Cooperative Audits – A Capacity
Development Strategy
EUROSAI-OLACEFS Joint Conference
Quito, Ecuador, June 2015
Einar Gørrissen,
Director General
1
Presentation Plan
Cooperative Audit & Capacity Development
IDI Cooperative Audit Model & Coverage
IDI Cooperative Audit Model – Principles & Challenges
2
Cooperative Audit & Capacity Development
Institutional
Capacity
Organisational
Systems
Capacity
Professional
Staff Capacity
Cooperative
Audits can be
used to support
all three
aspects of
capacity
development
3
Cooperative Audit & Capacity Development
Institutional
Capacity
Organisational
Systems
Capacity
Professional
Staff Capacity
• Institutional capacity -Seeking mandate to do
audits in new areas e.g. audit of borrowing and
lending framework
• Organisational systems capacity – use of
guidance and global public goods to build SAI
methodology in a particular audit area.
Commitment from the SAI to carry out audits
on a regular basis.
• Professional staff capacity –Learner centred
blended learning for SAI teams. Further
strengthening the learning through practical
audit application
4
Cooperative Audit Support Model
SAI Commitment
Agreement
with SAI
leadership
Roles &
responsibilities
eLearning
Focus on
subject
matter &
methodology
Global Public
goods
Design &
Deployment
on IDI
platform
Audit Planning Meeting
SAI audit
teams
Expert
support for
audit
planning
Audit Review Meeting
Quality
Assurance
Support for
finalising
Independent
audit report
assurance of
audit quality
Onsite/online support during audit
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eLearning in Cooperative Audit
• Development of
ecourse by regional
team of mentors
• Deployment of course
on IDI platform
• Online planning,
document exchange
• Online Support by
experts
• Web based
community of practice
6
IDI Supported Cooperative Audits
91 SAI teams supported in 2014
ASOSAI : PA Disaster Management
CAROSAI :
PA Revenue
CREFIAF : PA Gender &
Environment
OLACEFS : PA fighting poverty
AFROSAI-E : PA Extractives,
FA externally aided projects agriculture
Transregional : Auditing Borrowing &
Lending Frameworks, IT Audit , Forestry,
SDGs
PASAI : Five PAs environment audits,
FA externally aided project
7
, CA Procurement
Cooperative Audit Support Model - Principles
SAI Commitment – Leadership commitment in carrying out audits, issuing
reports, sustaining development in the SAI
Facilitation – SAI teams facilitated through the process. No fixed
solutions
ISSAI Based – Use of FA, PA, CA ISSAIs and subject specific ISSAIs
Blended solution – eLearning support combined with face to face
support
Use of global public goods & regional resources – for local capacity
development & understanding of audit environment
Quality Assurance -independent assurance of audit quality as per ISSAIs
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Cooperative Audit Support Model - Challenges
Differences in SAI
Institutional
Framework
Sustaining Change
Legal requirements &
confidentiality
Creating Critical Mass
Differences in SAI
capacity
Strategic Alignment
9
Cooperative Audit Support Model - Challenges
What measures
can we take to
meet these
challenges ?
10