CAS working with IDI Implementing the ISSAISs in Compliance Audit Ingvild Gulbrandsen Beijing, China 22.10.2015

What have we done since last year iCAT review workshop in Pasai, Fiji, November 2014 iCAT review workshop in Arabosai, Dhaka, December 2014 iCAT/implementation workshop in Arabosai, Casablanca, June 2015

Some challenges SAIs continue its current practices of gathering evidence and reporting issues with no clear reference to the standards

More challenges Many countries have no clear financial reporting framework, and does not do financial audit according to ISSAI 1000

Even more challenges Many SAIs find it difficult to undertake risk based approaches using professional judgment. Instead the auditor prefere a checlist and standard procedures.

And more… It takes time to digest the huge amount of new concepts and approaches. Easy to fall back on previous practice.

And more …. Reaching the right technical quality of the standard is difficult, and takes time.

What have I learnt? The concepts you take for granted has to be explained and understood. This has to be a face to face activity that is very demanding and challenging, because you have to answer all the questions you do not have the perfect answer to.

What more have I learnt? But at the same time representativs from the Subcommittee/CAS secretariat should be present to be sure that it is in line with the development of the standard. This is also important work when you build the bridge.

And even more learning The presens of the Subcommittee/CAS secretariat makes the mentors more confident. Don’t ever underestimate the strength of singing if you want people to work together.

What will happen in the near future regarding implementation Using the ISSAI standards in Compliance Audit to do procurement audits – seminar in PASAI, Auckland nov 2015 iCAT review workshop in Arabosai, Kuwait City nov 2015 Discussing implementation issues with the french speaking countries

Thank you E