1. 14th Compliance Audit Subcommittee Meeting
IDI presentation
20 February 2017
New Delhi, India

2. 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

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

4. 138 SAIs and 2 sub national audit offices
3i Programme
138 SAIs and 2 sub national audit offices

5. 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

6. 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

7. 3i CA Products CA ISSAI Implementation Handbook
Tells: How to conduct an ISSAI compliant audit
Available in 4 Languages
6000 downloads

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

9. 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

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

11. 3i Programme Programme Phase II is planned for this year
Certification for ISSAI Facilitators
SAI level support

12. 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

13. 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

14. 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

15. 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

16. 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

17. 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

18. 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

19. 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

20. 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

21. 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

22. 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