Session 2C Public Sector Adoption of International Standards for Supreme Audit Institutions - Yngvild Arnesen


Published on

Published in: Business
  • Be the first to comment

Session 2C Public Sector Adoption of International Standards for Supreme Audit Institutions - Yngvild Arnesen

  1. 1. GLOBAL ISSAI IMPLEMENTATIONPresentation forCReCER 201229-31 October 2012, Managua, NicaraguaBy Yngvild H. Arnesen, IDI
  2. 2. 2Presentation 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. 3International Standards of Supreme AuditInstitutions (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 PrinciplesLevel 4 Auditing Guidelines (financial, compliance and performance audit).
  4. 4. 4Why are ISSAIs important?Opportunity forSAIs globally toenhance their… Credibil- Quality ity Professiona- lism
  5. 5. 5What Challenges do SAIs Face WhenImplementing 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. 6The 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. 7Implementation 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. 83i Results Framework – Global &Regional LevelGlobal ISSAI TransregionalPublic Certification ISSAIGoods 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. 93i Results Framework – Regional & SAILevelISSAI ISSAI Based ISSAIImplemen- Cooperative Rollout intation 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. 10Long term strategy – Some PotentialThemes • 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. 11Long term strategy – Some PotentialThemes • 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 capacityFacilitate Strategic for stakeholder engagement Partnerships • SAI – PAC interaction • SAI – Media relations • Engaging with civil society organisations
  12. 12. 12Thank you!