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

2. 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)

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

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

5. 5
What Challenges do SAIs Face When
Implementing the ISSAIs?
• 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

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

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

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

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

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

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

12. 12
Thank you!
www.idi.no