1. GLOBAL ISSAI IMPLEMENTATION Presentation for CReCER 2012 29-31 October 2012, Managua, Nicaragua By Yngvild H. Arnesen, IDI

2. Presentation Plan What are International Standards of Supreme Audit Institutions (ISSAIs) ? Why is ISSAI implementation important to Supreme Audit Institutions (SAIs)? What challenges do SAIs face? IDI’s contribution: the ISSAI Implementation Initiative (3i) 2

3. International Standards of Supreme Audit Institutions (ISSAIs) – 2010 INCOSAI 3 Founding Principles Prerequisites for SAIs Fundamental Auditing Principles Auditing Guidelines (financial, compliance and performance audit). Level 1 Level 2 Level 3 Level 4 Independence, Transparency & Accountability, Code of Ethics, Quality Control Lima Declaration

4. Why are ISSAIs important? Credibil- ity Professiona- lism Quality 4 Opportunity for SAIs globally to enhance their…

5. Vast majority of 190 INTOSAI member SAIs are located in developing countries Many face considerable resource, capacity and skills constraints in implementing ISSAIs – long term endevour Need for support for implementation expressed by SAIs and regions 5 What Challenges do SAIs Face When Implementing the ISSAIs?

6. The IDI ISSAI Implementation Initiative (3i Programme) – first phase (2012-14) Scope: To facilitate implementation of  level 2 ISSAIs  level 4 ISSAIs on financial, compliance and performance audit by SAIs of developing countries Funded by World Bank 6 IDI has a mandate from INTOSAI to support ISSAI implementation in SAIs of developing countries 2012: Programme activities in English speaking INTOSAI regions 2013: Programme activities in Arabic, French and Spanish for ARABOSAI, CREFIAF and OLACEFS

7. Implementation Partners 7 IDI INTOSAI Capacity Building Committee INTOSAI PSC Financial Audit SC Performance Audit SC Compliance Audit SC Participat- ing SAIs World Bank E-learning Partner: UNITAR INTOSAI Regional Bodies

8. 3i Results Framework – Global & Regional Level Global Public Goods ISSAI Compliance Assessment Tools (2012) Audit Template Manuals and Model Audit Files (2013) ISSAI Certification Programmes E-learning courses in financial, performance & compliance audit ( 2012- 13) Global Pool of at least 180 ISSAI Facilitators Transregional ISSAI Knowledge Network Interactive web based forum for expert support and knowledge sharing 8

9. 3i Results Framework – Regional & SAI Level ISSAI Implemen- tation Strategy Regional 3i Management Workshops (2012-2013) ISSAI Compliance Assessments by SAIs ISSAI Based Cooperative Audits By ISSAI Facilitators and audit teams (2013) Regional level coordination and cooperation ISSAI Rollout in SAIs Support for startup of SAI level rollout (2014) 9

10. Long term strategy – Some Potential Themes Leadership Development Framework Strategic Planning & Management Performance Management Change Management Assist in SAI Leadership Development Guidance on Performance Accountability Reporting Capacity creation for development of Performance Measurement systems Promote SAI Accountability & Transparency 10

11. Long term strategy – Some Potential Themes Results Framework for regional –global capacity building structures Technical and capacity building support Facilitate regional, transregional and global knowledge networks. Promote alignment between INTOSAI and regional products. Support development of regional bodies Guidance for best practices in communicating with different stakeholders Enhance SAI leadership ’s capacity for stakeholder engagement SAI – PAC interaction SAI – Media relations Engaging with civil society organisations Facilitate Strategic Partnerships 11

12. Thank you! www.idi.no 12