The Exchange, May 2013 Einar Gorrissen, INTOSAI Development Initiative (IDI) Capacity Development to Strengthen Value and Benefits of SAIs

Presentation Outline The value and benefits of SAIs An historical window of opportunity to strengthen SAIs globally and in the region? Good practices for SAI capacity development 2

The Value and Benefits of SAIs Why focusing on the Value and Benefits of SAIs? WGVBS established in 2007 Theme at the 2010 INTOSAI Congress Priority in current INTOSAI Strategic Plan Proposed as the new ISSAI 2 3

The Value and benefits of SAIs 4

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Historical opportunity to strengthen SAIs? International standards for SAIs UN Declaration- SAI independence Increased focus on SAIs by multiple stakeholders Political economy opportunities and new roles of SAIs Available capacity development support 6

Good Practices in SAI capacity development SAI leadership of reforms Long term engagement Peer-peer and south-south cooperation Ensuring credible SAIs through SAI independence Strong SAI leadership and commitment 7

Good practices in SAI capacity development Support for strengthening the SAI’s operating environment Good practices and guidance on SAI capacity development Country systems and SAI credibility Stronger focus on results Innovative modes of support 8

B. Independence and Legal Framework Foundational factors set by the legislature and/or executive, but which can be influenced by the SAI in the long term: Independence of the SAI Mandate of the SAI A.SAI reporting Financial Audit Results Compliance Audit Results Performance Audit Results Judgment Results SAI Annual Report & Other Reports SAI Contribution to  Strengthening accountability, integrity and transparency  Demonstrating ongoing relevance  Being a model organization SAI Environment SAI Capability Value and Benefits of SAIs Quality and Timeliness of Annual Financial Statements (PEFA PI-25) (Including completeness, timeliness and accounting standards used) Legislative Scrutiny of External Audit Reports (PEFA PI-28) (Including timeliness & extent of hearings, recommendations of the legislative & implementation by the executive) Public Financial Management Environment Influences the effectiveness of the SAI but not under direct control of the SAI. Measured through other assessments but referred to explicitly in the narrative SAI performance report. Under the control of the SAI SAI Reporting Under the control of the SAI SAI Performance Measurement Framework Note: all indicators capture both what is written in legislation and procedures (de jure) and what happens in practice (de facto) D. Audit Standards and Methodology SAI Audit Planning & Quality Management Quality Assurance of Audit Processes Financial Audit Foundations & Processes Compliance Audit Foundations & Processes Performance Audit Foundations & Processes Judgment Process SAI SUPPORT SERVICES E. Management & Support Structures Ethics, Management and Internal Control Asset Management & Support Services F. Human Resources and Leadership Human Resources Leadership & Function Professional development and Training G. Communication and Stakeholder Management Communications Strategy, and Internal Communication Communication with the Legislature, Judiciary & Executive Communication with the Media, Citizens and Civil Society Organizations C. Strategy for Organizational Development SAI STRATEGY SAI CORE BUSINESS SAI Environment

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