Regional Organisations 2017 INTOSAI Global Stoctaking Respondents Regional Organisations SAIs Cooperation between IDI, INTOSAI, regions The INTOSAI Global Stocktaking report will be finalized by the end September The data comes from 4 sources – Global survey (comparasion with 2014), Open Budget Index, PEFA and an analysis of 25 SAI PMF reports.

88% of the 194 INTOSAI members Respondents Number of SAI % of SAIs AFROSAI-E 19 73% ARABOSAI 17 95% ASOSAI 26 91% CAROSAI 18 78% CREFIAF 15 70% EUROSAI 35 OLACEFS PASAI 21 96% 171 SAIs 164 complete and 7 partially complete responses 88% of the 194 INTOSAI members 59 SAIs from High Income countries 112 from developing countries All 8 regional secretariats Thank you for all your support in sending out the questionaires and helping us with the follow up and reminders to SAI

Full-time staff in the Secretariats, by gender 3 regional organisations have gender policy Could the gender balance in terms of staffing be improved? no correlation between regions having a gender policy and the number of SAIs in the respective having gender policy Full-time staff in the Secretariats, by gender Regional organisations

Objectives of study 63% of the SAIs use or used products developed by regional organisations

Slight decrease in audit coverage by SAIs Objectives of study Slight decrease in audit coverage by SAIs 78% in 2014 to 72% in 2017 (PEFA) FA coverage: 66% (2017), 71% in 2014 CA coverage: 58% (2017), 60% in 2014 PA coverage, 54% (2017), 52% in 2014 Benchmark – FA -At least 75% of the financial statements received are audited (2014) CA- The SAI

Still room for SAIs to improve their quality control and quality assurance systems 78% of the SAIs the QC covers all three audit streams 40% of SAIs QC cover jurisdictional function and judgements 67% of SAIs QA all three audit streams, 33% QA jurisdictional function and judgement Objectives of study

Objectives of study 66% of the SAIs had a quality assurance system, but just 34% had quality assurance systems that met ISSAI 40 standards (OBI) 102 SAIs assessed, the quality data supports the data from the analysis of SAI PMF reports

51% (2017) of SAIs made public at least 80% of their reports, corresponding figure for 2014 was 70% of SAIs. 27% (2017) of SAIs made no reports publicly available, from 15% in 2014 95% of the judgements or sanctions completed were made public (no data 2014) 49% (2015) of SAIs maintained communication with the public beyond publishing reports , from 29% in 2012 (OBI) 35% of SAIs involved civil society and 20% involved their citizens in their audit follow-up systems Objectives of study

Worrisome decrease in the number of legislatures that hold public hearings to review audit reports 86% of SAIs have an internal system to follow-up on audit recommendations In 2012 only 82% of legislatures held hearings, while in 52% 2015 (OBI) Objectives of study

Source of data: OBI indicator 102 56% assessed countries, neither the SAI nor legislature reports on steps the executive has taken to address audit recommendations Objectives of study Source of data: OBI indicator 102

Objectives of study 66% of SAIs did performance assessments since 2013 SAI PMF & Peer Review checklist most used tools 38% SAIs in developing countries report on their performance assessments, compared to 63% in High Income countries Objectives of study

ISSAI adoption and implementation SAIs are putting in place appropriate standards, the challenge is conducting the audits in compliance with those standards and manuals Objectives of study Source of data: Analysis of 25 SAI PMFs

ISSAI adoption and implementation The 2014 and 2017 data shows a slow development in ISSAI implementation Different sources of data and sample sizes, but findings would not change much if the 2017 sample were from 30 SAIs. Objectives of study 2014 data: IDI study of a sample of 30 SAIs 2017 data: IDI analysis of 25 SAI PMFs

41% of SAIs have a gender policy, an increase from 35% in 2014 18% of SAIs did a dedicated audit on gender 19% included gender assessments in audit work Objectives of study

Challenges exist in achieving gender balance in the SAI community Objectives of study Challenges exist in achieving gender balance in the SAI community 62% of SAI employees are males, compared to 64% in 2014

SAI independence Objectives of study 72% “adequate” level of independence, from 71% in the 2012 (OBI) 49% of SAI in developing countries (OBI) Small increase in the number of SAIs upgrading from a “weak” category in 2012 to a “limited” category in 2015, particularly in Low Income countries and in ASOSAI and CREFIAF Objectives of study

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