Sustainable Development Goals (SDGs), officially known as “Transforming our world: the 2030 Agenda for Sustainable Development” is the successor to the Millennium Development Goals. They provide an ambitious and long-term agenda on a comprehensive range of vital issues, encapsulated in 17 broad goals including ending poverty and hunger, improving health and education, making cities more sustainable, combating climate change, and protecting oceans and forests. The SDGs were developed by the UN, in partnership with 193 member countries and many global civil society groups.

The General Auditing Bureau of the Kingdom of Saudi Arabia is its Supreme Audit Institution, mandated to review and report on Government finances, and audit the efficiency and effectiveness of Government programmes. It plays a crucial role in supporting and monitoring the implementation of the Sustainable Development Goals (SDGs) within the Kingdom of Saudi Arabia.

The INTOSAI Development Initiative (IDI) seeks to support Supreme Audit Institutions (SAIs) in developing countries to strengthen their capacities and performance. It is established in Oslo under Norwegian Foundation Law.
It derives its mandate from the International Organisational of Supreme Audit Institutions (INTOSAI). It provides support through global, regional and country level initiatives based on the needs expressed by each SAI. IDI began supporting SAIs in their role to audit the SDGs in 2016. For further information, please the following links:

• SDGs https://sustainabledevelopment.un.org/
• General Audit Bureau, Kingdom of Saudi Arabia http://www.gab.gov.sa/en/Pages/default.aspx
• Auditing the Sustainable Development Goals programme http://www.idi.no/en/idi-cpd/auditing-sustainable-development-goals-programme

Cooperating Partners

Programme results framework

Programme Implementation Strategy

Programme team

Archana Shirsat Deputy Director General SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Yudi Budiman  Manager SAI Governance Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Chithra Ramasubramanian Programme Coordinator

Background

The IDI launched 3i Programme Phase-I in 2012 to support SAIs in developing countries in implementing ISSAIs. The results framework of phase-I included, development and dissemination of global public goods i.e. iCATs and ISSAI Implementation Handbooks, ISSAI certification programmes for financial, performance and compliance audit that have led to certified pool of about 250 ISSAI facilitators in English speaking regions and OLACEFS so far, 3i cooperative audits, 3i community portal for sharing information and experiences and startup support at SAI level.

The delivery of the first phase has been completed in the English speaking regions and will continue in OLACEFS, ARABOSAI and CREFIAF during this operational planning period. The IDI has learned many valuable lessons during the delivery of phase I in English, through an external evaluation of the programme and after consultations with key stakeholders.

In the meanwhile, the 2014 global survey showed an overwhelming need for continuation of support for ISSAI implementation. In view of the above, support for ISSAI implementation will be a continuous work stream in the IDI. This workstream will be divided into different phases of 3i programme for helping the IDI focus its support on certain elements during any given period.

Lessons learned from Phase I

We have learned that there is a need to step back and provide support to SAIs in understanding their current practices, stakeholder expectations and national context even before they start mapping their current practices to ISSAI requirements by using the iCATs.

There is a need to relook the iCATS in light of the new level 4 standards and to explore the possibility of providing a phased approach to meeting requirements.

The iCATs would add more value if they are used to review methodology instead of strategy. They could also be positioned as QA tools.

There is a need to create a critical mass of SAI staff that has the ability to implement ISSAIs in the audit practice. This would possibly involve certification and training programmes delivered on a regular basis. In case of certification programmes, we need to move from participation based certification to competency-based certification. However, certification is an excluding process. There is a need to supplement certification with blended learning programmes (on the job, in the SAI, pilot audits) to create critical mass for ISSAI implementation.

SAIs need holistic support in implementing ISSAIs. This entails more support provided at SAI level. Focusing on technical support alone will not be sufficient. SAIs will need to consider change management strategies that impact both the people and the organisation.

A robust quality assurance mechanism at the SAI level is necessary for getting any assurance on the status of ISSAI implementation. SAIs have expressed a need for support in establishing such QA functions.

We have also experienced the need to link the 3i communities of practice with the communities operated for blended learning support as a part of the cooperative audits.

Programme Objective

SAIs move towards ISSAI compliant audit practices.

