1. 3i Programme First Phase (2012-2014) ISSAI Implementation Initiative 1

2. 3i Programme Presentation Plan 2 3 3i ObjectiveISSAI Implementation – SAI Perspective3i Results so farPlan for 2013/2014Contributions to the 3i programme3i Experiences and Lessons LearnedImplementation issuesCAS support for 3i programme

3. 3i Programme 3i Programme Objective 3 Current Situation ISSAI based audit practice Support SAIs in developing countries in implementing ISSAIs

4. 3i Programme ISSAI Implementation – SAI Perspective 4 What do ISSAIs say ? What is my SAI situation in relation to ISSAIs ? What are my SAIs needs for ISSAI Implementation ?

5. 3i Programme 5 How can I implement ISSAIs ? ISSAI Implementation – SAI Perspective

6. 3i Programme ISSAI Implementation Support What do ISSAIs say ? What does my SAI need in order to implement ISSAIs How can my SAI develop a strategy to implement ISSAIs How can my SAI implement ISSAIs at the level of audit practice 6 iCATs ISSAI Implementation Handbooks ISSAI Certification ISSAI based audits Startup support 3i Community portal

7. 3i Programme 3i Results so far The iCATs and the 3i Management Workshops have been ‘eye openers’ for SAI management and staff. Greater understanding of implementation implications Informal networks and bilateral cooperation Feedback to standard setting mechanism 7

8. 3i Programme 3i Results So Far 8 Three iCATs Developed Financial audit, performance audit and compliance audit ISSAIs at level 4. Handbook Two Draft ISSAI Implementation Handbooks developed For Financial and Performance Audit. Certification E-courses on iCATs completed First phase of ISSAI Certification Programme – 261 participants from 67 SAIs. Two E-courses on Implementing ISSAIs PA and FA launched and one workshop on Facilitating ISSAI Implementation developed 3i Portal 3i Community Portal launched 3i Management Workshop Five 3i Management Workshops held 164 top managers from 77 SAIs conducted strategic discussions on ISSAI Implementation. 54 statements of commitments signed

9. 3i Programme 3i Community Portal 9 www.idicommunity.org Launched on 27 May 2013

10. 3i Programme Plan 2013 ISSAI Certification Programme – Two E-courses on Implementing PA and FA ISSAIs – Workshop on Facilitating ISSAI Implementation for PA and FA participants Cooperative Performance Audit on Public Debt ( PASAI) 10

11. 3i Programme Plan 2014 ISSAI Certification Programme for Compliance Audit – Product Development Meeting for ISSAI Implementation Handbook – Compliance Audit – three weeks in February 2014 – E-course of Implementing CA ISSAIs – 7 weeks April – May 2014 – Workshop on Facilitating ISSAI implementation – for CA participants - one week June 2014 Review of iCATs –including CA iCAT Cooperative Audits in CAROSAI and ASOSAI Evaluation of 3i Programme 11

12. 3i Programme Other Language Roll Outs 12 ARABOSAI Step 1: Create awareness – Translation of iCATs: October 2013 – Management workshop: June 2014 Step 2: Create capacity – Translation of Handbook: November 2014 – ISSAI and Facilitation design meeting: March 2015 – ISSAI and Facilitatrion workshop: September 2015 Step 3: SAI Level roll out: Before 2016 – Conduct iCAT – Develop strategy – Pilot audit Step 4: ISSAI Knowledge network : Online OLACEFS and CREFIAF is subject to funding being available.

13. 3i Programme Contributions to 3i Programme 13 No.Compliance Audit 1. Grenada 2. Lesotho 3. Samoa 4. Turkey CAS 3 Experts from SAI Tunisia (2) and SAI Norway ISSAI Mentors ISSAI Experts In Kind Contribution

14. 3i Programme Contributions to 3i Programme IDI Contribution Responsible for 3i Administrative costs Staff payment other than salary Regional Contribution Administration, facilitation, hosting, monitoring PSC and Sub Committee Contributions Provision of expertise for developing products, certification programme, expert advise 14

15. 3i Programme 3i Experiences SAI level understanding of ISSAIs Ability to exercise professional judgment SAI leaders at the centre of implementation Need to look at the entire framework Resource persons for SAI level issues in the ISSAI framework 15

16. 3i Programme 3i Experiences Language issues Maintenance of tools and guidance Need for SAI level support to create critical mass Need for scaled up, continuous support from PSC and its subcommittees 16

17. 3i Programme Implementation Issues for Compliance Audit arising from the 3i Programme 17

18. 3i Programme Difficulties in determining requirements for an compliance audit practice at level 4. Issue of combined financial and compliance audits – need for detailed requirements from such combined audits at level 4. Need for cooperation between FAS and CAS to determine the audit practice to be followed for such combined audits e.g audit of budget execution. Need to explain compliance frameworks while conducting such audits. 18

19. 3i Programme Nature of assurance in compliance audit. What does a professionally qualified compliance auditor look like? What kind of knowledge and skills should the auditor possess? 19

20. 3i Programme Required CAS Support for 3i Programme 20

21. 3i Programme Role of CA Expert Who can explain compliance audit as a profession at all three levels: Institutional level – what kind of a mandate and legal framework is needed for compliance audit practice, Organisational level – what kind of quality control mechanisms does the SAI need to have in place for a sustained compliance audit practice, Professional level – what does a sustained compliance audit practice look like? Expert can explain the interrelationship between compliance audit, financial audit and performance audit. 21

22. 3i Programme CAS Support for 3i Product Development – Creation and updating of Tools (e.g. iCAT) and Handbooks (ISSAI Implementation Handbook) to facilitate implementation of compliance audit ISSAIs 22

23. 3i Programme CAS Support for 3i Expert Support – SAIs need expert support while implementing CA ISSAIs, in conducting iCATs, in setting up ISSAI based audit practices or conducting ISSAI based audits. Support can be provided: – Electronically by reviewing the work done by SAIs – Support visits to SAIs, or – Review meetings for a group of SAIs. 23

24. 3i Programme CAS Support for 3i Expert able to facilitate – Face to face workshops for CA ISSAIs, – Mentor participants in e-courses, and – CA Communities of Practice in 3i Portal Support in Arabic, French and Spanish 24