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3i Programme First Phase (2012-2014)

3i Programme First Phase (2012-2014) . ISSAI Implementation Initiative. Presentation Plan. 3i Programme Objective. Support SAIs in developing countries in implementing ISSAIs. ISSAI Implementation – SAI Perspective.

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3i Programme First Phase (2012-2014)

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

  2. Presentation Plan

  3. 3i ProgrammeObjective Support SAIs in developingcountries in implementingISSAIs

  4. ISSAI Implementation – SAI Perspective What do ISSAIssay ? What is my SAI situation in relation to ISSAIs ? Whatare my SAIsneeds for ISSAI Implementation ?

  5. ISSAI Implementation – SAI Perspective Howcan I implementISSAIs ?

  6. ISSAI Implementation Support iCATs ISSAI Certification ISSAI based audits Startup support 3i Community portal ISSAI Implementation Handbooks

  7. 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

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

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

  10. Plan 2013 • ISSAI Certification Programme • Two E-coursesonImplementing PA and FA ISSAIs • WorkshoponFacilitating ISSAI Implementation for PA and FA participants • Cooperative PerformanceAuditon Public Debt ( PASAI)

  11. Plan 2014 • ISSAI Certification Programme for ComplianceAudit • ProductDevelopmentMeeting for ISSAI ImplementationHandbook – ComplianceAudit – threeweeks in February 2014 • E-courseofImplementing CA ISSAIs – 7 weeks April – May 2014 • WorkshoponFacilitating ISSAI implementation – for CA participants - oneweek June 2014 • ReviewofiCATs –including CA iCAT • Cooperative Audits in CAROSAI and ASOSAI • Evaluationof 3i Programme

  12. OtherLanguage Roll Outs ARABOSAI • Step 1: Createawareness • Translation of iCATs: October 2013 • Management workshop: June 2014 • Step 2: Createcapacity • Translation of Handbook: November 2014 • ISSAI and Facilitation design meeting: March 2015 • ISSAI and Facilitatrionworkshop: September 2015 • Step 3: SAI Level roll out: Before 2016 • ConductiCAT • Developstrategy • Pilot audit • Step 4: ISSAI Knowledgenetwork : Online OLACEFS and CREFIAF is subject to fundingbeingavailable.

  13. Contributions to 3i Programme In KindContribution ISSAI Mentors ISSAI Experts

  14. Contributions to 3i Programme IDI Contribution • Responsible for 3i • Administrative costs • Staff paymentotherthansalary Regional Contribution • Administration, facilitation, hosting, monitoring PSC and Sub Committee Contributions • Provisionofexpertise for developingproducts, certificationprogramme, expertadvise

  15. 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

  16. 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

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

  18. 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.

  19. 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?

  20. Required CAS Support for 3i Programme

  21. 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.

  22. 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

  23. 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.

  24. 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

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