EUROSAI. Magazine N18 - 2012

> 46 < ISAAI SPOTLIGHT EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 18 - 2012 By the decision to expose the documents, the steering committee approved that •  the exposure draft fulfils the purpose of the project and is of high quality; •  that any overlaps and inconsistencies in the ISSAI framework have been appropriately addressed and •  that the exposure draft can be submitted for public exposure. However, it is up to every SAI to give input on the content of the document. The final steps for the documents will be a PSC steering Committee Meeting in June 2013 to decide on an endorsement version to be presented first to the Governing Board in October 2013 and then to the XXI INCOSAI in October 2013 . Conclusion Implementation of the ISSAIs is a strategic goal of the INTOSAI as expressed—among others—in the Johannesburg Declaration 2010 . A variety of measures are taken to enhance and strengthen this process— from a CBC guide on Strategic Consideration before implementing the ISSAI, to IDI initiatives, the SAI performance measurement framework of the INTOSAI Working Group on the Value and Benefits of SAIs to the work of the IDI to help SAIs in the day-to-day work of implementation. All of those measures assume a given purpose and structure of the ISSAIs on the audit process—the very basis of which is formed through the ISSAI Harmonisation Project. The essence of this article is to point out the importance of the documents resulting from the ISSAI Harmonisation Project, which are currently exposed for comments. They are worthy of your attention—in exposure and in implementation. Sowhat happens after finalization of the Harmonisation Project? It will be up to the individual SAIs and to the INTOSAI community to deliver on the ISSAIs main promises: quality, credibility and professionalism by further developing audit practices and sharing experiences. For more information about the ISSAI Harmonisation Project, documents etc. on the project’s website please visit the following website: http://www.psc-intosai.org/composite- 280 .htm n So what happens after finalization of the Harmonisation Project? It will be up to the individual SAIs and to the INTOSAI community to deliver on the ISSAIs main promises: quality, credibility and professionalism by further developing audit practices and sharing experiences. n