ISSAI Implementation Initiative – 3i Programme Update on Phase I and Phase II PSC Steering Committee Meeting 26- 27 May 2016,Copenhagen.

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Presentation transcript:

ISSAI Implementation Initiative – 3i Programme Update on Phase I and Phase II PSC Steering Committee Meeting May 2016,Copenhagen

Presentation Plan 2 3i Phase I – current status 3i Phase II – future plans

3i Programme – Phase I Coverage 139 SAIs and 2 sub national audit offices 3 RegionSAIs AFROSAI-E22 ASOSAI20 EUROSAI11 PASAI Sub- National Audit Offices CAROSAI15 OLACEFS19 ARABOSAI17 CREFIAF20

3i Objective 4 Current Situation Support SAIs in implementing ISSAIs

Partners SAIs INTOSAI PSC & subcommittees, CBC, KSC INTOSAI Regions Financing partners – World Bank, USAID, DFATD Canada, SIDA, IFAD, DFID 5

3i Phase I Results Framework 1.Development of Global Public Goods 2.ISSAI Certification Programmes 3.ISSAI Knowledge Network/Community of Practice 4.ISSAI Based Cooperative Audits 5.SAI level ISSAI Implementation Startup 6

7 Used in all three ISSAI Certification Programmes Used for ISSAI based cooperative audits Translated into Arabic, Spanish and French downloads of handbooks 3i Phase I Results – Global Public Goods Use of ISSAI Implementation Handbooks for FA, PA and CA

iCATs Conducted in all regions 8 ASOSAI : FA-12 PA-13 CA-10 PASAI : FA- 9 PA- 9 CA- 8 CREFIAF FA-14 PA- 14 CA- 19 CAROSAI : FA-7 PA-6 CA-7 OLACEFS : FA- 9 PA- 9 CA- 9 ARABOSAI :FA-14 PA-14 CA-15 Total Number of iCATs received : FA-68, PA-69, CA-51 EUROSAI FA- 2 PA- 3 CA-2 AFROSAI-E FA-1 PA-1 CA-1

9 PSC-IDI Certified ISSAI Facilitators for FA, PA, CA English speaking regions OLACEFSARABOSAICREFIAF Certified ISSAI Facilitators and certified mentors 56 Certified ISSAI Facilitators and 6 Certified ISSAI mentors 82 participants96 participants 3i Phase I Results

20065 visits from 200 countries since May 2015 Downloads: iCATs: 12503, Handbooks: Communities of practices: 750 registered users FA, PA, CA, PASAI Cooperative audit, iCAT review group, CA subcommittee i Phase 1 Results – 3i community portal

3i Cooperative Audits 11 ASOSAI : PA Disaster Management PASAI : FA externally aided project, CA Procurement AFROSAI-E : PA Extractives, FA & CA externally aided projects agriculture CREFIAF : PA Gender & Environment CAROSAI : PA Revenue OLACEFS : PA fighting poverty Transregional : Auditing Borrowing & Lending Frameworks, IT Audit, SDGs, fighting corruption ARABOSAI : CA Procurement, PA fighting corruption, FA

12 Cooperative Audit Support Model SAI Commitment Agreement with SAI leadership Roles & responsibilities eLearning/ workshop Focus on subject matter & methodology Design & Deployment on IDI platform Audit Planning Meeting/efacilitation Mentor support and review Audit Review Meeting Support for finalising audit report Quality Assurance Independent assurance of audit quality Onsite/online support during audit

13 SAI Outcomes IDI Performance & Accountability Report 2014 IndicatorsBaseline 2014 % of SAIs that have decided to adopt respective ISSAIs.FA: 100 % SAIs CA: 97% SAIs PA: 90% SAIs Monitoring Sample % of SAIs undertaken an assessment of compliance with standards. (iCATs or SAI PMF) FA: 17% SAIs CA: 15% SAIs PA: 15% SAIs Monitoring Sample % SAIs that have ISSAI compliant manuals and policies in placeNo baseline available for the 3 areas audit % SAIs that have generally implemented ISSAIs in practiceFA: 3% SAIs CA: 10% SAIs PA: 7% SAIs (SAI PMF)

14 3i Programme Phase II

Country governance, political, social, cultural + public financial management environment SAI contribution to Impact SAI outcomes SAI outputs SAI organisation systems + professional staff capacity SAI institutional capacity Internal governance and ethics + Independence + legal framework SAI core services FA standards, process, quality + results CA standards, process, quality + results Judgement process + results Corporate services HRM + Professional staff development A A C C accountability reporting D D E E Audits recommendations implemented Public confidence in government financial systems Stakeholders engagement in accountability Value and benefits delivered by contributing to Sustainable Development Goals (SDG) Communication and Stakeholder management + results SAI capacity Public confidence in the SAI Improved compliance with laws and regulations SAI culture + leadership B B Value & benefits of SAIs F F PA standards, process, quality + results Other core services + results

IDI Capacity Development Programme Portfolios Strategy, Performance Measurement & reporting 2 SAI engaging with Stakeholders 3 Auditing SDGs 4 ISSAI implementation – Phase II 5 SAI Fighting Corruption 6 SAI Independence 7 SAI Young Leaders 8 Enhance eLearning capacity IDI Programme Portfolio

Revision & Maintenance of 3i Products Strengthen IDI Certification Programmes (Competency Based) Participate in INTOSAI Certification for Auditors Quality Assurance Programme 3i Cooperative Audits 3i Community of Practice Support for Implementation at SAI level 17 Support for ISSAI Implementation as a work stream

18 Guidance on initial mapping Updating iCATs – remove level 2, clustering requirements, iCATs as QA tools New version of ISSAI Implementation Handbook for Financial Audit Updating ISSAI Implementation Handbook for Performance Audit ( equity, assurance) Updating ISSAI Implementation Handbook for Compliance Audit ( attest engagement, direct reporting engagement, more ‘how to’ guidance) Revision and Maintenance of 3i Products

19 Quality Assurance iCATs as QA tool Implement in Audit practice Blended support for pilots audits Define audit methodology iCATs ISSAI Implementation Handbooks SAI strategy, including ISSAI implementati on strategy SAI Strategic Management Handbook and ISSAI implementation handbooks Initial assessment SAI PMF iCATs ISSAI Awareness & Initial Decisions Guidance to facilitate basic understanding and key decisions SAI level support for ISSAI Implementation Focus on organisational systems and professional staff Leadership, Advocacy & Change Management