3i Programme

• 3i Programme• First Phase (2012-2014)

ISSAI Implementation Initiative

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3i Programme

Presentation Plan

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33i ObjectiveISSAI Implementation – SAI Perspective3i Results so far Plan for 2013/2014Contributions to the 3i programme 3i Experiences and Lessons Learned Implementation issues CAS support for 3i programme

3i Programme

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3i Programme Objective

Current Situation ISSAI based audit practice

Support SAIs in developing countries in implementing ISSAIs

3i Programme

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ISSAI Implementation – SAI Perspective

What do ISSAIs say ? What is my SAI situation

in relation to ISSAIs ?What are my SAIs needs for ISSAI Implementation

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3i Programme

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How can I implement ISSAIs ?

ISSAI Implementation – SAI Perspective

3i Programme

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ISSAI Implementation Support

What do ISSAIs say ?

What does my SAI need in order to

implement ISSAIs

How can my SAI develop a strategy to implement

ISSAIs

How can my SAI implement ISSAIs at

the level of audit practice

iCATs

ISSAI Implementation Handbooks

ISSAI CertificationISSAI based auditsStartup support3i Community portal

3i Programme

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3i Results so far

• The iCATs and the 3i Management Workshops have been ‘eye openers’ for SAI management and staff.

• Greater understanding of implementation implications

• Informal networks and bilateral cooperation• Feedback to standard setting mechanism

3i Programme

3i Results So Far

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Three iCATs Developed Financial audit, performance audit and compliance audit ISSAIs at level 4.

Handbook Two Draft ISSAI Implementation Handbooks developed For Financial and Performance Audit.

CertificationE-courses on iCATs completed First phase of ISSAI Certification Programme – 261 participants from 67 SAIs. Two E-courses on Implementing ISSAIs PA and FA launched and one workshop on Facilitating ISSAI Implementation developed

3i Portal 3i Community Portal launched

3i Management Workshop

Five 3i Management Workshops held 164 top managers from 77 SAIs conducted strategic discussions on ISSAI Implementation . 54 statements of commitments signed

3i Programme

3i Community Portal

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www.idicommunity.org

Launched on 27 May 2013

3i Programme

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Plan 2013

• ISSAI Certification Programme – Two E-courses on Implementing PA and FA ISSAIs– Workshop on Facilitating ISSAI Implementation for

PA and FA participants • Cooperative Performance Audit on Public Debt

( PASAI)

3i Programme

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Plan 2014• ISSAI Certification Programme for Compliance Audit – Product Development Meeting for ISSAI Implementation

Handbook – Compliance Audit – three weeks in February 2014

– E-course of Implementing CA ISSAIs – 7 weeks April – May 2014

– Workshop on Facilitating ISSAI implementation – for CA participants - one week June 2014

• Review of iCATs –including CA iCAT• Cooperative Audits in CAROSAI and ASOSAI• Evaluation of 3i Programme

3i Programme

Other Language Roll Outs

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ARABOSAI• Step 1: Create awareness

– Translation of iCATs: October 2013– Management workshop: June 2014

• Step 2: Create capacity – Translation of Handbook: November 2014– ISSAI and Facilitation design meeting: March 2015– ISSAI and Facilitatrion workshop: September 2015

• Step 3: SAI Level roll out: Before 2016– Conduct iCAT– Develop strategy – Pilot audit

• Step 4: ISSAI Knowledge network : Online OLACEFS and CREFIAF is subject to funding being available.

3i Programme

Contributions to 3i Programme

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No. Compliance Audit1. Grenada2. Lesotho 3. Samoa 4. Turkey

CAS3 Experts from SAI Tunisia (2) and SAI Norway

ISSAI Mentors ISSAI Experts

In Kind Contribution

3i Programme

Contributions to 3i Programme

IDI Contribution• Responsible for 3i• Administrative costs • Staff payment other than salaryRegional Contribution• Administration, facilitation, hosting, monitoringPSC and Sub Committee Contributions• Provision of expertise for developing products,

certification programme, expert advise

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3i Programme

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3i Experiences

• SAI level understanding of ISSAIs• Ability to exercise professional judgment• SAI leaders at the centre of

implementation• Need to look at the entire framework• Resource persons for SAI level issues in the

ISSAI framework

3i Programme

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3i Experiences

• Language issues• Maintenance of tools and guidance• Need for SAI level support to create critical

mass• Need for scaled up, continuous support

from PSC and its subcommittees

3i Programme

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Implementation Issues for Compliance Audit arising from the 3i Programme

3i Programme

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• Difficulties in determining requirements for an compliance audit practice at level 4.

• Issue of combined financial and compliance audits – need for detailed requirements from such combined audits at level 4.

• Need for cooperation between FAS and CAS to determine the audit practice to be followed for such combined audits e.g audit of budget execution.

• Need to explain compliance frameworks while conducting such audits.

3i Programme

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• Nature of assurance in compliance audit.• What does a professionally qualified compliance

auditor look like? • What kind of knowledge and skills should the auditor

possess?

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Required CAS Support for 3i Programme

3i Programme

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Role of CA Expert

• Who can explain compliance audit as a profession at all three levels: • Institutional level – what kind of a mandate and legal framework is

needed for compliance audit practice, • Organisational level – what kind of quality control mechanisms

does the SAI need to have in place for a sustained compliance audit practice,

• Professional level – what does a sustained compliance audit practice look like?

Expert can explain the interrelationship between compliance audit, financial audit and performance audit.

3i Programme

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CAS Support for 3i

• Product Development – Creation and updating of Tools (e.g. iCAT) and

Handbooks (ISSAI Implementation Handbook) to facilitate implementation of compliance audit ISSAIs

3i Programme

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CAS Support for 3i

• Expert Support – SAIs need expert support while implementing CA

ISSAIs, in conducting iCATs, in setting up ISSAI based audit practices or conducting ISSAI based audits.

• Support can be provided: – Electronically by reviewing the work done by SAIs– Support visits to SAIs, or – Review meetings for a group of SAIs.

3i Programme

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CAS Support for 3i

• Expert able to facilitate – Face to face workshops for CA ISSAIs, – Mentor participants in e-courses, and – CA Communities of Practice in 3i Portal

• Support in Arabic, French and Spanish