1. IDI-CAS collaboration for supporting ISSAI implementation
15th CAS Meeting, Luxembourg,
10 October, 2018

2. Outline ISSAI implementation Initiative
Global Public Goods based on ISSAIs
Professional SAI Workstream
Professional Education for SAI Auditors
IDI-CAS partnership
Lessons learned
Outline

3. ISSAI Implementation Initiative 3i Programme - Objective
‘SAIs move towards ISSAI compliant audit practices’
- Launched in 2012
- PSC, Subcommittees, SAIs
- IDI-PSC ISSAI facilitators
- All INTOSAI regions
- Developed Global Public Goods

4. ISSAI Implementation – Support mechanism for SAIs1
Development and maintenance of Global Public Goods 2
Professional Education for SAI Auditors (PESA) 3
Quality Assurance Programme 4
Cooperative/Pilot Audits 5
3i Community of Practice 6
SAI Level ISSAI implementation support

5. Three CA Global Public Goods
1. CA ISSAI Implementation Handbook
2. CA iCAT tool & Guidance
3. CA Quality Assurance Tool & Guidance 1
Development and maintenance of Global Public Goods
Based on ISSAI 4000
Change process

6. Quality CA Global Public Goods (GPGs) Protocol
1.Define ToR
2.Develop GPG version 0
3.Exposure & stakeholder feedback
4. GPG
version 1
5. Maintenance of GPG 1
Development and maintenance of Global Public Goods
Quality Control & Assurance Process for Development of GPG

7. CA ISSAI Implementation Handbook
CA GPG 1
CA ISSAI Implementation Handbook
Exposure Draft Version 0
Developed by a team of resource persons from the SAIs based on the earlier version

8. CA GPG 1- CA Handbook Introduction to Compliance Audit 1 CHAPTER 1
SAI Level Considerations for Compliance Audit 2
CHAPTER 2
SAI-Level Planning for Compliance Audit 3
CHAPTER 3
Planning a Compliance Audit 4
CHAPTER 4
Gathering and Evaluating Evidence 5
CHAPTER 5
Reporting and Follow up 6
CHAPTER 6
Documentation 7
CHAPTER 7

9. What standards require?
How to meet requirements?
Explanation and best practices
Illustrations
Working paper templates
Audit Methodology
Guidance on using WP templates
- Comments deadline: 30 October 2018
- Version 1 will be available by December 2018
- Arabic, Spanish and French versions are available

10. CA GPG 2 - CA iCAT CA iCAT and Guidance
ISSAI Compliance Assessment Tool
CA iCAT and Guidance
Exposure draft
October 2018
Version 1 available
December 2018

11. CA GPG 3 - CA Quality Assurance Tool
CA QA Tool and Guidance
Exposure draft
October 2018
Version 1 available
December 2018

12. Effective, Accountable & Inclusive IDI
IDI Vision, Mission and Principles
IDI Strategic Plan
Effective, accountable and inclusive SAIs making a difference in the quality of public sector governance……..
Effective, Accountable & Inclusive IDI
….supports SAIs in developing countries, in sustainably enhancing their performance and capacities…..

13. Shift from Programmes to Workstream
I. From programmes to work streams
II. Increased focus on SAI-level support
III. Better integrate gender
Bilateral Partnerships
Targeted SAI-Level Support
Professional SAIs
Relevant SAIs
Well-governed SAIs
Independent SAIs

14. IDI’s Four Workstreams
Scaled up advocacy
Effective partnerships and stakeholder engagement
Targeted holistic support at country level
Independent SAIs
Performance Measurement
Strategic Management & Ethics
Stakeholder engagement
Well Governed SAIs
Support SAIs in determining ISSAI implementation needs
Facilitate SAI Capacity Development for implementing ISSAIs
Enhanced Audit Quality Arrangements
Professional SAIs
Foster innovation in audit and education practice
Leverage on technological advancement
Facilitate Audit Impact
Relevant SAIs
SAI leadership and culture,
SAI inclusiveness and gender
SAI communication and stakeholder engagement

15. Professional SAI workstream
Professional SAIs
Support SAIs in determining ISSAI implementation needs
Facilitate SAI Capacity Development for implementing ISSAIs
Enhanced Audit Quality Arrangements

16. ISSAI Implementation – Support mechanism for SAIs1
Development and maintenance of Global Public Goods 2
Professional Education for SAI Auditors (PESA) 3
Quality Assurance Programme 4
Cooperative/Pilot Audits 5
3i Community of Practice 6
SAI Level ISSAI implementation support

17. Relevant Scalable Inclusive Credible
INTOSAI competency framework for education
To pilot the use of
Programmes for SAI Audit Professionals with cross-cutting competencies, 2021
To develop and pilot three education
Scaling the pilot up to regular professional education
To assess the feasibility
PESA Principles
Relevant
Scalable
Inclusive
Credible

18. The ToR signed in Brasilia 2017
IDI-CAS Partnerships
The ToR signed in Brasilia 2017

19. IDI-CAS Cooperation areas
Application Guidance
Professional Education Pilot
Blended Learning Programme
Product development and maintenance
Quality Assurance

20. IDI-CAS Current cooperation
Quality assurance of SAI Belize Compliance audit
CAS representative is the QA team leader
QA reviewers from SAIs of South Africa, Jamaica, and India
Frist draft QA report is sent to SAI Belize for fact check
Quality Assurance

21. Professional SAIs Workstream
IDI-CAS
Partnership in
Professional SAIs Workstream
Professional SAIs workstream
Support SAIs in determining ISSAI implementation needs
Facilitate SAI Capacity Development for implementing ISSAIs
Enhanced Audit Quality Arrangements

22. PESA Highlights & Timeline
Based on INTOSAI Competency Framework
Focus on education, not licensing
Evaluation of learning at two levels
Education and exam delivery online ( with optional tutorials)
Partial Cost recovery, with provision for subsidy
Delivered in English for 600 auditors
Provision for governance and quality processes
Strategic partnerships
2018
PESA Framework & Syllabus
Design and development of education programme and evaluation
Blended delivery of education and evaluation of learning
Lessons Learned and Evaluation of first delivery through peer review
Possible second delivery of pilot
2022
Decision on scaling up and regular delivery

23. Current IDI-CAS Partnership PESA
Design and development of CA syllabus
Meeting in August 2018, Brazil
PESA – Compliance Audit

24. Future IDI-CAS Partnership PESA
PESA – Compliance Audit Path
Design and development of CA education programme
Engage in evaluation
Blended delivery of education and evaluation of learning

25. Future IDI-CAS Partnership in Cooperative Audit
In PASAI on procurement audit,
Planning for OLACEFS and ASOSAI in 2019
Data analytics, public procurement
Partnership in coop audit delivery
Cooperative Compliance audit

26. IDI and CAS
Long term
Partnership

27. Lessons Learned on Compliance Audit
SAIs require new approaches to conduct compliance audit following ISSAI 4000
Adopting ISSAI 4000 based audit methodology
Setup appropriate organizational structure
Resource allocation
Supporting leadership
Capacity of SAI auditors