Participating SAIs

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Cooperating Partners

The ISSAI Implementation Programme is as a partnership programme between the INTOSAI Professional Standards Committee, its sub committees on Financial, Performance and Compliance Audit, INTOSAI Capacity Building Committee and relevant English speaking INTOSAI regions. The programme aimed at creating capacity for implementation of level 4 ISSAIs in financial audit (including compliance audit) and performance audit in the five English speaking regions of AFROSAI-E, ASOSAI, CAROSAI, EUROSAI and PASAI and in ARABOSAI and OLACEFS region.

Programme activities in the five English speaking INTOSAI regions has started in 2012, and in Arabic and Spanish speaking regions has started in 2014.

The IDI is partnering with following partners for implementation the 3i programme:

Intosai Professional Standards Committee

Intosai Capacity Building Committee

Intosai Regions

Financing Partner - 3i Arabosai

eLearning Partner

Programme results framework

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Programme Implementation Strategy

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The objective of the 3i Programme Phase II is – supporting SAIs in implementing ISSAIs. The programme envisages achieving this objective by implementing the following results framework:

• Development, revision and maintenance of 3i Products
  IDI has developed iCATs, ISSAI Implementation handbooks, courseware for 3i Phase I. In line with the changes to the ISSAIs and the lessons learned from Phase I implementation, IDI will update the products. Material developed under the three audit streams will place an emphasis on audit methodology. IDI will also develop products necessary for implementation guidance for the SAIs e.g. Moving towards ISSAI compliance.
• Strengthening ISSAI certification programmes
  The certification programmes will be rolled out for all three audit streams. To enhance the credibility of the ISSAI Facilitators, IDI will move from certification of participation to a certification based on competency. Such certification will have a link to the cooperative pilot audits and the QA activity. It will ensure acquiring the audit knowledge and skills for application in the field. After the facilitators are certified, they will update their knowledge of the ISSAIs and current practices annually through a continuous professional education system. Along with this, IDI will also be a part of the INTOSAI Certification for Auditors which is based on the competency framework.
• ISSAI based cooperative audits
  IDI will support the SAIs in conducting ISSAI based audit with its cooperative audit model. Other IDI programmes e.g. SDGs, SAI fighting corruption have cooperative audit elements which will be done following the same model. IDI will explore the possibility to link the “3i programme phase II” cooperative audit and other programmes which have cooperative audit elements. This will reduce the overlapping of audit and help the SAIs to focus on their respective audits.
• 3i community portal
  The existing 3i portal will be integrated with the IDI community portal, with a 3i Community of practice on the IDI community portal. It will build on the network of ISSAI experts, mentors and the pool of ISSAI facilitators created through Phase I. The portal will provide easy access to 3i related information, 3i products and other products developed. The competency-based certification programme, cooperative audits of other programmes will create a larger community. It will also widen the network to include other SAI professionals, experts and stakeholders.
• Quality assurance programme:
  Quality Assurance will be considered both at the SAI level and at audit level. It will focus on implementing quality as a focal point of SAI work and its business processes. After the SAI completes a pilot audit, there will be a quality assurance review of the audit. QA at the SAI level will require interventions at different stages. There will be an assessment of QA status in the SAIs along with the mapping exercise of SAI audit practices. The IDI will cooperate with the regions to identify the need and feasibility for a quality assurance programme at SAI or regional level. The iCAT will be positioned as a QA tool. This will confirm following the ISSAI compliant audit methodology as well as the use of iCAT as a QA tool.
• SAI level ISSAI implementation support
  Phase II will start with the SAI level pilot. This includes support in training of SAI staff, conducting iCATs, developing ISSAI implementation strategies, setting up QA mechanism, conducting pilot audits, etc. An SAI level support model will be used which is described below. A pool of trained ‘ISSAI Implementers’ will support the SAI level support process in the pilot SAIs as well as other participating SAIs and regions.

SAI level support Model

SAI level support focuses the technical elements of conducting ISSAI compliant audit which is based on ISSAI compliant audit methodology. For successful implementation, the technical process of ISSAI implementation needs to have a parallel process of awareness raising, advocacy, leadership and change management and organisational and institutional change in the SAI. The IDI will assist the SAIs in integrating all these processes in their implementation strategy.

