IDI-CAS collaboration for supporting ISSAI implementation 15th CAS Meeting, Luxembourg, 10 October, 2018

Outline ISSAI implementation Initiative Global Public Goods based on ISSAIs Professional SAI Workstream Professional Education for SAI Auditors IDI-CAS partnership Lessons learned Outline

ISSAI Implementation Initiative 3i Programme - Objective ‘SAIs move towards ISSAI compliant audit practices’ - Launched in 2012 - PSC, Subcommittees, SAIs - IDI-PSC ISSAI facilitators - All INTOSAI regions - Developed Global Public Goods

ISSAI Implementation – Support mechanism for SAIs 1 Development and maintenance of Global Public Goods 2 Professional Education for SAI Auditors (PESA) 3 Quality Assurance Programme 4 Cooperative/Pilot Audits 5 3i Community of Practice 6 SAI Level ISSAI implementation support

Three CA Global Public Goods 1. CA ISSAI Implementation Handbook 2. CA iCAT tool & Guidance 3. CA Quality Assurance Tool & Guidance 1 Development and maintenance of Global Public Goods Based on ISSAI 4000 Change process

Quality CA Global Public Goods (GPGs) Protocol 1.Define ToR 2.Develop GPG version 0 3.Exposure & stakeholder feedback 4. GPG version 1 5. Maintenance of GPG 1 Development and maintenance of Global Public Goods Quality Control & Assurance Process for Development of GPG

CA ISSAI Implementation Handbook CA GPG 1 CA ISSAI Implementation Handbook Exposure Draft Version 0 Developed by a team of resource persons from the SAIs based on the earlier version

CA GPG 1- CA Handbook Introduction to Compliance Audit 1 CHAPTER 1 SAI Level Considerations for Compliance Audit 2 CHAPTER 2 SAI-Level Planning for Compliance Audit 3 CHAPTER 3 Planning a Compliance Audit 4 CHAPTER 4 Gathering and Evaluating Evidence 5 CHAPTER 5 Reporting and Follow up 6 CHAPTER 6 Documentation 7 CHAPTER 7

What standards require? How to meet requirements? Explanation and best practices Illustrations Working paper templates Audit Methodology Guidance on using WP templates - Comments deadline: 30 October 2018 - Version 1 will be available by December 2018 - Arabic, Spanish and French versions are available

CA GPG 2 - CA iCAT CA iCAT and Guidance ISSAI Compliance Assessment Tool CA iCAT and Guidance Exposure draft October 2018 Version 1 available December 2018

CA GPG 3 - CA Quality Assurance Tool CA QA Tool and Guidance Exposure draft October 2018 Version 1 available December 2018

Effective, Accountable & Inclusive IDI IDI Vision, Mission and Principles IDI Strategic Plan 2019-2023 Effective, accountable and inclusive SAIs making a difference in the quality of public sector governance…….. Effective, Accountable & Inclusive IDI ….supports SAIs in developing countries, in sustainably enhancing their performance and capacities…..

Shift from Programmes to Workstream I. From programmes to work streams II. Increased focus on SAI-level support III. Better integrate gender Bilateral Partnerships Targeted SAI-Level Support Professional SAIs Relevant SAIs Well-governed SAIs Independent SAIs

IDI’s Four Workstreams Scaled up advocacy Effective partnerships and stakeholder engagement Targeted holistic support at country level Independent SAIs Performance Measurement Strategic Management & Ethics Stakeholder engagement Well Governed SAIs Support SAIs in determining ISSAI implementation needs Facilitate SAI Capacity Development for implementing ISSAIs Enhanced Audit Quality Arrangements Professional SAIs Foster innovation in audit and education practice Leverage on technological advancement Facilitate Audit Impact Relevant SAIs SAI leadership and culture, SAI inclusiveness and gender SAI communication and stakeholder engagement

Professional SAI workstream Professional SAIs Support SAIs in determining ISSAI implementation needs Facilitate SAI Capacity Development for implementing ISSAIs Enhanced Audit Quality Arrangements

ISSAI Implementation – Support mechanism for SAIs 1 Development and maintenance of Global Public Goods 2 Professional Education for SAI Auditors (PESA) 3 Quality Assurance Programme 4 Cooperative/Pilot Audits 5 3i Community of Practice 6 SAI Level ISSAI implementation support

Relevant Scalable Inclusive Credible INTOSAI competency framework for education To pilot the use of Programmes for SAI Audit Professionals with cross-cutting competencies, 2021 To develop and pilot three education Scaling the pilot up to regular professional education To assess the feasibility PESA Principles Relevant Scalable Inclusive Credible

The ToR signed in Brasilia 2017 IDI-CAS Partnerships The ToR signed in Brasilia 2017

IDI-CAS Cooperation areas Application Guidance Professional Education Pilot Blended Learning Programme Product development and maintenance Quality Assurance

IDI-CAS Current cooperation Quality assurance of SAI Belize Compliance audit CAS representative is the QA team leader QA reviewers from SAIs of South Africa, Jamaica, and India Frist draft QA report is sent to SAI Belize for fact check Quality Assurance

Professional SAIs Workstream IDI-CAS Partnership in Professional SAIs Workstream Professional SAIs workstream Support SAIs in determining ISSAI implementation needs Facilitate SAI Capacity Development for implementing ISSAIs Enhanced Audit Quality Arrangements

PESA Highlights & Timeline Based on INTOSAI Competency Framework Focus on education, not licensing Evaluation of learning at two levels Education and exam delivery online ( with optional tutorials) Partial Cost recovery, with provision for subsidy Delivered in English for 600 auditors Provision for governance and quality processes Strategic partnerships 2018 PESA Framework & Syllabus 2018-2019 Design and development of education programme and evaluation 2020-2021 Blended delivery of education and evaluation of learning 2021-2022 Lessons Learned and Evaluation of first delivery through peer review Possible second delivery of pilot 2022 Decision on scaling up and regular delivery

Current IDI-CAS Partnership PESA Design and development of CA syllabus Meeting in August 2018, Brazil PESA – Compliance Audit

Future IDI-CAS Partnership PESA PESA – Compliance Audit Path Design and development of CA education programme Engage in evaluation 2020-2021 Blended delivery of education and evaluation of learning

Future IDI-CAS Partnership in Cooperative Audit In PASAI on procurement audit, 2015-2017 Planning for OLACEFS and ASOSAI in 2019 Data analytics, public procurement Partnership in coop audit delivery Cooperative Compliance audit

IDI and CAS Long term Partnership

Lessons Learned on Compliance Audit SAIs require new approaches to conduct compliance audit following ISSAI 4000 Adopting ISSAI 4000 based audit methodology Setup appropriate organizational structure Resource allocation Supporting leadership Capacity of SAI auditors