AFROSAI-E COOPeRATION WITH WGITA African Organisation of English-speaking Supreme Audit Institutions

Presentation outline Background of AFROSAI-E Current status of SAIs in IT Audit Previous and current projects Challenges and issues in the region Future plans on IT Audit WGITA cooperation and activities

BACKGROUND

Governing structure Institutional & other partners / Donors Governing Board 26 Members Institutional & other partners / Donors Subcommittees Chief Executive Officer Human Resources Executive Officer Finance Executive Secretariat Audit Capacity building Planning Committee Technical Committee Subject Matter Experts

Making a difference in the performance of SAIs STATEMENT OF INTENT Making a difference in the performance of SAIs

Mission statement AFROSAI-E is, through innovation, committed to cooperate with and support its member SAIs to enhance their institutional capacity to successfully fulfil their audit mandates, thereby making a difference to the lives of citizens.

Our Capacity Building Approach ICBF - Quality reviews Gap analysis Need of SAIs Corporate Plan - Strategic imperative - Operational interventions Annual Report Activity Report Annual Work Plan Value and Benefit

ICBF DOMAINS Domains in ICBF are: Independence and legal framework Organization and management Human Resources Audit methodology and standards Communication and stakeholder management DOMAINS ARE Independence and legal framework Organization and management Human Resources Audit methodology and standards Communication and stakeholder management

Strategic imperatives from 2009 Independence Human resources Communication Quality Assurance Performance audit Use of IT in Audit Which one do you think has been the lowest scored imperative in all the years? Also has been below target set for achievement DOMAINS ARE Independence and legal framework Organization and management Human Resources Audit methodology and standards Communication and stakeholder management

Use of IT in Audit The areas covered in assessing use of IT in Audit were: IT Audits IT tools used in audit IT strategy The SAI has developed an IT/IS audit strategy for its IT/IS audits The SAI has an IT support function with at least one (1) IT person for every 30 staff members The SAI is using tools such as electronic working papers The SAI is using tools such as computer assisted audit techniques (CAATS) The SAI has integrated IT/IS audit in performance audit and regularity audit The SAI's annual IT/IS audit coverage in % of the number of national IS systems Please state the total number of IT audits completed during 2014 (including general and aplication control reviews) Does the government record financial transactions on an integrated financial management system (IFMIS)? Does the SAI audit IFMIS? What platform does the government integrated financial management system (IFMIS) run on? Number of IT/IS auditors employed by the SAI on a fulltime basis Number of IT support staff employed by the SAI on a fulltime basis The SAI has identified the need for the development and implementation of a SAI innovation framework based on the use of IT has strategic area, audit innovation and other global developments

IT IN AUDIT - 2014 Use of IT in audit lowest scored imperative Components that decreased are: Integration of IT/IS audit in performance audit and regularity audit Annual IT/IS audit coverage of national IS systems Scores of IT tools in audit & IT strategy increased slightly Number of IT Auditors in the region decreased (average of only 2 % of total audit staff) 7,712 audit staff, only 221 IT/IS Auditors

Projects in the region

Projects in region Joint program for IT Audit champions Increased use of CAATs and data analytics Including use of MS Excel Training of regularity auditors in basic IT Audit Assistance in IT strategy development Hands-on audit support to members Advocating of audit of key IT systems and annual reporting of the reliance on controls in these systems Implementation of electronic working papers

CHALLENGES Inadequate number of IT auditors in the region and in specific SAIs 221 in 2014 compared to 9,391 regularity auditors high growth rate Lack of established IT Audit section Lack of clear distinction between IT Audit and IT Support Low investment in staff and audit tools Collaboration between IT Audit and Regularity Audit poor IT not being included in the strategic planning by SAIs, or a lack of monitoring on implementation. IT infrastructure capacity (structure, equipment and set-up in the SAIs) not adequate or there is a lack of funding to implement IT-tools. Lack of technical manpower to maintain systems. 2% IT Auditors in region

Looking ahead Innovative IT methodologies in auditing, e.g. geospatial information systems.

Corporate PLAN 2015 - 2019 STRATEGIC IMPERATIVES Professionalising public sector auditing and accounting Being a credible voice for beneficial change Turning leadership from capacity into capability Driving innovation and creativity Application of modern information technology

Looking ahead OPERATIONAL INTERVENTION 1: TECHNICAL CAPACITY BUILDING - REGULARITY AUDITING IT auditing Specific support on the auditing of IT systems and research and training will be done on: Integrated Financial Management Information System (IFMIS) SAIs to annually report on reliance on key government financial systems. Making IT audits be part of all regularity audits Beneficial synergy between work done by regularity auditors, IT auditors and IT staff will form part of this. Specialised training for IT audit champions Increased training in IT auditing techniques for regularity auditors, amongst other to make better use of CAATs. Innovative IT methodologies in auditing, e.g. geospatial information systems.

Looking ahead IT Audit remains a focus areas for AFROSAI-E strategic plan Continue to demystify IT audit to RA and have programs for them SAIs audit & report on IFMIS operations before financial audits commence Encourage interaction within SAIs and set base for collaborative audits in the region Have more technical hands on training and support Approaches to make better use of modern IT systems within their organizations An IT self-assessment tool developed to support needs assessments and development of IT strategies in SAIs. Assist IT management to be an innovative driving force SAI efficiency IT Audit is covered in the AFROSAI-E quality assurance reviews Share innovative IT methodologies in auditing Innovative IT methodologies in auditing, e.g. geospatial information systems.

Wgita cooperation and activities

WGITA cooperation Where AFROSAI-E fits into the puzzle Adequate representation of region Transfer benefit of projects and get region to participate where possible Source of expertise and synergies from other regions on practical aspects of IT Audit Synergies – e.g global program (IDI, India, GAO, Canada, AFROSAI-E members)

WGITA cooperation Insider knowledge and early access to information Afford our region chance to influence technical content and standards Be involved where decisions that could affect our region are being made Network with stakeholders and colleagues in the field Latest developments in the field of IT Audit The need for collaboration between WGITA and AFROSAI-E on regional level very important The need for collaboration between WGITA and AFROSAI-E on regional level important – SPECIFICALLY SO THAT PROJECTS ARE NOT DUPLICATED, RIGHT PROJECTS BY RIGHT PARTICIPANTS.

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