Proposals for Work Plan of Compliance Audit Sub Committee for the period 2017-19

Sources for formulation of Work Plan Strategic Plan of INTOSAI Strategic Development Plan of Forum for INTOSAI Professional Pronouncements Suggestions from member SAIs

Strategic Plan of INTOSAI Strategic Objectives of Goal 1 Professional Standards Monitor implementation and adoption of standards and feed any problems or issues back into the standard-setting process to ensure the standards are useful and relevant. Implement a monitoring system to obtain feedback from SAIs on implementation of the ISSAIs and their practical experience in using ISSAIs in audits Collaborate closely to develop a competency framework and certification program established under Goal 2 Collaborate closely with IDI, other INTOSAI bodies, and other international standards setters

Strategic Plan of INTOSAI Strategic Objectives of Goal 3 Knowledge Sharing and Knowledge Services Development of new standards and guidance material Revision of ISSAI products Contributing to the knowledge sharing portal Participation in Research projects

Strategic Plan of INTOSAI Crosscutting Priority -2 Assess preparedness of governments to implement, monitor and report on progress of Strategic Development Goals SDGs) and audit reliability of the data they produce; Assess and promote implementation of SDG-16 which relates to transparent, efficient and accountable institutions and help governments fight corruption and safeguard public assets. Illustrative areas listed where CAS may be able to contribute are the following: Advocate improvements in financial management systems, improved governmental accounting and auditing practices; Review national transparency risk management and anti fraud protections and internal control processes in government; Auditing capacity of national statistical and vital records system to produce required data; Review and engage in the data revolution by assessing government’s ability to harness large complex databases

Strategic Plan of INTOSAI Crosscutting Priority – 3 The key focus of this priority is to enhance the implementation of the ISSAIs and other official INTOSAI products. The priority also envisages efforts to ensure that initiatives are effectively coordinated and mutually supporting in INTOSAI through frameworks like communities of practice, regional capacity development forum etc.

Strategic Development Plan of FIPP Priority 1 Implementing the revised INTOSAI Professional Pronouncements as soon as possible after approval of the framework by INCOSAI. Priority 2 Adopt the new drafting conventions for GUIDS in 2017; Coordinate with a liaison assigned by FIPP to preliminary project groups. Consider the due process set for developing a project proposal which include assessing the need for the project, defining its purpose, determining the categories of audits or other engaments that are affected, ensuring consistency with other ISSAIs or pronouncements etc.

Strategic Development Plan of FIPP Project Name Reasons for Project Existing Material Category 1. Provide Guidance on Compliance Auditing There are no practical guides at present Material developed by CAS Guidance developed by INTOSAI Regions and IDI The new 3100 and 3200 on performance audits may be relevant for comparison Supplementa ry compliance Audit GUID 4900-4999

Strategic Development Plan of FIPP Provide Support No. Project Name 1. Consolidated and improved guidance on understanding internal control in audit 2. Consolidated and improved Guidance on reliance on the work of internal auditors 3. Consolidating and aligning guidance for audits of Privatisation with ISSAI 100 4. IT Audit in relation to Compliance Audit 5. Consolidating and aligning the audit of Public Debt with ISSAI 100 6. Consolidating and aligning the audit of disaster related aid with ISSAI 100

Suggestion from SAIs Cour des Comptes of France SAI Norway Develop Guidance for examining and reporting on the regularity and propriety aspects in compliance audits. SAI Norway Provide guidance of propriety aspects of compliance Audit Presentations on 20 February 2017 Provide guidance on carrying out compliance audit along with financial attest audit Provide guidance on risk assessment in compliance audit Provide guidance on sampling in compliance audit

Way Forward Choose three projects Lay down timelines for preparation of project proposal Assign Responsibility to Member SAI for coordination Choose projects of other groups to provide support Assign responsibility to member SAIs to provide support

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