20 september 2012, vilnius, lithuania · 2019-01-04 · 20 september 2012, vilnius, lithuania . 3i...
TRANSCRIPT
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3i Programme
ISSAI IMPLEMENTATION INITIATIVE
10th Annual Meeting of INTOSAI Compliance Audit Subcommittee 20 September 2012, Vilnius, Lithuania
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3i Programme
Presentation Plan
• About the ISSAI Implementation Initiative (3i Programme)
– IDI capacity building framework – 3i Pilot Programme – Long Term Strategy
• Cooperation with CAS • Support required from CAS
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3i Programme
IDI Mandate
• INTOSAI’s Strategic Plan envisages “the role of the IDI will be to take forward the implementation of the ISSAIs”.
• ISSAI Rollout Model
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3i Programme
IDI’s Capacity Building Framework For SAIs
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VALUE GENERATED BY SAI
(Key Audit Results – Audit Outputs &
Outcomes)
SAI Core Processes Audit & Other Processes
Support Structures & Infrastructure
External Stakeholder Relations In
depe
nden
ce &
Leg
al F
ram
ewor
k
Human Resources
Leadership & Internal Governance
SAI C
ultu
re &
En
viro
nmen
t SAI
Institutional Capacity SAI Organisational Systems &
Professional Staff Capacity
SAI Impact Contribution to Good
Governance
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3i Programme
Capacity Development for ISSAI Implementation
1. Institutional Capacity
Development
3. Organisational
Systems Capacity
Development
2. Professional Staff Capacity Development
ISSAI Implementation People, Process &
Products
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3i Programme
Pilot Run and Long Term Strategy
• Pilot run 2012 – 2014 • Long term strategy
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3i Programme
Pilot run - Programme Objective
• To facilitate implementation of ISSAIs by SAIs of developing countries, with a comprehensive capacity building programme for level 2 ISSAIs and level 4 financial audit, compliance audit and performance audit ISSAIs.
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3i Programme
Implementation Partners
• INTOSAI Professional Standards Committee, – Subcommittee on Financial Audit, – Subcommittee on Performance Audit, – Subcommittee on Compliance Audit,
• INTOSAI Capacity Building Committee, • Regional bodies • Participating SAIs • Financing Partner – World Bank • E-learning Partner - UNITAR
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3i Programme
Eligible SAIs in English Speaking Regions
• AFROSAI-E • ASOSAI • CAROSAI • EUROSAI • PASAI
Prgramme Announcement
Compliance Audit List
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3i Programme
Implementation Strategy for Pilot run
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Assess needs at regional and
SAI level
Create capacity for ISSAI
implementation
Facilitate ISSAI Implementation
Rollout at Regional & SAI
level
Develop knowledge
sharing forum on 3i
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3i Programme
Role – ISSAI Experts
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• To represent the PSC subcommittee • To provide contents for product development • To ensure alignment with sub committee views • To quality assure contents • To mentor resource team and participants • To participate actively on the knowldege forum and be a driver
for sustaining the ISSAI knowledge network and community of practice
• To provide expert advise and support to participants and SAIs
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3i Programme
Cooperation with CAS
3i Programme Activities 1. Development of iCATs – ISSAI
Compliance Assessment Tools are needs assessment tools for level 2 and Level 4 ISSAIs .
• They help in explaining ISSAI requirements, mapping current status to requirements and ascertaining the causes for SAI inability to meet ISSAI requirements
CAS Support Required • Two ISSAI experts from SAI
Tunisia present at 3 week Product Development Meeting in Oslo
• iCAT reviewed by CAS Secretariat
• Communication with ISSAI mentors
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3i Programme
Cooperation with CAS
3i Programme Activities 2. Development of e-course
on iCATs
CAS Support Required • Two ISSAI experts from SAI
Tunisia present at 3 week Product Development Meeting in Oslo
• E-course reviewed by CAS Secretariat
• Communication with ISSAI mentors
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3i Programme
Cooperation with CAS
3i Programme Activities 3. ISSAI Certification
Programme Delivery of e-course on iCATs to about 70 participants – 22 October to 7 December 2012
CAS Support Required • One expert who will act as the
authoritative voice of CAS. • ISSAI expert who will have an
overview of activities in different mentor groups and will advise mentors on answering queries or examining participant responses.
• On an average 2 hours per day on the e-learning platform for six weeks from 22 October to 7 December 2012.
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3i Programme
Cooperation with CAS
3i Programme Activities 4. Development of Audit
Template Manual and Model Audit File and course material - 2013
CAS Support Required • Contents for developing
audit template manuals and model audit file.
• One CAS expert to work with the product team developing the products
• 3 weeks in the first half of 2013.
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3i Programme
Cooperation with CAS
3i Programme Activities 5. Delivery of course on Audit
Template Manual and Model Audit File - 2013
CAS Support Required • One expert who will act as
the authoritative voice of CAS.
• 2 weeks full time if face to face or 2 hours per day for six weeks if online course.
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3i Programme
Cooperation with CAS
3i Programme Activities 6. Implementation of iCAT in
the SAIs of various INTOSAI regions
CAS Support Required • Possible support visits by
experts (one week) to help SAIs conduct iCATs.
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3i Programme
Cooperation with CAS
3i Programme Activities 7. 3i Knowledge Forum - Web
based forum for interaction, support, product access and knowledge sharing (2013)
CAS Support Required • Knowledge Sharing • Expert support • Discussion Forums • Webcasts and webinars • Expert Talk
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3i Programme
Cooperation with CAS
3i Programme Activities 8. Programme Rollout in
Arabic, French and Spanish
CAS Support Required • Similar activities and time
frame as the English rollout. • One Arabic speaking expert • One French speaking expert • One Spanish speaking
expert • 2013/2014
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3i Programme
3i Long Term Strategy
• Greater coverage – To develop critical mass for ISSAI Implementation at
SAI level – Product Development – ISSAI coverage
• Maintenance of products • Sustained support for all capacity development
aspects • Monitoring and evaluation mechanism • Communities of Practice
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3i Programme
Thank You!
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