9th KSC Steering Committee Meeting Goal Chairs collaboration 9th KSC Steering Committee Meeting Bali, Indonesia, August 23-25, 2017

Key features Strong collaborative team spirit Informal, flexible, dynamic, responsive (e.g. INTOSAI cross- cutting priorities) The role of INTOSAI’s Goal Chairs is to lead INTOSAI’s efforts under the respective goals and thereby assist the Governing Board in implementing INTOSAI’s goals and objectives. Since 2014 the Chairs of INTOSAI’s Strategic Goals 1, 2 and 3 have collaborated more closely and more regularly in order to support one another to ensure effective coordination of interlinked activities and facilitate achievement of the goals and ambitions of the PSC, CBC and KSC in the interest of INTOSAI. A strong collaborative spirit is the regarded as the secret to the success of this collaboration, plus having an informal approach – it has been agreed that the Goal Collaboration should have a ‘light’ institutional footprint, and take the form of informal engagements, mostly on email, telephone or video conference, in order to support the delivery of Goals 1,2 and 3.

Cross-cutting Priority 3 Strategic Plan 2017-2022 “Ensuring effective development and coordination among standards setting, capacity development, and knowledge sharing to support SAIs and improve their performance and effectiveness” As mentioned, the collaboration dates back to before the approval of the new INTOSAI Strategic Plan, including with GC’s participating on Steering Committees. But new INTOSAI Strategic Plan enhances coordination including coordination between three goals as a cross-cutting priority.

GCC terms of engagement States the role of Goal Chairs: assist the GB in implementing INTOSAI’s goal and objectives Highlights the informal nature and flexibility of collaboration, driven by a spirit of cooperation rather than formal procedures The brief Terms of Engagement – Sets out the objective of the Cooperation; Highlights the informal nature and flexibility and spirit in which it is to take place, and Mentions the use of a joint statement – e.g to the annual Governing Board – to report on cooperation activies and progress Mentions the use of joint statements to demonstrate / report on cooperation

Shared responsibilities (1) Achievement of INTOSAI strategic goals and cross-cutting priorities Shared responsibilities (1) Development of the SDP The Goal Chairs have certain shared responsibilities such as the following: 1) Ensuring the achievement of INTOSAI’s strategic goals and cross-cutting priorities – after all, the 2017-22 Strategic Plan of INTOSAI relies heavily on integration and cooperation. 2) Development of the Strategic Development Plan for the IFPP, INTOSAI’s Framework of Professional Pronouncements – obtaining SDP inputs, getting approval within PSC SC, and arranging for a revision process whenever necessary 3) Implementation of the SDP - formation of project groups, alignment with strategic goals and priorities, allocation of resources, timeliness SDP implementation

Shared responsibilities (2) Support for the development of individual projects Shared responsibilities (2) Maintenance and development of the ISSAI Framework 1) Goal chairs give guidance throughout the process of development of new pronouncements that are referred to their subcommittees, working groups 2) Overseeing the maintenance and development of the ISSAI Framework itself 3) Maintaining the FIPP membership and selecting FIPP members (selection 2017-2018 is currently in progress) Governance of FIPP and maintenance of its membership

Main collaboration activities Format for progress reports Quality assurance of public goods Main collaboration activities Effective dates for pronouncements Examples of some of the collaboration activities that the Goal Chairs are currently busy with include the following: Format for progress reporting: In terms of the new Strategic Plan of INTOSAI there will be a well-structured progress-tracking and reporting process with regard to all strategic objectives and crosscutting priorities. In order to streamline and have meaningful reporting to the Governing Board, we’ve developed a reporting ‘dashboard’ in terms of which each goal chair will report progress on its strategic objectives. Quality assurance of public goods: In terms of a framework developed by the Goal Chairs to ensure quality non-IFIP documents, the Goal Chairs and IDI will oversee this process for their own products and those of their subcommittees and working groups. Together, they will draw up a workable definition of ‘INTOSAI public goods’ and develop the procedures and templates necessary. “ Effective dates for pronouncements: The Goal Chairs are working on a proposal to the Governing Board on how to ensure pronouncements are available for implementation as close to date of completion as possible.

Main collaboration activities (2) Coordination with Regions Main collaboration activities (2) Cooperation with external stakeholders INTOSAI auditor professionalisation Cooperation with Regional Organisations: All three goal chairs have the need to cooperate with the regions to be effective, and will develop a mechanism on how to achieve this in a streamlined way taking into account existing platforms and channels. INTOSAI auditor professionalisation: The Goal Chairs are all members of the TF on INTOSAI Auditor Professionalisation, chaired by the CBC, where they are continuing their cooperation since 2015 in determining the way forward for structuring public sector auditor professionalisation. Cooperation with external stakeholders: Through the mechanism of Memoranda of Understanding, the Goal Chairs are structuring their cooperation with external stakeholders in the interest of INTOSAI.