EUROSAI. Magazine N18 - 2012

> 49 < ISAAI SPOTLIGHT EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 18 - 2012 ISSAI requirements. The compliance would be confirmed by seeking supplementary information. Wherever the SAI is not able to meet the compliance requirements the reasons thereof would be ascertained and analysed. ISSAI facilitators from the regions will be trained in the use of the iCATs as the first part of the ISSAI certification programme. Audit Template Manuals and Model Audit Files These would benefit the global public audit community by consolidating the requirements of ISSAIs. These would be worked upon in 2013 . ISSAI Certification Programmes [ 3 ] iCATs and ISSAI based audits manuals and model files for financial audit, compliance audit and performance audit will be used to create a certified pool of ISSAI facilitators through an ISSAI Certification Programme. The ISSAI certification programme will be offered to participants from member SAIs of developing countries in INTOSAI regions. The ISSAI certification programme will consist of selection of participants, e-course on iCATs and ISSAIs delivered through the UNITAR platform, dissemination of ISSAI compliant manuals and model audit files, project work and face to face workshops for facilitation skills. All participants who successfully complete the programme will be certified as ISSAI facilitators. [ 3 ] SAIs from countries eligible for support as per the OECD-DAC list 2012 ISSAI Knowledge Network The IDI will partner with UNITAR [ 4 ] to develop a web based knowledge sharing forum. The forum will provide detailed information on the 3 i programme, links to other websites, access to 3 i programme products, interactive forum for discussions and knowledge sharing related to ISSAIs, webinars and video conferences, project work, online mentor support for implementation of ISSAIs. Regional Level and SAIs • ISSAI Implementation Strategy: Regional 3 iManagement workshops will be conducted in five regions for SAI top management to create awareness of ISSAIs, discuss and strategise considerations in the implementation of ISSAIs and share experiences related to ISSAI implementation. • ISSAI Based Cooperative Audits would be facilitated towards regional coordination and cooperation • ISSAI implementation in regions: 3 i review meetings and workshops will be held to ascertain the results of the iCATs and get commitment on implementation strategy. Based on the results of iCATs and level of readiness and commitment of SAIs, support will be provided for implementation of level four ISSAIs to at least 30 SAIs in the English speaking regions. Milestones of the Programme ThePlanningMeetingfor 3 i Programmeheld inJohannesburg in May 2012 kicked off the programme by finalising the Programme design and setting the roles and responsibilities. A cooperationmeetingwas held in June 2012 withUNITAR. [ 4 ] United Nations Institute for Training and Research Global Public Goods • ISSAI Compliance Assessment Tools (2012) • Audit Template Manuals and Model Audit Files (2013) ISSAI Certification Programmes • E-learning courses in financial, performance & compliance Audit ( 2012-13) • Global Pool of atleast 180 ISSAI Facilitators Transregional ISSAI Knowledge Network • Interactive web based forum for expert support and knowledge sharing n Wherever the SAI is not able to meet the compliance requirements the reasons thereof would be ascertained and analysed. n ISSAI Implementation Strategy ISSAI Based Cooperative Audits • By ISSAI Facilitators and audit teams • Regional level coordination and cooperation • Regionl 3i Management Workshops • ISSAI Compliance Assessments by SAIs ISSAI Rollout in SAIs • Support for startup of SAI level rollout