ASOSAI 3 Established in : 1979 with 11 members No. of Member SAIs : 45 SAIs (as of February 2012) Objectives : 1)To promote understanding and cooperation through exchange of ideas and experiences; 2)To provide facilities for training and continuing education for government auditors; and 3)To serve as a regional link with other relevant organizations in the field of public audit, etc.
Profiles of the Member SAIs Diverse background in terms of: - Language, culture, the levels of national per capita, development, and transparency in the public sector. ∴ Members’ audit capacity differ widely from one to another. OECD ODA recipients: - More than a half of the member SAIs are ODA recipients of the OECD. (28 member SAIs listed in the DAC list as of 2012) ☞ Least developed and low income: 9 SAIs Lower-middle income: 9 SAIs Upper-middle income: 10 SAIs 4
Institutional Set-up for Capacity Building Activities Article I, the Charter of ASOSAI: - “To provide facilities for training and continuing education for government auditors with a view to improving the quality of their performance.” The ASOSAI Strategic Plan for 2011-2015: - Goal 1: “Institutional Capacity Building” - Goal 2: “Knowledge Sharing and Knowledge Services” The ASOSAI Budget: More than 95% of the budget has been used for ASOSAI-sponsored capacity building activities since 1992 when ASOSAI launched capacity building programs for its member SAIs with its own funds. 5
How ASOSAI operates Capacity Building Activities 6 -Standing Committee of the Governing Board since its inception in 1995 -Monitor/evaluate ASOSAI-sponsored programs -Study/formulate proposals for future programs -Report past year activities to the Governing Board -SAI of Korea since 2009 -SAI of Japan since 2000 -Administers training programs under the direction of the Governing Board and in cooperation with the Secretary General -approves training programs suggested by the TC and annual/triennial budget -Renders a report of its activities to the Assembly
Programs 7 ASOSAI Training Activities ASOSAI-sponsored workshop Target: Junior/middle auditors of all member SAIs Purpose: To provide basic audit knowledge and method Frequency: every year Fund: ASOSAI ASOSAI-sponsored workshop Target: Junior/middle auditors of all member SAIs Purpose: To provide basic audit knowledge and method Frequency: every year Fund: ASOSAI IDI-ASOSAI Cooperation Program Target: Member SAIs that are eligible for IDI assistance and have not participated in IDI program of other Regional Working Groups Purpose: to strengthen organizational capacity of member SAIs Frequency: depending on program Fund: IDI IDI-ASOSAI Cooperation Program Target: Member SAIs that are eligible for IDI assistance and have not participated in IDI program of other Regional Working Groups Purpose: to strengthen organizational capacity of member SAIs Frequency: depending on program Fund: IDI Seminar for Knowledge Sharing ASOSAI Seminar Target: M iddle/senior audit Managers of all member SAIs Purpose: To share knowledge and experiences Frequency: every alternate year Fund: ASOSAI ASOSAI Seminar Target: M iddle/senior audit Managers of all member SAIs Purpose: To share knowledge and experiences Frequency: every alternate year Fund: ASOSAI JICA-sponsored ASOSAI Seminar Target: M iddle/senior audit Managers of SAIs eligible for JICA assistance Purpose: To share knowledge and experiences Frequency: every year Fund: JICA JICA-sponsored ASOSAI Seminar Target: M iddle/senior audit Managers of SAIs eligible for JICA assistance Purpose: To share knowledge and experiences Frequency: every year Fund: JICA
How ASOSAI manages its training programs 8 1.Planning - Conducts surveys regularly to study the members’ training needs - Formulates a multi-year training plan based on the survey results - Diversify the contents of programs to respond to challenging environment (i.e. incorporating ISSAIs & other global guidelines) 2.Implementation - The Training Administrator implements the plan under the direction of the Governing Board and in cooperation with the Secretary General - Programs are customized based on: (a) participants’ level of experiences (b) areas of the participants’ interests 3.Evaluation - The Training Administrator: Course Evaluation for workshops/seminars - Participants: Report
For the Better 1. Provides various training programs on a regular basis: - Annual workshop and biennial seminar - A plan to increase the number of training programs is being developed by the Secretariat and the Training Administrator. 2. Covers a broad range of topics based the results of training needs survey and on global guidelines, such as the ISSAIs, the GOVs. 3. Disseminates course materials through the ASOSAI website. 4. IDI-certified ASOSAI training specialists are employed. 9
External Donor-sponsored Programs 10 E-enabled Blended Training Program for Trainers (2007-2009) - 32 training specialist from 15 SAIs --- to enhance staff capacity Program on Quality Assurance Financial Audit/ Quality Assurance Performance Audit (2010-2011) - ASOSAI co-finances the translation and publication of the QAPA handbooks with the IDI --- Partnership Program on Development and Implementation of Strategic Plan(2011-) - Launched with an aim of enhancing the target SAIs’ capacity for strategic planning of target SAIs. IDI E-learning Program (2012- ) - Will participate in the program on Risk-based Approach for Financial Auditing.
