1. 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.

2. 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

3. 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

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

5. 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

6. 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

7. 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

8. 51% (2017) of SAIs made public at least 80% of their reports, corresponding figure for 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

9. 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

10. 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

11. 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

12. 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

13. 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

14. 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

15. 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

16. 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

17. IDI Partnership
Thank you very much!