1. 13.10.2015 Seite 1 OCTOBER 2012, MANAGUA, NICARAGUA - CRECER 2012 - BERNARD HOLSTEIN, GIZ / GERMAN SAI “BUNDESRECHNUNGSHOF” PUBLIC SECTOR ADOPTION OF ISSAI STANDARDS - AN EXAMPLE FROM EUROPE -

2. 13.10.2015 Seite 2 Content  The German SAI “Bundesrechnungshof”  EUROSAI and the Strategic Plan 2011-2017  The Strategic Goal 2: Professional Standards  Status Quo and next steps

3. 13.10.2015 Seite 3 The German Supreme Audit Institution (SAI) - key facts about the Bundesrechnungshof -  The Bundesrechnungshof is a supreme federal authority. Within the hierarchy of federal authorities, it has the same status as the Office of the Federal President, the Federal Chancellery and the federal government departments.  The Bundesrechnungshof examines federal financial management. Its audit missions cover annual federal revenues and expenditures amounting to over € 500 billion.  As an independent body of government auditing it is subject only to the law. No other government institution may instruct it to perform an audit. Additionally there are in every Federal State (16) independent Audit Institutions.

4. 13.10.2015 Seite 4 Government and Federal Ministries Federal Parlament 16 Federal States, Presidents and Ministries of the Federal States FederationStates Cities Districts Local entities Germany European Union The structure of the Federal Republic of Germany

5. 13.10.2015 Seite 5 FederationSupreme Audit Institution 16 Federal States Cities, Districts 16 State Courts of Audit Entities of local control European UnionEuropean Court of Auditors The system of external financial control

6. 13.10.2015 Seite 6  External organization  Headquarters in Bonn  Branch office in Potsdam  9 regional audit offices  Internal organization  9 audit divisiones  48 audit units  Presidencial division  Total workforce of 1.300 PRPR IIIIIIIVVVIVIIVIIIIX The German Supreme Audit Instituion (SAI) - Federal Court of Auditors / Bundesrechnungshof -

7. 13.10.2015 Seite 7 Content  The German SAI “Bundesrechnungshof”  EUROSAI and the Strategic Plan 2011-2017  The Strategic Goal 2: Professional Standards  Status Quo and next steps

8. 13.10.2015 Seite 8 EUROSAI - 50 members from all over Europe -  The European Organization of Supreme Audit Institutions (EUROSAI) is one of INTOSAI’s seven regional working groups.EUROSAI  INTOSAI groups together the Supreme Audit Institutions (SAIs) of 190 countries and it is listed as a support organization of the United Nations.  EUROSAI was set up with 30 members. Now membership stands at 50 SAIs (the SAIs of 49 European States and the European Court of Auditors). The German SAI is from the beginning one of the members. EUROSAI

9. 13.10.2015 Seite 9 EUROSAIs Strategic Plan 2011 - 2017 - Challenges and solutions - There are 4 Strategic Goals adopted in Lisbon, Portugal, June 2011: 1.Capacity Building (Facilitate the development and the strengthening of institutional capacity of EUROSAI members) 2.Professional Standards (Promote and facilitate the implementation of ISSAI and contribute to their further development) 3.Knowledge Sharing (Encourage cooperation and exchange of experience) 4.Governance and Communication (Manage EUROSAI in accordance with the principles of good governance and effective communicaction)

10. 13.10.2015 Seite 10 Content  The German SAI “Bundesrechnungshof”  EUROSAI and the Strategic Plan 2011-2017  The Strategic Goal 2: Professional Standards  Status Quo and next steps

11. 13.10.2015 Seite 11 Strategic Goal 2: Implementation of ISSAI - Goal Team and tasks -  The Team:  Chair: SAI Germany  12 Members: Austria, Belgium, Georgia, Hungary, Macedonia, Latvia, Lithuania, Portugal, Romania, Russia, Slovakia, Ukraine  Tasks:  Raise the awareness of the ISSAI  Encourage translations into official EUROSAI languages (Eng., Fr., Sp., Rus., Ger.)  Identify the needs of EUROSAI members in implementing ISSAI and support them in the impl. process  Organise seminars, provide advice how to implement ISSAI  Share experiences and lessons learned

12. 13.10.2015 Seite 12  To improve the implementation of ISSAI there is a detailed operational plan with key projects, tasks, responsibilities and a timetable  Highest priorities:  Raise awareness of ISSAI: provide translations; establish ISSAI information section on EUROSAI website  Support members in implementing the ISSAI: needs assessment survey; collect and provide relevant material  Contribute to further development of the ISSAI: establish contact with relevant INTOSAI committees, feedback to INTOSAI on results of survey Strategic Goal 2: Implementation of ISSAI - Operational Plan -

13. 13.10.2015 Seite 13 Content  The German SAI “Bundesrechnungshof”  EUROSAI and the Strategic Plan 2011-2017  The Strategic Goal 2: Professional Standards  Status Quo and next steps

14. 13.10.2015 Seite 14 Status Quo (1) - Initial steps taken.... -  Needs assessment survey:  The Survey has been sent to all EUROSAI members in February 2012  37 questionnaires have been returned (74% of EUROSAI members)  Main results:  For most SAIs the ISSAI levels 1, 2 and 3 and on level 4 the implementation guidelines on Financial, Performance and Compliance Audit are relevant  Most SAIs apply the ISSAI, usually parts of the framework, either as SAI standards or as guidelines supporting other standards  Limited human resources are the main obstacles for applying the ISSAI, followed by financial reasons and language problems  Support for the application of the ISSAI in SAIs is needed mostly with regard to ISSAI level 4, especially for applying the implementation guidelines on financial and performance audit, preferably in the form of seminars, cooperation or consulting with other SAIs and guidelines, handbooks or good practice examples

15. 13.10.2015 Seite 15 Status Quo (2) - Initial steps taken.... -  Information on ISSAI published  ISSAI focus in EUROSAI Magazine 2011  ISSAI spotlight on Harmonisation Project in EUROSAI Magazine 2012  New EUROSAI website in progress  Cooperation with IDI regarding the Global ISSAI Implementation Programme (3i Programme) established  Contacts between GT 2 and the INTOSAI PSC and its sub- committees established

16. 13.10.2015 Seite 16 Next steps...  Publish ISSAI section (including Russian translation of ISSAI) on EUROSAI website (will probably be launched in the beginning of 2013)  Support IDI concerning the EUROSAI participants in the 3i-Programme (9 EUROSAI members confirmed participation/as of 18/09/12)  Organise seminar / workshop based on the results of the needs assessment  Cooperate with European Confederation of Institutes of Internal Auditors (ECIIA)  Joint seminar or workshop  Encourage EUROSAI members to comment on the exposure drafts of the new ISSAI on level 3 (ISSAI 100, 200, 300 and 400)

17. 13.10.2015 Seite 17 ISSAIs and GIZ in Latinamerica...  GIZ can support (together with CCR, the Capacity Building Commitee of OLACEFS…) the implementation of ISSAIs in Latinamerica / within OLACEFS with activities like:  Seminars / workshops  Technical assistance to special projects  Preparation of handbooks, translations….

18. 13.10.2015 Seite 18 Thank you for your attention!