Agenda Item #26 Annual Progress Report of the INTOSAI Working Group on Value and Benefits of SAIs (WGVBS) Court of Audit of France On behalf of Mr. Juan M. Portal, CPA Auditor General of Mexico WGVBS Chairman 9th Meeting of the Steering Committee of the INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC SC) September 23-25, 2017 Bali, Indonesia

10th Meeting of the WGVBS  September 6 to 8, in Mexico City WGVBS Annual Report 10th Meeting of the WGVBS  September 6 to 8, in Mexico City PROGRESS REPORT Topics Discussed and Agreements Stemmed Updated version will be Submitted to the KSC Chair

WGVBS membership status Incoming members: *Hungary *Kuwait *Moldova Outgoing members: *Bahrain *Germany 23 members

Communicating and promoting the value and benefits of SAIs WGVBS’ mandate Communicating and promoting the value and benefits of SAIs MECHANISMS TOOLS STRATEGIES The WGVBS develops

WGVBS’ mandate WGVBS work on awareness raising TRUST Impact and value of supreme auditing WGVBS work on awareness raising EFFICIENCY STAKEHOLDERS Make a difference in the lives of citizens TRUST EFFECTIVE- NESS

The Forum of SAIs with Jurisdictional Functions WGVBS’ projects The Forum of SAIs with Jurisdictional Functions Project co-chaired by the SAIs of Chile and France Space of reflection, collaboration and exchange of good practices between SAIs with this type of organizational model Working towards the integration of juridisdictional activities in the INTOSAI standard framework

WGVBS’ projects Guideline on SAIs’ Cooperation with Government Branches Guideline on Effective Practices of Cooperation between SAIs, the Legislature, the Judiciary, and the Executive Lead by SAI of Jamaica During the 2016 meeting, the Goal 3 Steering Committee approved the revised guideline without its annexure

WGVBS’ projects Guideline on SAIs’ Cooperation with Government Branches WGVBS members agreed to: Enrich its drafting and examples included Develop and apply an online survey to the INTOSAI Community Provide comments and good practices on the cooperation strategies with the 3 government branches Keen participation of the INTOSAI community After the 10th WGVBS meeting, the revised version of the guideline will be presented to the KSC Chair

Implementation of ISSAI 12 principles WGVBS’ projects Implementation of ISSAI 12 principles Task Team members: *Namibia *South Africa *Mexico Identification, through a survey, the most challenging principles to be implemented: 3, 6, 7, 9 & 11 Mechanisms to get SAIs’ strategies and actions to implement those principles *Videoconferences *Survey WGVBS could provide the INTOSAI community with guidance to fully implement ISSAI 12 and help define the Working Group’s activities WGVBS | 11

WGVBS’ projects Papers of Risk Management Risk Identification Process in the Public Sector Risk Management Process in SAIs Worked by U.S. GAO & the WGVBS Chair Worked by CNAO & the WGVBS Chair Papers to be updated and shared to the KSC Chair.

WGVBS’ projects Task Force on Audits Quality Control Discussions at the 2016 WGVBS meeting, in Arusha: Diversity of institutional arrangements on quality The importance of the tone of the top Relevance of institutional principles guiding the quality management Reference to the SAI PMF

WGVBS’ projects Task Force on Audits Quality Control Discussions in Arusha Paper on Audits Quality Control beyond ISSAI 40 Task Team Austria, China, Iraq, Pakistan, Peru, and the USA Work plan To be presented to the KSC Chair

WGVBS’ projects SAIs Performance Measurement Framework Endorsed by the XXII INCOSAI Goal 3  Goal 2 IDI as operational leader WGVBS Chair’s permanent communication with IDI

WGVBS’ projects Open Government Data Topic included into the WGVBS’ work plan Topic worked by the OECD Opportunity for SAIs to create economic value SAIs could also raise the awareness of open data strategies Impact on fight against corruption and money laundering, and on promotion of integrity in the public sector

WGVBS’ projects Open Government Data Open Government Data as part of the WGVBS agenda Linkage with transparency, better government services, and improvement of the lives of citizens WGVBS Chair’s communication with OECD on this field

WGVBS’ projects SAIs role in the implementation of the UN 2030 Agenda SAI of Mexico Paper on a risk-management framework SAIs could incorporate programs related to SDGs in their annual audit plans

WGVBS’ projects INTOSAI Tools Promoting and Communicating the importance of the INTOSAI tools SAIs’ Information Database Self-Assessment of Integrity (IntoSAINT) KSC-IDI Community Portal INTOSAI Online Glossary SAIs Capacity Development Database Experts Database

WGVBS’ projects INTOSAI Tools Awareness-raising tools  utmost importance within the INTOSAI community and before relevant stakeholders impact on the perception of the value of supreme auditing WGVBS  Guidance material to strengthen the design, implementation, dissemination and sustainability of any INTOSAI tool

WGVBS’ objective Impact of SAIs’ Work SAIs must… Lead by example Demonstrate accuracy of their auditing work Act with neutrality and impartiality 10th meeting of the WGVBS Deepen on this topic through a roundtable discussion

WGVBS’ good practices Impact of SAIs’ Work WG fosters the exchange of experiences and good practices Promotion of the value and benefits of supreme auditing In every WGVBS meeting, SAIs present national cases and studies

Agenda Item #26 Annual Progress Report of the INTOSAI Working Group on Value and Benefits of SAIs (WGVBS) Court of Audit of France On behalf of Mr. Juan M. Portal, CPA Auditor General of Mexico WGVBS Chairman 9th Meeting of the Steering Committee of the INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC SC) September 23-25, 2017 Bali, Indonesia

WGVBS’ motions For endorsement by the KSC SC To take note of the Working Group’s progress report. The final version of this report will be submitted by the WGVBS Chair after the Working Group’s 10th meeting, to be held from September, 6-8, in Mexico City. If necessary, to approve per capsulam decisions on specific projects of the Working Group, taking into account their corresponding progress, and bearing in mind that this body’s meeting will take after the KSC SC’s 9th meeting.