IDI-CAS collaboration for supporting ISSAI implementation 16th CAS Meeting, Lisbon 28 May, 2019

Professional Education CA Products Audit support Professional Education Outline

CA Products: 3 Global Public Goods CA ISSAI Implementation Handbook CA iCAT & Guidance CA QA Tool & Guidance CA Products Audit support Professional Education IDI’s protocol for quality assurance of the products: GPG Version 0 90 days public exposure for comments GPG Version 1 Maintenance of GPG

Compliance Audit ISSAI Implementation Handbook GPG Version 0 90 days public exposure for comments GPG Version 1 Maintenance of GPG 1. Handbook Compliance Audit ISSAI Implementation Handbook Version 1

CA Handbook Compliance Audit Basics PART A Chapter 1: Compliance audit and ISSAIs Chapter 2: General concepts of compliance audit Managing Compliance Audit by the SAI PART B Chapter 3: SAI’s organisational requirements for conducting compliance audit Chapter 4: SAI’s annual work plan for coverage of compliance audit Chapter 5: Planning a compliance audit Chapter 6: Performing audit procedures, gathering and evaluating evidence Chapter 7: Reporting and follow up compliance audits Conducting Compliance Audit PART C Documentation and Assuring Quality PART D Chapter 8: Audit documentation Chapter 9: Assuring the quality of compliance audit

Exposed for comments and feedback 2. iCAT GPG Version 0 90 days public exposure for comments GPG Version 1 Maintenance of GPG Exposed for comments and feedback iCAT can be accessed from this link: http://www.idi.no/en/elibrary/ Comments deadline: July 31 2019 iCAT will also be available in Arabic, French and Spanish 3. QA tool

IDI SDG Audit Model (ISAM) Audit support IDI SDG Audit Model (ISAM) Audit of Preparedness Audit of Implementation Across the Agenda 2030 Related to individual SDG targets Performance Audit Link between performance, financial and compliance audit Individual audit level SAI level and individual audit level Focus on coherence, integration, inclusion, participation Audit of Implementation of SDGs Audit on preparedness for Implementation of SDGs

Audit objectives and questions Two levels Audit objectives and questions Strategic considerations at SAI level for SDG relevant audits SDG relevant individual audits PA, FA, CA SAI level Individual audit level

Compliance Audit of Sustainable Procurement using data analytics Performance Audit Financial Audit Compliance Audit

Compliance Audit of Sustainable Procurement (CASP) four dimensions Based on compliance audit ISSAIs. Audit of implementation of SDGs – In this case target 12.7 on sustainable procurement. Include questions related to SDG target 16.5 on anti- corruption Use data analytics tools and techniques in the audit process. Four dimensions Based on compliance audit ISSAI. Audit of implementation of SDGs – In this case target 12.7 on sustainable procurement. Include questions related to SDG target 16.5 on anti- corruption Use data analytics tools and techniques in the audit process.

Compliance Audit of Sustainable Procurement (CASP) Stage 1 Setting up the cooperative audit Stage 2 Blended learning for SAI audit teams Stage 3 Facilitating the audit process Stage 4 Learning lessons and facilitating sustainability Stage 5 Facilitating Audit impact Application of data analytics in the audit process

Compliance Audit of Sustainable Procurement (CASP) Quality management of the audit: Engagement Quality Review Independent reviewer Audit plan Audit report Peer and Mentor review Feedback Planning Reporting SAI quality management Team supervisor SAI QC system

Professional Education for SAI Auditors

Process of competency based education Competency Framework Syllabus Development and Delivery Mechanisms Evaluation Continuous Professional Education

Compliance Audit Papers in PESA Syllabus Compliance Audit Papers in PESA 1. Introduction, concepts, principles   2. Planning compliance audit at SAI level 3. Engagement level compliance audit planning 4. Gathering and evaluating audit evidence 5. Reporting and follow-up

PESA Timeframe Development of Contents 2019 and 2020 Deliver 2020 last quarter Assessment 2021

IDI-CAS cooperation Blended Learning Programme Product development and maintenance Quality Assurance PESA Pilot Application Guidance