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Before starting an SAI level pilot, the SAI will identify the following teams:

1. SAI Project Management Team –This team will coordinate the SAI level pilot with the IDI team. The team will consist of five members – project leader from SAI management, one member each from financial audit, performance audit and compliance audit, and one QA member. The project management team will facilitate the smooth implementation of SAI level pilot project.
2. SAI Mentor team – The SAI, in consultation with the IDI, will identify a mentor team of five (or as appropriate) members from SAI who will work together with the IDI team in facilitating all interventions during the SAI level support. The mentor team will be selected based on agreed criteria between the SAI and the IDI. The mentor team will assist the SAI to deal with the technical aspect of the ISSAI implementation, and facilitate sustainable implementation of ISSAIs in the SAIs audit practices.
3. Financial audit team and QA team/ Performance Audit team and QA team/ Compliance Audit Team and QA Team – Team to be trained in all stages of implementing financial/ performance/compliance audit ISSAIs. Each team will comprise of 10-15 auditors depending on the size of audit staff in the SAI, and will include staff at different levels, viz; auditors, team leader, and reviewer/supervisor. The teams selected should be those that will be carrying out the pilots and QA review. The teams shall be selected based on the agreed criteria set by SAI and the IDI.

The stages of the SAI level support are as follows:

1. Initial mapping & risk assessment: As a first step in implementing ISSAIs, the SAI will map its current audit practices to ascertain the nature of audit output and engagement, stakeholder expectations and the types of audit actually being carried out in the SAI. A guidance on moving towards ISSAI compliance and iCATs can be used to conduct initial mapping to ascertain the current situation in the SAI and to see what is required for the SAI to become ISSAI compliant in its audit practices. In conducting the initial mapping exercise, the SAI will identify the risks and propose measures to mitigate those risks, taking into account the factors related to both internal and external environment of the SAI.
2. ISSAI implementation strategy: The results of the initial mapping exercise and iCATs will be used to develop a detailed ISSAI implementation strategy that is aligned with the SAI’s overall strategic plan. At this stage, the SAI will determine baselines and targets for the pilot audits as well as for its overall strategy. SAI will also consider the organizational changes necessary, if any, to implement ISSAIs in the long term.
3. Define audit methodology: SAI will use the results of the iCATs, review current audit methodology and adapt IDI’s ISSAI Implementation Handbooks to redefine audit methodology so that it is ISSAI compliant. SAI will redefine methodology for financial audit, performance audit and compliance audit.
4. Implement ISSAIs in audit practice: The IDI will support SAI in testing and piloting its new audit methodology by conducting pilot audit(s). The number of pilot audits in all three streams of audit; financial, performance and compliance audit will be determined considering the SAIs situation. Audit methodology will be later adjusted based on the pilot audit experience. The IDI expects the SAI to take up further training of SAI teams and carry out further ISSAI based audits. Over a period of time, all SAI teams working in the respective audit streams will be trained in the new audit methodology by the teams trained by the IDI.
5. Quality assurance: To ascertain compliance with ISSAI based audit methodologies in audit practice, an independent Quality Assurance Review will be conducted for pilot audits. The QA will be conducted by a team independent of audit team engaged in pilot audits. The IDI will reorient the iCATs for use as QA tools and provide guidance on using these tools in setting up a QA mechanism.

Leadership, Advocacy & Change Management

The SAI leadership is a critical element of implementation of 3i Phase II SAI level support. The IDI will engage in dialogue with the Head of the SAI before signing the statement of commitment to ensure that the benefits of ISSAI implementation and ISSAI compliant audits are well understood. The IDI will also ensure that the SAI leadership is taken on board during the implementation of the project. The middle management at the audit supervisory role in the SAI influences the audit practices and outputs. Therefore, the IDI will embark on the greater engagement of the middle management right from training to conducting the audit and QA review process. This will ensure that there is a buy-in and ownership of moving towards ISSAI compliance.

The SAI level support will include advocacy programmes to ensure that ISSAI implementation initiative and processes are well disseminated to both internal and external stakeholders of the SAI. The IDI in collaboration with the SAI team will advocate the adoption and implementation of ISSAIs in the SAI.

The initial assessment exercise of ISSAI implementation may indicate changes required at both institutional and audit levels. In this model, the team conducting the initial mapping exercise will be asked to identify the enablers and barriers to change, and prepare a change management strategy. The IDI and assessment team from the SAI will involve SAI top management, and middle management throughout this process to set the right tone at the top for change to take place in the SAI if required.

About the Programmes

The ISSAI Certification Programmes are a component of the ISSAI Implementation Initiative (3i programme) Phase-I. Following three certification programmes are offered in a blended manner.

• ISSAI Certification Programme (Financial Audit)
• ISSAI Certification Programme (Performance Audit)
• ISSAI Certification Programme (Compliance Audit)

Each certification programme includes:

Level 2 ISSAIs covering independence, accountability and transparency, code of ethics and quality control mechanism in the SAI, and Level 4 ISSAIs pertaining to financial or performance or compliance audit guidelines.

