1. AFROSAI-E COOPeRATION WITH WGITA
African Organisation of English-speaking Supreme Audit Institutions

2. Presentation outline Background of AFROSAI-E
Current status of SAIs in IT Audit
Previous and current projects
Challenges and issues in the region
Future plans on IT Audit
WGITA cooperation and activities

3. BACKGROUND

4. Governing structure Institutional & other partners / Donors
Governing Board
26 Members
Institutional & other partners / Donors
Subcommittees
Chief Executive Officer
Human Resources
Executive Officer
Finance
Executive Secretariat
Audit
Capacity building
Planning
Committee
Technical
Committee
Subject Matter Experts

5. Making a difference in the performance of SAIs
STATEMENT OF INTENT
Making a difference in the performance of SAIs

6. Mission statement
AFROSAI-E is, through innovation, committed to cooperate with and support its member SAIs to enhance their institutional capacity to successfully fulfil their audit mandates, thereby making a difference to the lives of citizens.

7. Our Capacity Building Approach
ICBF
- Quality reviews
Gap analysis
Need of SAIs
Corporate Plan
- Strategic imperative
- Operational interventions
Annual Report
Activity Report
Annual Work Plan
Value and Benefit

8. ICBF DOMAINS Domains in ICBF are: Independence and legal framework
Organization and management
Human Resources
Audit methodology and standards
Communication and stakeholder management
DOMAINS ARE
Independence and legal framework
Organization and management
Human Resources
Audit methodology and standards
Communication and stakeholder management

9. Strategic imperatives from 2009
Independence
Human resources
Communication
Quality Assurance
Performance audit
Use of IT in Audit
Which one do you think has been the lowest scored imperative in all the years?
Also has been below target set for achievement
DOMAINS ARE
Independence and legal framework
Organization and management
Human Resources
Audit methodology and standards
Communication and stakeholder management

10. Use of IT in Audit
The areas covered in assessing use of IT in Audit were:
IT Audits
IT tools used in audit
IT strategy
The SAI has developed an IT/IS audit strategy for its IT/IS audits
The SAI has an IT support function with at least one (1) IT person for every 30 staff members
The SAI is using tools such as electronic working papers
The SAI is using tools such as computer assisted audit techniques (CAATS)
The SAI has integrated IT/IS audit in performance audit and regularity audit
The SAI's annual IT/IS audit coverage in % of the number of national IS systems
Please state the total number of IT audits completed during 2014 (including general and aplication control reviews)
Does the government record financial transactions on an integrated financial management system (IFMIS)?
Does the SAI audit IFMIS?
What platform does the government integrated financial management system (IFMIS) run on?
Number of IT/IS auditors employed by the SAI on a fulltime basis
Number of IT support staff employed by the SAI on a fulltime basis
The SAI has identified the need for the development and implementation of a SAI innovation framework based on the use of IT has strategic area, audit innovation and other global developments

11. IT IN AUDIT - 2014 Use of IT in audit lowest scored imperative
Components that decreased are:
Integration of IT/IS audit in performance audit and regularity audit
Annual IT/IS audit coverage of national IS systems
Scores of IT tools in audit & IT strategy increased slightly
Number of IT Auditors in the region decreased (average of only 2 % of total audit staff)
7,712 audit staff, only 221 IT/IS Auditors

12. Projects in the region

13. Projects in region Joint program for IT Audit champions
Increased use of CAATs and data analytics
Including use of MS Excel
Training of regularity auditors in basic IT Audit
Assistance in IT strategy development
Hands-on audit support to members
Advocating of audit of key IT systems and annual reporting of the reliance on controls in these systems
Implementation of electronic working papers

14. CHALLENGES
Inadequate number of IT auditors in the region and in specific SAIs
221 in 2014 compared to 9,391 regularity auditors
high growth rate
Lack of established IT Audit section
Lack of clear distinction between IT Audit and IT Support
Low investment in staff and audit tools
Collaboration between IT Audit and Regularity Audit poor
IT not being included in the strategic planning by SAIs, or a lack of monitoring on implementation.
IT infrastructure capacity (structure, equipment and set-up in the SAIs) not adequate or there is a lack of funding to implement IT-tools.
Lack of technical manpower to maintain systems.
2% IT Auditors in region

15. Looking ahead
Innovative IT methodologies in auditing, e.g. geospatial information systems.

16. Corporate PLAN 2015 - 2019 STRATEGIC IMPERATIVES
Professionalising public sector auditing and accounting
Being a credible voice for beneficial change
Turning leadership from capacity into capability
Driving innovation and creativity
Application of modern information technology

17. Looking ahead OPERATIONAL INTERVENTION 1:
TECHNICAL CAPACITY BUILDING - REGULARITY AUDITING
IT auditing
Specific support on the auditing of IT systems and research and training will be done on:
Integrated Financial Management Information System (IFMIS)
SAIs to annually report on reliance on key government financial systems.
Making IT audits be part of all regularity audits
Beneficial synergy between work done by regularity auditors, IT auditors and IT staff will form part of this.
Specialised training for IT audit champions
Increased training in IT auditing techniques for regularity auditors, amongst other to make better use of CAATs.
Innovative IT methodologies in auditing, e.g. geospatial information systems.

18. Looking ahead
IT Audit remains a focus areas for AFROSAI-E strategic plan
Continue to demystify IT audit to RA and have programs for them
SAIs audit & report on IFMIS operations before financial audits commence
Encourage interaction within SAIs and set base for collaborative audits in the region
Have more technical hands on training and support
Approaches to make better use of modern IT systems within their organizations
An IT self-assessment tool developed to support needs assessments and development of IT strategies in SAIs.
Assist IT management to be an innovative driving force SAI efficiency
IT Audit is covered in the AFROSAI-E quality assurance reviews
Share innovative IT methodologies in auditing
Innovative IT methodologies in auditing, e.g. geospatial information systems.

19. Wgita cooperation and activities

20. WGITA cooperation Where AFROSAI-E fits into the puzzle
Adequate representation of region
Transfer benefit of projects and get region to participate where possible
Source of expertise and synergies from other regions on practical aspects of IT Audit
Synergies – e.g global program (IDI, India, GAO, Canada, AFROSAI-E members)

21. WGITA cooperation
Insider knowledge and early access to information
Afford our region chance to influence technical content and standards
Be involved where decisions that could affect our region are being made
Network with stakeholders and colleagues in the field
Latest developments in the field of IT Audit
The need for collaboration between WGITA and AFROSAI-E on regional level very important
The need for collaboration between WGITA and AFROSAI-E on regional level important – SPECIFICALLY SO THAT PROJECTS ARE NOT DUPLICATED, RIGHT PROJECTS BY RIGHT PARTICIPANTS.

22. Thank you