Cooperative Audits – A Capacity Development Strategy EUROSAI-OLACEFS Joint Conference Quito, Ecuador, June 2015 Einar Gørrissen, Director General 1

Presentation Plan Cooperative Audit & Capacity Development IDI Cooperative Audit Model – Principles & Challenges 2 IDI Cooperative Audit Model & Coverage

Cooperative Audit & Capacity Development Institutional Capacity Professional Staff Capacity Organisational Systems Capacity 3 Cooperative Audits can be used to support all three aspects of capacity development

Cooperative Audit & Capacity Development Institutional Capacity Professional Staff Capacity Organisational Systems Capacity 4 Institutional capacity -Seeking mandate to do audits in new areas e.g. audit of borrowing and lending framework Organisational systems capacity – use of guidance and global public goods to build SAI methodology in a particular audit area. Commitment from the SAI to carry out audits on a regular basis. Professional staff capacity –Learner centred blended learning for SAI teams. Further strengthening the learning through practical audit application

5 Cooperative Audit Support Model SAI Commitment Agreement with SAI leadership Roles & responsibilities eLearning Focus on subject matter & methodology Global Public goods Design & Deployment on IDI platform Audit Planning Meeting SAI audit teams Expert support for audit planning Audit Review Meeting Support for finalising audit report Quality Assurance Independent assurance of audit quality Onsite/online support during audit

eLearning in Cooperative Audit Development of ecourse by regional team of mentors Deployment of course on IDI platform Online planning, document exchange Online Support by experts Web based community of practice 6

IDI Supported Cooperative Audits 7 ASOSAI : PA Disaster Management PASAI : Five PAs environment audits, FA externally aided project, CA Procurement AFROSAI-E : PA Extractives, FA externally aided projects agriculture CREFIAF : PA Gender & Environment CAROSAI : PA Revenue OLACEFS : PA fighting poverty Transregional : Auditing Borrowing & Lending Frameworks, IT Audit, Forestry, SDGs 91 SAI teams supported in 2014

Cooperative Audit Support Model - Principles 8 SAI Commitment – Leadership commitment in carrying out audits, issuing reports, sustaining development in the SAI Facilitation – SAI teams facilitated through the process. No fixed solutions ISSAI Based – Use of FA, PA, CA ISSAIs and subject specific ISSAIs Blended solution – eLearning support combined with face to face support Use of global public goods & regional resources – for local capacity development & understanding of audit environment Quality Assurance -independent assurance of audit quality as per ISSAIs

Cooperative Audit Support Model - Challenges 9 Differences in SAI Institutional Framework Sustaining Change Legal requirements & confidentiality Creating Critical Mass Differences in SAI capacity Strategic Alignment

Cooperative Audit Support Model - Challenges 10 What measures can we take to meet these challenges ?