Objectives

The objective of the ISSAI Certification Programmes is to create capacity for implementation of ISSAIs by developing a pool of at least 180 ISSAI facilitators for all three audit streams put together (financial, performance and compliance audit) in the five English speaking regions of INTOSAI. For OLACEFS region at least 48 ISSAI facilitators, for ARABOSAI at least 30 and for CREFIAF at least 40 ISSAI Facilitators.

Outputs

261 participants from 67 SAIs were selected to participate in the three ISSAI certification programmes. 96 for Financial audit, 81 for Performance Audit and 84 for Compliance audit. Region wise 80 participants from AFROSAI-E, 80 from ASOSAI, 43 from CAROSAI, 32 from EUROSAI and 26 from PASAI participated in the programme.While 261 participants attended the first e-course on iCATs, 232 participants completed all modules successfully (83 for financial audit, 77 for Performance Audit and 72 for Compliance Audit) participated in the 2nd eLearning course on Implementing financial/performance/compliance audit ISSAIs. After completing the Facilitating ISSAI Implementation workshop and submitting the individual Action Plan 201 participants have been certified as ISSAI Facilitators. Three iCATs, ISSAI implementation guidance materials and e-course material are developed.

In ARABOSAI 82 participants have completed all stages of the certification programme and awaiting certification upon submission of the final iCATs. In OLACEFS 56 participants have been certified as ISSAI Facilitators and 6 as ISSAI mentors. In CREFIAF 96 participants are now undergoing the certification programme.

Outcomes

The pool of IDI-PSC certified ISSAI Facilitators will assist their SAIs and SAIs in the regions in implementing ISSAIs, will help in conducting iCATs, development of manuals, conducting training and will be involved in the capacity development regarding ISSAIs.

Projects

1. Design meeting for E-courses on iCATs, 16 July to 3 August 2012

2. Nomination and Selection of Participants for ISSAI Certification Programmes – August – September 2012

3. E-course on iCATs22 October - 7 December 2012

4. Design meeting for E-courses on Implementing ISSAIs (Financial, Performance, Compliance), 2013

5. Design meeting for Workshop on Facilitating ISSAI Implementation, April 2013

6. E-courses on Implementing ISSAIs (Financial, Performance, Compliance), 2013/2014

7. Workshops on Facilitating ISSAI Implementation – 2013/2014

ISSAI Experts

The ISSAI Experts are nominated by the three sub-committees of the INTOSAI Professional Standards Committee. The list of ISSAI Experts is mentioned in the 3i Directory section. 

Roles of Expert:

• Represent the respective subcommittees of the PSC
• Provide contents for product development
• Ensure alignment with subcommittee views
• Quality assure contents
• Mentor resource team and participants
• Participate actively on the 3i community portal and be a driver for sustaining the ISSAI knowledge network and community of practice
• Provide expert advice and support to participants and SAIs

ISSAI Mentors

ISSAI Mentors are expert audit practitioners from the 5 INTOSAI regions who are involved in the development of the products and act as online mentors of the E-courses. The list of ISSAI Mentors are mentioned in the 3i Directory.

Roles of Mentors:

• Work with ISSAI experts in designing, developing and delivering products for the 3i programme.
• Share information and experiences related to ISSAI implementation in the SAI/region
• Be e-mentors for the participants of the ISSAI Certification Programme
• Participate actively on the 3i community portal and be a driver for sustaining the ISSAI knowledge network and community of practice
• Provide advise and support to participants and SAIs

ISSAI Facilitators

The participants of the ISSAI Certification Programme who will successfully complete all three stages of the programme will be certified as the IDI-PSC ISSAI Facilitators. The roles and responsibilities of the ISSAI Facilitators as suggested by IDI are:

