1. Agenda Item #26 Annual Progress Report of the INTOSAI Working Group on Value and Benefits of SAIs (WGVBS)
Court of Audit of France
On behalf of Mr. Juan M. Portal, CPA
Auditor General of Mexico
WGVBS Chairman
9th Meeting of the Steering Committee of the
INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC SC)
September 23-25, 2017
Bali, Indonesia

2. 10th Meeting of the WGVBS  September 6 to 8, in Mexico City
WGVBS Annual Report
10th Meeting of the WGVBS  September 6 to 8, in Mexico City
PROGRESS REPORT
Topics Discussed and Agreements Stemmed
Updated version will be Submitted to the KSC Chair

3. WGVBS membership status
Incoming members:
*Hungary
*Kuwait
*Moldova
Outgoing members:
*Bahrain
*Germany
23 members

4. Communicating and promoting the value and benefits of SAIs
WGVBS’ mandate
Communicating and promoting the value and benefits of SAIs
MECHANISMS
TOOLS
STRATEGIES
The WGVBS develops

5. WGVBS’ mandate WGVBS work on awareness raising TRUST
Impact and value of supreme auditing
WGVBS work on awareness raising
EFFICIENCY
STAKEHOLDERS
Make a difference in the lives of citizens
TRUST
EFFECTIVE-
NESS

6. The Forum of SAIs with Jurisdictional Functions
WGVBS’ projects
The Forum of SAIs with Jurisdictional Functions
Project co-chaired by the SAIs of Chile and France
Space of reflection, collaboration and exchange of good practices between SAIs with this type of organizational model
Working towards the integration of juridisdictional activities in the INTOSAI standard framework

7. WGVBS’ projects Guideline on SAIs’ Cooperation with Government Branches
Guideline on Effective Practices of Cooperation between SAIs, the Legislature, the Judiciary, and the Executive
Lead by SAI of Jamaica
During the 2016 meeting, the Goal 3 Steering Committee approved the revised guideline without its annexure

8. WGVBS’ projects Guideline on SAIs’ Cooperation with Government Branches
WGVBS members agreed to:
Enrich its drafting and examples included
Develop and apply an online survey to the INTOSAI Community
Provide comments and good practices on the cooperation strategies with the 3 government branches
Keen participation of the INTOSAI community
After the 10th WGVBS meeting, the revised version of the guideline will be presented to the KSC Chair

9. Implementation of ISSAI 12 principles
WGVBS’ projects
Implementation of ISSAI 12 principles
Task Team members:
*Namibia
*South Africa
*Mexico
Identification, through a survey, the most challenging principles to be implemented:
3, 6, 7, 9 & 11
Mechanisms to get SAIs’ strategies and actions to implement those principles
*Videoconferences
*Survey
WGVBS could provide the INTOSAI community with guidance to fully implement ISSAI 12 and help define the Working Group’s activities
WGVBS | 11

10. WGVBS’ projects Papers of Risk Management
Risk Identification Process in the Public Sector
Risk Management Process in SAIs
Worked by U.S. GAO & the WGVBS Chair
Worked by CNAO & the WGVBS Chair
Papers to be updated and shared to the KSC Chair.

11. WGVBS’ projects Task Force on Audits Quality Control
Discussions at the 2016 WGVBS meeting, in Arusha:
Diversity of institutional arrangements on quality
The importance of the tone of the top
Relevance of institutional principles guiding the quality management
Reference to the SAI PMF

12. WGVBS’ projects Task Force on Audits Quality Control
Discussions in Arusha
Paper on Audits Quality Control beyond ISSAI 40
Task Team
Austria, China, Iraq, Pakistan, Peru, and the USA
Work plan
To be presented to the KSC Chair

13. WGVBS’ projects SAIs Performance Measurement Framework
Endorsed by the XXII INCOSAI
Goal 3  Goal 2
IDI as operational leader
WGVBS Chair’s permanent communication with IDI

14. WGVBS’ projects Open Government Data
Topic included into the WGVBS’ work plan
Topic worked by the OECD
Opportunity for SAIs to create economic value
SAIs could also raise the awareness of open data strategies
Impact on fight against corruption and money laundering, and on promotion of integrity in the public sector

15. WGVBS’ projects Open Government Data
Open Government Data as part of the WGVBS agenda
Linkage with transparency, better government services, and improvement of the lives of citizens
WGVBS Chair’s communication with OECD on this field

16. WGVBS’ projects SAIs role in the implementation of the UN 2030 Agenda
SAI of Mexico
Paper on a risk-management framework
SAIs could incorporate programs related to SDGs in their annual audit plans

17. WGVBS’ projects INTOSAI Tools
Promoting and Communicating the importance of the INTOSAI tools
SAIs’ Information Database
Self-Assessment of Integrity (IntoSAINT)
KSC-IDI Community Portal
INTOSAI Online Glossary
SAIs Capacity Development Database
Experts Database

18. WGVBS’ projects INTOSAI Tools
Awareness-raising tools  utmost importance
within the INTOSAI community and before relevant stakeholders
impact on the perception of the value of supreme auditing
WGVBS  Guidance material to strengthen the design, implementation, dissemination and sustainability of any INTOSAI tool

19. WGVBS’ objective Impact of SAIs’ Work
SAIs must…
Lead by example
Demonstrate accuracy of their auditing work
Act with neutrality and impartiality
10th meeting of the WGVBS
Deepen on this topic through a roundtable discussion

20. WGVBS’ good practices Impact of SAIs’ Work
WG fosters the exchange of experiences and good practices
Promotion of the value and benefits of supreme auditing
In every WGVBS meeting, SAIs present national cases and studies

21. Agenda Item #26 Annual Progress Report of the INTOSAI Working Group on Value and Benefits of SAIs (WGVBS)
Court of Audit of France
On behalf of Mr. Juan M. Portal, CPA
Auditor General of Mexico
WGVBS Chairman
9th Meeting of the Steering Committee of the
INTOSAI Committee on Knowledge Sharing and Knowledge Services (KSC SC)
September 23-25, 2017
Bali, Indonesia

22. WGVBS’ motions For endorsement by the KSC SC
To take note of the Working Group’s progress report. The final version of this report will be submitted by the WGVBS Chair after the Working Group’s 10th meeting, to be held from September, 6-8, in Mexico City.
If necessary, to approve per capsulam decisions on specific projects of the Working Group, taking into account their corresponding progress, and bearing in mind that this body’s meeting will take after the KSC SC’s 9th meeting.