Capacity Development Mr Jrgen Kosmo Auditor General of Norway - PowerPoint PPT Presentation

Modern Challenges for SAIs’ Capacity Development Mr Jørgen Kosmo Auditor General of Norway Chairman of the INTOSAI Development Initiative IV EUROSAI/ARABOSAI Joint Conference- Azerbaijan, Baku, 16-18 th April 2013

Presentation Outline • SAIs’ objectives and challenges 1 • IDI’s framework for developing SAIs’ capacity 2 • Examples of IDI’s Capacity Development programmes 3 IV EUROSAI/ARABOSAI Joint Conference 2

Presentation Outline • SAIs’ objectives and challenges 1 • IDI’s framework for developing SAIs’ capacity 2 • Examples of IDI’s Capacity Development programmes 3 IV EUROSAI/ARABOSAI Joint Conference 3

SAI’s objectives : The extent to which SAIs are able to make a difference to the lives of citizens depends on SAIs: 1. Strengthening the accountability, integrity, and transparency of government and public entities 2. Demonstrating ongoing relevance to citizens and other stakeholders 3. Being model organizations through leading by example IV EUROSAI/ARABOSAI Joint Conference 4

To play their expected role and reach their objectives, SAIs should comply with ISSAIs : Level 1 - Founding Principles Level 2 - Prerequisites • The development of the ISSAIs was for the Functioning of SAI the focus of INTOSAI during its first strategic plan Level 3 - Fundamental Auditing Principles • The ISSAIs framework is composed of four levels Level 4 - Auditing Guidelines • The implementation of the ISSAIs is a demanding task. IV EUROSAI/ARABOSAI Joint Conference 5

1. Institutional To play their expected role and Capacity reach their objectives, SAIs’ Development should have a capacity development approach that takes 3. into consideration all 3 2. Professional Organisational dimensions of SAI’s capacity. Staff Capacity Systems Development Capacity Development IV EUROSAI/ARABOSAI Joint Conference 6

Presentation Outline • SAIs’ objectives and challenges 1 • IDI’s framework for developing SAIs’ capacity 2 • Examples of IDI’s Capacity Development programmes 3 IV EUROSAI/ARABOSAI Joint Conference 7

IDI’s Capacity Development Framework for SAIs SAI Organisational Systems & Professional Staff Capacity VALUE & BENEFITS OF SAIs Leadership & Internal 1. Strengthening the SAI Institutional Governance accountability, Capacity integrity and transparency of SAI Core Processes government and Audit & other Processes Independence & public entities Legal Framework 2. Demonstrating ongoing relevance to citizens and other Human Support Structures stakeholders & Infrastructure Resources 3. Leading by example SAI Culture & External Stakeholder Relations Environment IV EUROSAI/ARABOSAI Joint Conference 8

Presentation Outline • SAIs’ objectives and challenges 1 • IDI’s framework for developing SAIs’ capacity 2 • Examples of IDI’s Capacity Development programmes 3 IV EUROSAI/ARABOSAI Joint Conference 9

3i Pro i Program gramme me Objectives of ISSAI implementation initiative Assist the SAIs in identifying implementation needs Create capacity for ISSAI implementation Facilitate start up of SAI level ISSAI implementation Create an active knowledge community IV EUROSAI/ARABOSAI Joint Conference 10

3i Pro i Program gramme me Why ISSAI implementation Initiative? Vast Considerable INTOSAI gave IDI majority of resource, the mandate to Need 190 capacity and support ISSAI expressed INTOSAI skills Implementation by SAIs member SAIs are constraints in in SAIs of and located in implementing developing regions developing ISSAIs countries countries IV EUROSAI/ARABOSAI Joint Conference 11

3i Pr 3i Programme gramme Outcomes of the Programme ISSAI Compliance Assessment Tools (iCAT) ISSAI Facilitators 180 ISSAI Implementation Handbook Handbook SAIs carried out iCAT 30 Knowledge sharing on ISSAI implementation Knowledge 3i Community Portal Community IV EUROSAI/ARABOSAI Joint Conference 12

3i Pro i Progr gramme amme Plans for 2013/14 E-learning Facilitation Skills E-learning The programme Courses Workshop Course on will be launched on Financial and for Financial and Compliance in Arabic, French Performance Performance Audit ISSAI and Spanich Audit ISSAI Audit Implementation Implementation Handbook Handbooks • First Quarter, 2013 • October • August 2014 /November /September 2013 2013 IV EUROSAI/ARABOSAI Joint Conference 13

3i i Pr Prog ogramme ramme Long Term Strategy • First Phase (2012-2014) – Cooperation with 5 INTOSAI regions • Long Term Strategy: ISSAI Implementation will form an integral part of IDI Strategic Plan 2014-2018 Some Long Term Issues • Professionalisation of SAIs • Electronic Working papers • Leadership and Internal Governance • Communication and Stakeholder Management • Performance, Transparency and Accountability of SAIs IV EUROSAI/ARABOSAI Joint Conference 14

ID IDI/ I/ARABOSAI ARABOSAI Qua ualit lity Assurance surance Pr Programme gramme Greater awareness regarding good practices in Quality Assurance Programme Stronger Quality Assurance systems in SAIs expected results Regular conduct of Quality Assurance Reviews Improved audit practices in SAIs IV EUROSAI/ARABOSAI Joint Conference 15

ID IDI/ I/ARA ARABOSAI BOSAI Qua ualit lity y Assurance surance Pr Programme gramme Programme components Planning meeting Training in Quality Conduct of pilot Post programme Assurance QA reviews activities • Cooperation • 8 teams • QA reviews • SAIs should agreements trained in conducted at adopt QA signed with 8 conducting SAI level and manuals SAIs QA reviews at at financial • SAIs should SAI level and and train more at financial performance and audit levels staff in performance conducting • QA guide audit levels adapted to QA reviews each SAI environment November May 2012 June to June 2013 2011 September 2012 IV EUROSAI/ARABOSAI Joint Conference 16

Thank you IV EUROSAI/ARABOSAI Joint Conference 17