GLOBAL ISSAI IMPLEMENTATION

Presentation forCReCER 2012 29-31 October 2012, Managua, NicaraguaBy Yngvild H. Arnesen, IDI

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Presentation Plan

•What are International Standards of Supreme Audit Institutions (ISSAIs) ?

•Why is ISSAI implementation important to Supreme Audit Institutions (SAIs)?

•What challenges do SAIs face?

•IDI’s contribution: the ISSAI Implementation Initiative (3i)

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International Standards of Supreme Audit Institutions (ISSAIs) – 2010 INCOSAI

Founding Principles

Prerequisites for SAIs

Fundamental Auditing

PrinciplesAuditing Guidelines

(financial, compliance and performance

audit).

Level 1

Level 2

Level 3

Level 4

Independence, Transparency &

Accountability, Code of Ethics, Quality Control

Lima Declaration

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Why are ISSAIs important?

Credibil-ity

Professiona-lism

Quality

Opportunity for SAIs globally to enhance their…

•Vast majority of 190 INTOSAI member SAIs are located in developing countries

•Many face considerable resource, capacity and skills constraints in implementing ISSAIs – long term endevour

•Need for support for implementation expressed by SAIs and regions

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What Challenges do SAIs Face When Implementing the ISSAIs?

The IDI ISSAI Implementation Initiative (3i Programme) – first phase (2012-14)

Scope:

To facilitate implementation of level 2 ISSAIs level 4 ISSAIs on financial,

compliance and performance auditby SAIs of developing countries

• Funded by World Bank

IDI has a mandate from INTOSAI to support

ISSAI implementation in SAIs of developing

countries

2012: Programme activities in English speaking

INTOSAI regions

2013: Programme activities in Arabic, French and

Spanish for ARABOSAI, CREFIAF and

OLACEFS

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Implementation Partners

IDI

INTOSAI Capacity Building

Committee INTOSAI PSC• Financial Audit SC• Performance Audit

SC• Compliance Audit

SC

Participat-ing SAIs

World Bank

E-learning Partner: UNITAR

INTOSAI Regional Bodies

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3i Results Framework – Global & Regional Level

Global Public Goods

• ISSAI Compliance Assessment Tools (2012)

• Audit Template Manuals and Model Audit Files (2013)

ISSAI Certification Programmes • E-learning

courses in financial, performance & compliance audit ( 2012-13)

• Global Pool of at least 180 ISSAI Facilitators

Transregional ISSAI Knowledge Network

• Interactive web based forum for expert support and knowledge sharing

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3i Results Framework – Regional & SAI Level

ISSAI Implemen-tation Strategy• Regional 3i

Management Workshops (2012-2013)

• ISSAI Compliance Assessments by SAIs

ISSAI Based Cooperative Audits• By ISSAI

Facilitators and audit teams (2013)

• Regional level coordination and cooperation

ISSAI Rollout in SAIs

• Support for startup of SAI level rollout (2014)

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Long term strategy – Some Potential Themes

• Leadership Development Framework

• Strategic Planning & Management• Performance Management• Change Management

Assist in SAI Leadership

Development

• Guidance on Performance Accountability Reporting

• Capacity creation for development of Performance Measurement systems

Promote SAI Accountabilit

y & Transparency

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Long term strategy – Some Potential Themes • Results Framework for regional –global

capacity building structures• Technical and capacity building support• Facilitate regional, transregional and

global knowledge networks.• Promote alignment between INTOSAI and

regional products.

Support development of regional bodies

• Guidance for best practices in communicating with different stakeholders

• Enhance SAI leadership ’s capacity for stakeholder engagement

• SAI – PAC interaction• SAI – Media relations• Engaging with civil society organisations

Facilitate Strategic

Partnerships

Thank you!

www.idi.no

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