decisions by the governing board ‘14 1.fac to be extended with the chairs of goal 1, 2 and 3...

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Decisions by the Governing Board ‘14 1. FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2. To be considered through TFSP (under FAC): • Establishing a permanent committee for professional matters through INTOSAI’s Statutes • The need for common supporting functions • The long term perspective 3. To be carried out by INCOSAI 2016: • PSC, CBC and KSC Chairs will establish a Common forum of technical experts to clarify the framework • Revision of Due Process (proposal by PSC) • Decide whether the Common Forum will be permanent (by Governing Board) • Initial steps based on White Paper on professionalisation/certification (by CBC)

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Maintain current goals…. Model organistation (goal 4) Professional Standards (goal 1) Institutional Capacity Building (goal 2) Knowledge Sharing/Knowledge Services (goal 3)

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Page 1: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Decisions by the Governing Board ‘141. FAC to be extended with the chairs of goal 1, 2 and 3

(requires revision of INTOSAI Statutes)

2. To be considered through TFSP (under FAC):• Establishing a permanent committee for professional matters through INTOSAI’s Statutes• The need for common supporting functions • The long term perspective

3. To be carried out by INCOSAI 2016: • PSC, CBC and KSC Chairs will establish a Common forum of technical experts to clarify the

framework• Revision of Due Process (proposal by PSC)• Decide whether the Common Forum will be permanent (by Governing Board)• Initial steps based on White Paper on professionalisation/certification (by CBC)

Page 2: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Our starting point…

• Focus on problems we are trying to solve, not on structure

• Keep what works well and build on the good ideas from the TFSP

• Address the concern of ‘adding more structure’

• Making sure Goal Leaders can focus on their core business

• Increase coordination and minimize risk of duplication

Page 3: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Maintain current goals….

Model organistation

(goal 4)

ProfessionalStandards

(goal 1)

InstitutionalCapacity Building(goal 2)

Knowledge Sharing/Knowledge

Services(goal 3)

Page 4: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

- but reemphasize the value circle

Sustainableprofessional standard-setting

Promote capacity development across regions based on standards

Coordinated development and sharing of knowledge

Model organistation

(goal 4)

ProfessionalStandards

(goal 1)

InstitutionalCapacity Building(goal 2)

Knowledge Sharing/Knowledge

Services(goal 3)

Page 5: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Auditing Education & Training

Standards

Guidelines

Good practices

Current PSC

Current KSC

Current CBC

Common Forum

INTOSAI GUIDANCE

Page 6: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing , knowledge development

and verification

Page 7: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

PSC SC

Sub com

Sub com

Sub com

KSC SC

Sub com

Sub com

Sub com

CBC SC

Sub com

Sub com

Sub com

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing , knowledge development

and verification

Tasks of the three Steering Committees:Approval of professional standardsRoll-out of professional standards

Coordination of WG

Page 8: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing , knowledge development

and verification

Tasks of the three Steering Committees:• Approval of professional standards• Roll-out of professional standards• Coordination of WG

Approval of professional standards

Roll-out of professional standards

Coordination of WG

Page 9: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Management and Coordination of Professional Matters

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing, knowledge development

and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Technical/practicallevel

Strategic level

Promote capacity development across

regions based on standards

Sustainableprofessional

standard-setting

Coordinated development and

sharing of knowledge

Page 10: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Management and Coordination of Professional Matters

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing, knowledge development

and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Technical/practicallevel

Strategic level

Promote capacity development across

regions based on standards

Sustainableprofessional

standard-setting

Coordinated development and

sharing of knowledge

INCOSAI GB IDIEmerging Issues TFRegional Working Groups General Secretariat IJGAFAC

INTOSAI Statutes

Page 11: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Standards and guidelinesCompetency framework for

auditing and capacity development

Capacity development and certification, implementation

Knowledge sharing and knowledge

services/development and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Supporting function

IDI

RegionsProviders

Coordination Coordination

IC EA

CAS

PD

PAS

FASWG

TF

Community of practise Community of

practise

Technical/practicallevel

Strategic level

Content and expertise

IT AR

Common Forum(ISSAI Framework)