1. Facilitating implementation of iCATs in the SAI – The ISSAI facilitators have been trained in planning, conducting and reporting on ISSAI Compliance Assessments Financial, Performance and Compliance Audit. It is recommended that trained ISSAI facilitators be a part of the SAI team that conducts iCATs in the SAI.
2. Developing ISSAI Implementation strategy for the SAI – In 2013 the ISSAI facilitators will be trained in the development of ISSAI Implementation strategy based on the iCATs. It is recommended that they assist or be included in the management team that will draft the ISSAI implementation strategy based on the iCATs.
3. Engagement with institutional level work in the SAI – The ISSAI facilitators are being trained not only in technical issues related to the implementation of ISSAI at level 4 but they have also been exposed to SAI level issues at level 2. It is our recommendation that ISSAI facilitators be involved in SAI projects related to SAI independence, transparency, accountability, ethics and quality.
4. Facilitating projects and programmes related to ISSAI Implementation in the SAI - The ISSAI facilitators can be used for facilitating a wide range of projects related to ISSAI Implementation. These projects could range from participating in the SAI’s drive to create awareness and buy in for ISSAI implementation, developing a SAI pool of ISSAI facilitators, developing ISSAI based manuals, conducting pilot audits, managing projects for ISSAI implementation, providing advice and support to colleagues in the SAI with regard to ISSAI implementation, engagement in knowledge sharing activities related to ISSAI implementation e.g. website, articles, seminars etc.
5. Participation at regional and global level – As mentioned in the programme announcement, we hope that the ISSAI facilitators will not only facilitate ISSAI implementation at the SAI level, but also participate in ISSAI implementation activities at regional and global level.
6. Participation in the 3i Community Portal – The ISSAI facilitators will also be expected to participate actively on the IDI’s 3i Community Portal, share knowledge and experiences related to ISSAI implementation and be an integral part of the ISSAI knowledge network and the community of practice.

About the Programmes

The ISSAI Certification Programmes are a component of the ISSAI Implementation Initiative (3i programme) Phase-I. Following three certification programmes are offered in a blended manner.

• ISSAI Certification Programme (Financial Audit)
• ISSAI Certification Programme (Performance Audit)
• ISSAI Certification Programme (Compliance Audit)

Each certification programme includes:

Level 2 ISSAIs covering independence, accountability and transparency, code of ethics and quality control mechanism in the SAI, and Level 4 ISSAIs pertaining to financial or performance or compliance audit guidelines.

Objectives

The objective of the ISSAI Certification Programmes is to create capacity for implementation of ISSAIs by developing a pool of at least 180 ISSAI facilitators for all three audit streams put together (financial, performance and compliance audit) in the five English speaking regions of INTOSAI. For OLACEFS region at least 48 ISSAI facilitators, for ARABOSAI at least 30 and for CREFIAF at least 40 ISSAI Facilitators.

Outputs

261 participants from 67 SAIs were selected to participate in the three ISSAI certification programmes. 96 for Financial audit, 81 for Performance Audit and 84 for Compliance audit. Region wise 80 participants from AFROSAI-E, 80 from ASOSAI, 43 from CAROSAI, 32 from EUROSAI and 26 from PASAI participated in the programme.While 261 participants attended the first e-course on iCATs, 232 participants completed all modules successfully (83 for financial audit, 77 for Performance Audit and 72 for Compliance Audit) participated in the 2nd eLearning course on Implementing financial/performance/compliance audit ISSAIs. After completing the Facilitating ISSAI Implementation workshop and submitting the individual Action Plan 201 participants have been certified as ISSAI Facilitators. Three iCATs, ISSAI implementation guidance materials and e-course material are developed.

In ARABOSAI 82 participants have completed all stages of the certification programme and awaiting certification upon submission of the final iCATs. In OLACEFS 56 participants have been certified as ISSAI Facilitators and 6 as ISSAI mentors. In CREFIAF 96 participants are now undergoing the certification programme.

Outcomes

The pool of IDI-PSC certified ISSAI Facilitators will assist their SAIs and SAIs in the regions in implementing ISSAIs, will help in conducting iCATs, development of manuals, conducting training and will be involved in the capacity development regarding ISSAIs.

Projects

1. Design meeting for E-courses on iCATs, 16 July to 3 August 2012

2. Nomination and Selection of Participants for ISSAI Certification Programmes – August – September 2012

3. E-course on iCATs22 October - 7 December 2012

4. Design meeting for E-courses on Implementing ISSAIs (Financial, Performance, Compliance), 2013

5. Design meeting for Workshop on Facilitating ISSAI Implementation, April 2013

6. E-courses on Implementing ISSAIs (Financial, Performance, Compliance), 2013/2014

7. Workshops on Facilitating ISSAI Implementation – 2013/2014

ISSAI Experts

The ISSAI Experts are nominated by the three sub-committees of the INTOSAI Professional Standards Committee. The list of ISSAI Experts is mentioned in the 3i Directory section. 