11 ASOSAI Long-Term Regional Training Program - Conducted to establish training infrastructure of ASOSAI/ individual member SAIs by generating training specialists from target SAIs - Results : 27 training specialists (1997-2000) 32 training specialists (2002-2004) JICA-sponsored ASOSAI Seminar (ongoing) - Offered to develop institutional capacities of 14 target SAIs through knowledge-sharing seminars (2006-) External Donor-sponsored Programs
1. Focuses on specific needs of newly established SAIs; 2. Aims to establish the training infrastructure of individual member SAIs as well as ASOSAI as a whole; 3. Promotes cooperation between ASOSAI and member SAIs through training activities; 4. To help the participants better understand the course materials, translation service is provided in many cases. 5. Provides well-established e-learning courses. 12 For the Better
13 Goal 1 Institutional Capacity Building (ASOSAI SP 2011-2015) ASOSAI’s strategies for capacity building programs Strategic GoalsAccomplishedDifficulties To enhance the practicality and effectiveness of training programs Training needs survey, a multi- year training program, new capacity building activities, Joint conference To explore e-learning as a future capacity building methodology Funds, e-learning infrastructure, human resources, and time * Launching e-learning program is a long-term task for ASOSAI. To implement international audits standards and guidance in collaboration with INTOSAI 5 th ASOSAI symposium To facilitate financial and technical assistance to capacity building activities INTOSAI-Donor Cooperation (Global call for proposal etc.)
14 ASOSAI’s regional-level drive: “The Regional Initiative of ASOSAI on Promoting the Value and Benefits of Adopting the ISSAIs” Objectives: To disseminate and implement the ISSAIs into the actual auditing practices in the ASOSAI region Target: 28 member SAIs (OECD DAC lists) Partner: IDI - The IDI will launch a trans-regional program on nurturing ISSAI facilitators. ASOSAI will participate in this program. Afterwards, the IDI-certified ISSAI facilitators will disseminate their knowledge and experiences to the ASOSAI member SAIs through this ASOSAI’s regional-level program. Global Call for Proposal
15 ASOSAI’s strategies for knowledge-sharing programs Goal 2 Knowledge sharing and knowledge services (ASOSAI SP 2011-2015) Strategic GoalsAccomplishedDifficulties To enhance the utility of the ASOSAI website and the ASOSAI Journal uploaded course materials and news on seminars, etc. Registered online special contributions on knowledge sharing events. Some member SAIs do not have fast-speed internet environment To facilitate peer learning, to develop audit guidance and best practices; 5 th ASOSAI Symposium ASOSAI seminar Research Project To encourage member SAIs’ commitment to ISSAIs and communication among member SAIs According to its Strategic Plan for 2011-2015, ASOSAI plans to establish more and diverse capacity development programs in order to meet the diverse needs of its member SAIs.
Lack of understanding about of the ISSAIs due to the absence of translated versions of the ISSAIs, among others: many member SAIs would struggle with adopting and implementing the ISSAIs. It is still needed to nurture capable trainers to fully meet the training demands of the member SAIs: From time to time, ASOSAI faces difficulties with recruiting trainers, instructors, etc. Selecting different venues every year burdens host SAIs and the TA with complicated administrative procedure. A one-time event rather than essential part of day-to-day capacity building activities may affect trainees’ attitude towards ASOSAI training in a negative way. 16 Challenges ahead
It is needed for ASOSAI to: - seek more active cooperation with external donors at bi- and multi-lateral level to further help the member SAIs in developing countries enhance their audit capacity (partnership); - promote peer-to-peer and South-South cooperation, so as to bring more effective results to capacity-building programs of ASOSAI; and - establish online training programs. 17 Recommendations