Management and Coordination of Professional Matters

INCOSAI GB IDIEmerging Issues TFRegional Working Groups General Secretariat IJGAFAC

Page 12: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Management and Coordination of Professional Matters

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing, knowledge development

and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Supporting function

IDI

Regions

Providers

Coordination

IC

EA

CAS

PD

PAS

FAS

WG

TF

Community of practise

Community of practise

Technical/practicallevel

Strategic level

Content and expertise

IT

AR

Common Forum(ISSAI Framework)

Responsibilites:• Coordination• External relations• Promoting ISSAIs• Safeguard standard –

setting• Long-term capacity

development• Promote knowledge-

sharing• etc.

Coordination

INCOSAI GB IDIEmerging Issues TFRegional Working Groups General Secretariat IJGAFAC

Page 13: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Coordination

Management and Coordination of Professional Matters

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing, knowledge development

and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Supporting function

IDI

Regions

Providers

Coordination

IC

EA

CAS

PD

PAS

FAS

WG

TF

Community of practise

Community of practise

Technical/practicallevel

Strategic level

Content and expertise

IT

AR

Common Forum(ISSAI Framework)

Responsibilites:• Coordination• External relations• Promoting ISSAIs• Safeguard standard –

setting• Long-term capacity

development• Promote knowledge-

sharing• etc.

Organizational solution:• Extended FAC?• New body?

INCOSAI GB IDIEmerging Issues TFRegional Working Groups General Secretariat IJGAFAC

Page 14: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Coordination

Management and Coordination of Professional Matters

Professional standards framework (including

competency framework)

Capacity development, implementation and

certification

Knowledge sharing, knowledge development

and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Supporting function

IDI

Regions

Providers

Coordination

IC

EA

CAS

PD

PAS

FAS

WG

TF

Community of practise

Community of practise

Technical/practicallevel

Strategic level

Content and expertise

IT

AR

Common Forum(ISSAI Framework)

Responsibilites:• Coordination• External relations• Promoting ISSAIs• Safeguard standard –

setting• Long-term capacity

development• Promote knowledge-

sharing• etc.

Suggested membership:• FAC• Goal leaders

Observers/Advisers:• Common Forum Chair• FAS, PAS, CAS chairs• Expert representatives

Organizational solution:• Extended FAC?• New body?

INCOSAI GB IDIEmerging Issues TFRegional Working Groups General Secretariat IJGAFAC

Page 15: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Standards and guidelinesCompetency framework for

auditing and capacity development

Capacity development and certification, implementation

Knowledge sharing and knowledge

services/development and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Supporting function

IDI

RegionsProviders

Coordination Coordination

IC EA

CAS

PD

PAS

FASWG

TF

Community of practise Community of

practise

Technical/practicallevel

Strategic level

Content and expertise

IT AR

Common Forum(ISSAI Framework)

Management and Coordination of Professional Matters

INCOSAI GB IDIEmerging Issues TFRegional Working Groups General Secretariat IJGAFAC

Page 16: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Key outstanding issues…

• How do we provide management and coordination of professional matters?

• How do we proceed with a revision of INTOSAI Statutes – what is the way forward?

Page 17: Decisions by the Governing Board ‘14 1.FAC to be extended with the chairs of goal 1, 2 and 3 (requires revision of INTOSAI Statutes) 2.To be considered

Standards and guidelinesCompetency framework for

auditing and capacity development

Capacity development and certification, implementation

Knowledge sharing and knowledge

services/development and verification

Goal leaderStrategic Goal 1

Goal leaderStrategic Goal 2

Goal leaderStrategic Goal 3

Supporting function

IDI

RegionsProviders

Coordination Coordination

IC EA

CAS

PD

PAS

FASWG

TF

Community of practise Community of

practise

Technical/practicallevel

Strategic level

Content and expertise

IT AR

Common Forum(ISSAI Framework)

Management and Coordination of Professional Matters

INCOSAI GB IDIEmerging Issues TFRegional Working Groups General Secretariat IJGAFAC