Roles of Expert:

• Represent the respective subcommittees of the PSC
• Provide contents for product development
• Ensure alignment with subcommittee views
• Quality assure contents
• Mentor resource team and participants
• Participate actively on the 3i community portal and be a driver for sustaining the ISSAI knowledge network and community of practice
• Provide expert advice and support to participants and SAIs

ISSAI Mentors

ISSAI Mentors are expert audit practitioners from the 5 INTOSAI regions who are involved in the development of the products and act as online mentors of the E-courses. The list of ISSAI Mentors are mentioned in the 3i Directory.

Roles of Mentors:

• Work with ISSAI experts in designing, developing and delivering products for the 3i programme.
• Share information and experiences related to ISSAI implementation in the SAI/region
• Be e-mentors for the participants of the ISSAI Certification Programme
• Participate actively on the 3i community portal and be a driver for sustaining the ISSAI knowledge network and community of practice
• Provide advise and support to participants and SAIs

ISSAI Facilitators

The participants of the ISSAI Certification Programme who will successfully complete all three stages of the programme will be certified as the IDI-PSC ISSAI Facilitators. The roles and responsibilities of the ISSAI Facilitators as suggested by IDI are:

1. Facilitating implementation of iCATs in the SAI – The ISSAI facilitators have been trained in planning, conducting and reporting on ISSAI Compliance Assessments Financial, Performance and Compliance Audit. It is recommended that trained ISSAI facilitators be a part of the SAI team that conducts iCATs in the SAI.
2. Developing ISSAI Implementation strategy for the SAI – In 2013 the ISSAI facilitators will be trained in the development of ISSAI Implementation strategy based on the iCATs. It is recommended that they assist or be included in the management team that will draft the ISSAI implementation strategy based on the iCATs.
3. Engagement with institutional level work in the SAI – The ISSAI facilitators are being trained not only in technical issues related to the implementation of ISSAI at level 4 but they have also been exposed to SAI level issues at level 2. It is our recommendation that ISSAI facilitators be involved in SAI projects related to SAI independence, transparency, accountability, ethics and quality.
4. Facilitating projects and programmes related to ISSAI Implementation in the SAI - The ISSAI facilitators can be used for facilitating a wide range of projects related to ISSAI Implementation. These projects could range from participating in the SAI’s drive to create awareness and buy in for ISSAI implementation, developing a SAI pool of ISSAI facilitators, developing ISSAI based manuals, conducting pilot audits, managing projects for ISSAI implementation, providing advice and support to colleagues in the SAI with regard to ISSAI implementation, engagement in knowledge sharing activities related to ISSAI implementation e.g. website, articles, seminars etc.
5. Participation at regional and global level – As mentioned in the programme announcement, we hope that the ISSAI facilitators will not only facilitate ISSAI implementation at the SAI level, but also participate in ISSAI implementation activities at regional and global level.
6. Participation in the 3i Community Portal – The ISSAI facilitators will also be expected to participate actively on the IDI’s 3i Community Portal, share knowledge and experiences related to ISSAI implementation and be an integral part of the ISSAI knowledge network and the community of practice.

About PESA

The SAIs journey towards ISSAI implementation and professionalization starts with a professionally educated audit workforce. IDI’s Professional Education for SAI Auditors – PESA Pilot is a competency-based education initiative for SAI auditors (financial, performance, and compliance). For the development of digital education for the PESA Pilot, the IDI has formed a partnership with an eLearning provider (CNK Management Ltd.) in Hyderabad, India. A five-day meeting of PESA Educators for Financial Audit and Compliance Audit with the CNK team took place in  Hyderabad from 9 -13 September. CNK Management Ltd. is training the two groups of PESA educators in the workshop on the type of content required for digital education and will begin work on this content.

For more information about PESA click pdf here. (2.31 MB)

Programme team

Archana Shirsat Deputy Director General Professional and Relevant SAIs Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Shofiqul IslamSenior Manager Professional and Relevant SAIs Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Maria Lucia Lima Senior ManagerThis email address is being protected from spambots. You need JavaScript enabled to view it.

Karma Tenzin Senior Manager Professional and Relevant SAIs Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Jade Quarrell Senior Manager Professional and Relevant SAIs Department This email address is being protected from spambots. You need JavaScript enabled to view it.

Chithra Ramasubramanian Senior Coordinator Professional and Relevant SAIs Department This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Success Stories

Success Stories 2