1. ISSAI IMPLEMENTATION INITIATIVE
Update on Planning Meeting for PSC
31 May 2012, Johannesburg

2. Mandate
INTOSAI’s Strategic Plan envisages “the role of the IDI will be to take forward the implementation of the ISSAIs”.
ISSAI Rollout Model

3. Programme Objective
To facilitate implementation of ISSAIs with a comprehensive capacity building programme for level 2 ISSAIs and level four financial audit, compliance audit and performance audit ISSAIs.
The programme will be initially run in English, for SAIs from developing countries in AFROSAI-E, ASOSAI, CAROSAI, EUROSAI and PASAI.

4. Implementation Partners
INTOSAI Professional Standards Committee,
Subcommittee on Financial Audit,
Subcommittee on Performance Audit,
Subcommittee on Compliance Audit,
INTOSAI Capacity Building Committee,
relevant regional bodies.
Participating SAIs

5. Financing Partner
The World Bank is the financing partner and has committed funds for a period of three years from
USD received for 2012

6. Implementation Strategy
Assess needs at regional and SAI level
Create capacity for ISSAI implementation
Facilitate ISSAI Implementation Rollout at Regional & SAI level
Develop knowledge sharing forum on 3i

7. Assess Needs Development of ISSAI Compliance Assessment Tool (iCAT)
Training of ISSAI facilitators from the regions on iCAT
Regional 3i Management Workshops
iCAT conducted by participating SAIs

8. Create Capacity for Implementation
Development of audit manuals and model audit files
ISSAI certification programme to create pools of ISSAI facilitators in financial, performance and compliance audit.

9. Facilitate Implementation Rollout
Regional 3i Management workshops
Support for ISSAI Implementation Rollout based on implementation strategy.

10. Knowledge Sharing Forum on Implementation
Web based forum that provides for interaction and knowledge sharing related to ISSAI implementation.

11. Programme Evaluation
Translation of products into Arabic, French and Spanish