PSC Steering Committee Meeting,
20-22 May 2014, Bahrain
3i Programme
Presentation Plan
3i Results
3i Value & Benefits
3i Plans 2014-2016
3i Lessons Learned & Way Forward
SAI PMF
3i Programme
2
3i Results Framework
1.Development of
Global Public Goods
5.SAI level ISSAI
Implementation
Startup
4.ISSAI Based
Cooperative Audits
3i Programme
2.ISSAI Certification
Programmes
3.ISSAI Knowledge
Network/Community
of Practice
3
Implementation Partners
3i Programme
INTOSAI
Professional
Standards
Committee
Subcommittee on
Financial Audit
Subcommittee on
Performance Audit
Subcommittee on
Compliance Audit
INTOSAI Capacity
Building Committee
INTOSAI Regional
bodies
Participating SAIs
Financing Partner –
World Bank, USAiD
E-learning Partner UNITAR
4
3i Coverage
102 SAIs and 2 sub national audit offices
• AFROSAI-E-22
ASOSAI-20
EUROSAI-11
PASAI-15+2 Sub-National
CAROSAI-15
OLACEFS – 19 SAIs
ARABOSAI – 20 SAIs
invited
CREFIAF – Seeking
funding
3i Programme
5
iCATs – Financial, Performance & Compliance
Audit
• Available in English,
Spanish and Arabic
• French version coming
soon
• Revised to include Level 3
• 3857 iCATs downloads
• 35 iCATs completed by 17
SAIs
• 20 SAIs - iCATs are
ongoing
3i Programme
6
ISSAI IMPLEMENTATION HANDBOOKS
• ISSAI Implementation
Strategy
• ISSAI Implementation
issues
• Setting up ISSAI based
audit practice
• Case Study
• Used in ISSAI
Certification
Programmes
• 1156 downloads
3i Programme
7
ISSAI Certification Programmes
• ISSAI Experts from INTOSAI PSC
subcommittees
• ISSAI Mentors from INTOSAI regions
• ISSAI Facilitators – 117 PSC-IDI
certified facilitators
• 261 participants from 67 SAIs
3i Programme
8
ISSAI Certification Programmes
 Financial, Performance
& Compliance Audit
 15 week programme
 Selection
 Ecourse on iCATs
 Ecourse on
Implementing ISSAIs
 3i Workshops on
Facilitating ISSAI
Implementation
 PSC- IDI Certification
3i Programme
9
ISSAI Based Cooperative Audits
• PASAI – Cooperative Performance Audit of
Public Debt , Cooperative Financial Audit of
Externally Aided Projects
• CAROSAI – Cooperative Performance Audit of
Revenues
• AFROSAI-E – Cooperative Performance Audit
of Extractive Industries
• ASOSAI – Planned for 2014-2015
3i Programme
10
3i Management Workshops
• Conducted in six
INTOSAI regions
• 174 top managers from
96 SAIs discuss strategic
issues related to ISSAI
Implementation.
• 72 statements of
commitments signed.
3i Programme
11
3i Community Portal
Launched on May 2013
Provides a platform for
knowledge creation,
interaction, sharing and
support for ISSAI
implementation
9983 visits, 5013 downloads
www.idicommunity.org
3i Programme
12
Value and Benefits of 3i
• Enhanced awareness and understanding of detailed
ISSAI requirements and implications of ISSAI
implementation
• Wide stakeholder buy in and community ownership
through facilitation approach and engagement with SAI
leadership.
• Feedback mechanism to standard setting bodies in
INTOSAI.
• Informal and formal networks and cooperation
3i Programme
13
ISSAI Experts & Mentors
No.
1.
2.
3.
4.
5.
6.
7.
Financial Audit
Cook Islands
Jamaica
Philippines
United Arab Emirates
AFROSAI-E Secretariat
Canada
Bhutan
Performance Audit
Fiji
India
Lesotho
St. Lucia
Bhutan
Brazil
South Africa
Compliance Audit
Grenada
Lesotho
Samoa
Turkey
8.
9.
10.
11.
Tanzania
Estonia
Sweden
Georgia
FYR Macedonia
Bangladesh
Tunisia
3i Programme
Pakistan
Lithuania
Norway
14
Resourcing of 3i
•
•
•
•
•
•
3i Programme
Support from World Bank
TOR with PSC and its subcommittees
MOU with SAI Brazil
Grant agreement with USAID for 3i in ARABOSAI
Scaled up support from host SAIs
Translations by SAI Mexico and SAI UAE
15
3i Plans
•
•
•
•
•
3i Programme
Completion of ISSAI Certification Programmes
3i in OLACEFS & ARABOSAI in 2014-2016
Maintenance of 3i global public goods
Monitoring of iCAT implementation
Evaluation of Phase 1
16
Way Forward
• Support for ISSAI
implementation
included in IDI’s
revised mandate,
endorsed by INCOSAI
in October 2013
• www.idi.no
3i Programme
17
Way Forward
Professional
Standard
Setting
3i Programme
Professional
Standard
Setting
Public Sector Audit Profession
Education Accreditation
Monitoring
and
Evaluation
18
Lessons Learned & Way Forward
Critical Mass of
qualified Public
Sector Audit
Professionals
3i Programme
Accreditation
for Public
Sector Audit
Professional
19
• IO 1 – Effective SAI Capacity Development
Programmes
• In the long run ISSAI Implementation at SAI
level will be possible only through a professional
workforce. The IDI will partner with other
INTOSAI and professional bodies to explore a
range of accreditation options for SAI staff and
management working in different audit streams
• Part of a task force of FAC to write a white paper
on accreditation and certification
3i Programme
20
Way Forward
Competency
Framework
Syllabus
Developmen
t & Delivery
Mechanisms
Evaluation
of
knowledge
and skills
Continuous
Professional
Education
Accountabili
ty
Mechanism
Recognition at SAI Level ?
Alignment with regional initiatives ?
3i Programme
21
Lessons Learned & Way Forward
Role of SAI
Leadership
3i Programme
Leadership
Development
– Young SAI
Leaders
Programme
22
Lessons Learned & Way Forward
Implementation
Guidance
3i Programme
Co-branding of
implementation
guidance based on
due process for
quality assurance
& maintenance
23
Lessons Learned & Way Forward
Common
Evaluation
Framework for
Implementation
3i Programme
SAI PMF
adopted by
INCOSAI in
2016
24