The INTOSAI Development Initiative is an INTOSAI body, which supports Supreme Audit Institutions in developing countries, in their efforts to sustainably enhance performance, independence and professionalism. IDI provides this support by facilitating and coordinating effective SAI capacity development programmes; developing and disseminating Global Public Goods; strengthening regional bodies, networks and communities; and mobilizing scaled up and more effective support to SAIs.

IDI’s mission is aligned with the strategic goals of EUROSAI:

• Supporting effective, innovative and relevant audits by promoting and brokering professional cooperation.
• Helping SAIs deal with new opportunities and challenges by supporting and facilitating their institutional capacity development.

This natural alignment has led to a long history of cooperation between IDI and EUROSAI. Both institutions have developed in tandem from having a training focus to have a larger capacity development focus for effective, accountable, inclusive SAIs. As the institutions have evolved so has the cooperation and we have transitioned the way that we cooperate to help SAIs.

IDI and EUROSAI initially partnered for training. They collaborated on a permanent basis with the EUROSAI Training Committee from 2000 to 2011. In particular, EUROSAI cooperate with IDI in the development of the Long Term Regional Training Programme (LTRTP) which was delivered in two phases: Phase I (2000-2002) aimed to candidate countries EU membership (EUROSAI provided human resources and organisational support to this Phase). Phase II (2003-2005) which involved SAIs from Eastern Europe, the Balkans and the Central Asian Republics. EUROSAI contributed to this Phase also with a financial support that represented 9.5% of the total amount of the Project. In 2006, EUROSAI financially supported the project “Auditing of the Public Debt”, a programme executed in the countries of the Community of Independent States (CIS) and Mongolia.

They moved over period of time to partner on large capacity development initiatives like the IDI’s Trans-regional Capacity Building Programme in Audit of Public Debt Management (2009-2011) in which EUROSAI provided financial support;  the IDI ISSAI Implementation Initiative -3I, a comprehensive capacity building programme for supporting the implementation of ISSAIs (2012-2014). In 2013 EUROSAI and IDI signed a Cooperation Agreement for partnering to support eligible SAIs in EUROSAI in ISSAI implementation. While IDI and EUROSAI can provide support for ISSAI Implementation, the implementation itself is the responsibility and decision of the SAIs.  In March 2013 the 3i Management Workshop EUROSAI-IDI took place in Sarajevo (Bosnia and Herzegovina) and Statements of Commitments were signed between participating SAIs, EUROSAI and IDI.

Developing in this way has led to two institutions that cherish cooperation and offer each other support. The two institutions share a dynamic flexible dialogue that shapes the way they both work.

Both IDI and EUROSAI work across the three INTOSAI goal areas of knowledge sharing, professional standards and capacity development. In areas where EUROSAI works to facilitate the sharing of knowledge and experience within the region, sharing best practices or exploring emerging issues, IDI support EUROSAI for example by contributing speakers (IDI participated in the joint Conference organised by EUROSAI with ASOSAI in 2019 and 1^st EUROSAI AFROSAI Seminar on the topic of SDGs). In addition, IDI contributes regularly to the EUROSAI magazine. Moreover, IDI actively participates in discussions and meetings of EUROSAI bodies (such as the Task Force on Audit and Ethics, the Governing Board and the Congress) that usually have IDI participants or observers. Similarly, when IDI organise events EUROSAI participates.

In the area of capacity development IDI and EUROSAI work on projects together maintaining close cooperation in reaching the SAIs. The Regional Organizations are IDI’s key partners for regional implementation of each its work streams (Professional SAIs, Relevant SAIs, Independent and Well Governed SAIs). While each region differs in its mandate, aspirations and organisational set-up, the Regional Organizations are essential partners for communicating and coordinating with their member SAIs, and for understanding the regional context and needs. The Regional Organizations are also key partners in the development and delivery of IDI. Where IDI offers capacity development events EUROSAI supports IDI in reaching out to SAIs and disseminating information about IDI’s activities. EUROSAI supports IDI in knowing what the priorities and needs of SAIs in the region are, for example by attending the IDI workshops and meetings with INTOSAI Regions; assisting with the dissemination of the IDI global survey; and working together with IDI for a Needs Assessment Workshop at INCOSAI 2016.

IDI partners with EUROSAI in their role as a provider of supports. IDI provided an e-learning platform to EUROSAI TFA&E to hold virtual meetings and seminars, signing a MoU for that purpose in 2016. Moreover, IDI provides a platform (Blackboard collaborate) used in a variety of EUROSAI activities and has trained a range of people as administrators to use this package effectively.

SAIs from across EUROSAI participate in IDI initiatives aimed at developing capacity or implementing standards and EUROSAI supports some of these initiatives, for example, by providing coordination for the SAI PMF workshop held in Madrid in 2018. 

Overall, there is a diverse cooperation between EUROSAI and IDI that reflects their mutual goals.