14th Compliance Audit Subcommittee Meeting IDI presentation 20 February 2017 New Delhi, India

Outline ISSAI Implementation Initiative (3i Programme) - Phase I and II 3i CA Products – Global Public Goods Cooperative Compliance Audit SAI level support for CA ISSAI Implemenation

3i Programme 3i Programme Phase I Delivered in 2012 to 2014 period in 5 English regions ARABOSAI, CREFIAF, OLACEFS: 2015-2016

138 SAIs and 2 sub national audit offices 3i Programme 138 SAIs and 2 sub national audit offices

Coopeartion with CAS 3i Programme Phase I: Planning and cooperation meeting IDI attended subcommittee meetings TOR signed with PSC and subcommittees in 2014 PSC meeting Product development Quality Assurnace ISSAI Experts All regions

3i CA Products iCAT: ISSAI Compliance Assessment Tool Tells: What are the CA ISSAI requirements? How to map the compliance with the requirements 4 Languages: English, Arabic, French, Spanish 4000 Downloads: Tool and Guidance http://www.idicommunity.org/3i/index.php/3i-library

3i CA Products CA ISSAI Implementation Handbook Tells: How to conduct an ISSAI compliant audit Available in 4 Languages - 2014 6000 downloads http://www.idicommunity.org/3i/index.php/3i-library

ISSAI Certification Programmes - CA PSC- IDI Certified ISSAI FACILITATORS 15 week blended programme Two elearning courses on iCAT Implementing ISSAI Facilitation workshop

From 3i Phase I to 3i Phase II Professional Qualification Upgrade IDI certification programmes Quality Assurance SAI Level Regional Level Need for a common understanding of ‘implementation’ Need for professionally qualified staff with understanding of ISSAIs Need for quality assurance mechanism at SAI level and regional level SAI leadership role in developing and implementing appropriate strategy

From 3i Phase I to 3i Phase II Meeting with partners/stakeholders Positioning of the 3i Products Maintenance and development Competency framework

3i Programme Programme Phase II is planned for this year Certification for ISSAI Facilitators SAI level support

Maintenance of 3i CA Products iCAT: ISSAI compliance Assessment Tool Was based on the earlier 4100, 4200 Used 400 as principle when making the first version consdiering that new 4000 is coming After the new 4000 approval, new iCAT and guidance development is in process Will be available on 3i Portal: Q3 2017

Maintenance of 3i CA Products CA ISSAI Implemenation Handbook Used for ISSAI facilitators certification on Implementing CA ISSAIs. Handbook was revised in 2016 based on ISSAI 4000 Practical and application of concepts Received review comments from the experts In process of finalization Will be available on 3i Portal: Q3 2017

Maintenance of 3i CA Products CA QA Tool and Guidance New product planned for 2017 Will assist the QA of the audit done under IDI programmes and help the SAIs to set up QA for CA

IDI-PASAI 3i Cooperative Audit Programme on Audit of Procurement 3i Phase II - Cooperative Audit - CA Cooperative Audits in PASAI: Performance and Financial audit First ISSAI 4000 based Compliance audit - Regional support Followed the revised CA Handbook Test ISSAI based methodology IDI-PASAI 3i Cooperative Audit Programme on Audit of Procurement

3i Phase II - Cooperative Audit 2016: Audit of Procurement 11 SAIs of PASAI Procurement best practices for PASAI regional SAIs Cook Islands Marshall Islands Fiji Samoa FSM National Solomon Islands PNG Tonga FSM Pohnpei Tuvalu Guam

Cooperative Audit Programme Statement of commitment SAIs, August 2015 Workshop Nov. 2015 Audit Planning, Jan-Aug. 2016 Field Audit, Sep.-Nov 2016 Review Meeeting, Dec. 2016 Cooperative Audit Programme SAIs Issue and publish SAI Audit supported by the IDI-PASAI QA of the Audit Done

Cooperative Audit Results so far: Teams are now finalizing their report based on the review meeting feedback Teams found cooperative audit useful to understand the CA methodology It is difficult to come out from the traditional approach of audit It can be aligned with their regular audit plan Findings are meaningful to improve the overall procurement practice as it was not done before

SAI Level Support for ISSAI Implementation SAI Bhutan: Holistic approach Real issues on implementation SAI develop methodology following IDI products Test methodology in audit Potential for effective audit with desired impact

SAI Level Support for ISSAI Implementation SAIs current audit practice: Financial audit with compliance focus How to carry out standalone CA like PA? Time requirement: How long? SAI preparedness Capacity develpoment - Certification Guidance on SAI level ISSAI impelmentation support

Issues Faced Attestation engagement: How to address in CA Limited assurance: When and how to do Consideration of Propriety Audit risk, risk assessment: Clarification on identifying risk of material non-compliance Example of a complete audit plan and report which is ISSAI 4000 compliant

Summary Revision, finalizing CA products: iCAT, handbook Developing new product, CA QA tool Supporting report finalization for PASAI CA for 11 SAIs SAI level support for CA ISSAI implementation Develop SAI level implemenation support guide Certification programme