Cooperative Audit Model
IDI's Cooperative audit is part of the capacity development programme where an audit is carried out by two or more SAIs participating from one region or across the regions. IDI emphasizes the shift from training mode to audit mode of its interventions considering the ISSAI compliant audit methodology. It is a capacity development method that allows the participating SAI audit teams to conduct an audit in compliance with the respective ISSAIs, exchange experiences, and learn from each other’s methodologies and audit techniques. Cooperative audit element is part of the majority of IDI’s current programmes. The purpose of the cooperative audit is to support the SAI teams to conduct an audit using the ISSAI based methodology on a particular subject matter.
To participate in a programme that has a cooperative audit element, SAI needs to include the audit in its Annual Audit Plan (AAP) and send the commitment document to the IDI. SAI also has to specify the Quality Control process for the cooperative audit like the other audits SAI conducts under its annual plan. An audit team Supervisor is required to be nominated by the SAI to supervise the audit work at the SAI level.
IDI support for the cooperative audit has the following steps:
- eLearning course/workshop on the subject matter and audit methodology, according to the audit stream chosen for the Cooperative audit
- Online planning Planning meeting/online facilitation to finalize the design matrices and the audit plan and to review the audit methodology for conducting and reporting phases of the audit
- Online support to conduct audit
- Review meeting to finalize the audit report
