INTOSAI CBC Update By: Kamal DAOUDI Senior Magistrate at the Court of Accounts of Morocco Representative of the INTOSAI Capacity Building Committee Chair PSC Steering Committee Meeting Johannesburg, May 2012 Court of Accounts Kingdom of Morocco INTOSAI

PSC INTOSAI Professional Standards Committee PSC Steering Committee meeting 30 – 31 May, Johannesburg, South Africa

3 CBC Mission According to the INTOSAI Strategic Plan , the CBC mission is “to build the capabilities and professional capacities of SAIs through training, technical assistance, information sharing and other capacity building activities.”

4 CBC and ISSAIs Auditing Standards are a cornerstone in SAI capacity building.  It is why the INTOSAI strategic plan states also that « CBC should work with other INTOSAI Committees and IDI to develop strategies for implementing the new ISSAIs and other standards and guidance. »

5 New CBC Guide related to ISSAIs The CBC, through its Subcommittee1, chaired by UK’s NAO, started since about 2 years working on a « Guide on Strategic Consideration before implementing the ISSAIs » This draft guide, now in a advanced level, has been widely disseminated and was subject to many valuable comments from SAIs.

6 The guide does not intend to prejudge the work of the PSC, but to highlight the matters that may be significant for SAIs when making their strategic decisions if they plan to implement ISSAIs.

7 Other CBC Guides 1.Building Capacity in SAIs: A Guide. 2.Guide for Cooperative Audit Programs between SAIs. 3.Introducing Professional Qualifications for Audit Staff. 4.Peer Review guide and checklist 5.Use and Impact of Audit Reports 6.Guide on Human Resource Management (draft)

8 Other CBC Activities In 2012, the CBC chair and subcommittees are carrying out their activities as planned The CBC Chair has participated in the INTOSAI- Donor Steering Committee meeting and in the ASOSAI Assembly in Jaipur on February 2012

9 CBC Next Meetings Agenda Subcommittee1 on Capacity Building: Tokyo, June 2012 Subcommittee2 on Advisory and consultant services: Lima, 31 August-1st September 2012 Subcommittee3: on Peer review (and quality assurance): Luxemburg, September 2012 CBC Steering Committee: 20 September in Oslo

10 On the occasion of the Oslo CBC Steering Committee meeting, two other meetings are under preparation, for the 21st September: – A SAI Supply Side Strengthening meeting – A Coordination meeting with the PSC

11 For more information on INTOSAI CBC or to have access to the various CBC guides, available in different INTOSAI languages, please visit the website:

Thank you for your attention