CAS meeting, Oslo 18. September 2014 Ingvild Gulbrandsen & Shofiqul Islam

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3 SAI IFAC IAASB DONORS Implementation Monitoring Development ISSAIs Level 4 ISSAIs Level 3

4  How can we share our experiances when we implement the standards  How can we use the IDI portal for this purpose  The facilitators need a place to discuss to give the same advices  There is a need for more explanations and training seminars

5 * An ISSAI compliance audit implementation handbook was developed and launced by IDI * Aurelija and Ingvild were used as experts in the process together with Mona * An e-course was developed and launched by IDI * Aurelija and Ingvild acted as mentors and expert for 7 weeks

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AFROSAI-E-22 SAIs ASOSAI-20 SAIs EUROSAI-11 SAIs PASAI-15+2 Sub-National SAIs CAROSAI-15 SAIs OLACEFS – 19 SAIs ARABOSAI – 20 SAIs 9

10  15 week programme  Ecourse on iCATs  Ecourse on Implementing ISSAIs  3i Workshops on Facilitating ISSAI Implementation  PSC- IDI Certification  ISSAI Facilitators

* Mapping tools to identify detailed needs at level 4 * Not an evaluation tool * The tool * all the requirements of level 3-4 ISSAIs in the form of a check list * Map the practice for each requirement * evidence obtained to support compliance status * explanation for the SAI’s non-compliance * Guidance 11

12 English, Spanish and Arabic SAI Mexico, SAI UAE Revised to include Level 3 Guidance is to be revised

ISSAI IMPLEMENTATION HANDBOOK 13 ISSAI Implementation Strategy ISSAI Implementation issues Setting up ISSAI based audit practice Case Study Used in ISSAI Certification Programmes

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15 munity.orgwww.idicom munity.org

* Need for detailed guidance * Combined audit * Risk based approach to CA * Professional development – certification 16

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