INTOSAI CBC Update

By: Kamal DAOUDISenior Magistrate at the Court of Accounts of Morocco

Representative of the INTOSAI Capacity Building Committee Chair

PSC Steering Committee Meeting

Johannesburg, 30-31 May 2012

Court of Accounts

Kingdom of MoroccoINTOSAI

PSCINTOSAI Professional Standards Committee

PSC Steering Committee meeting30 – 31 May, Johannesburg, South Africa

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CBC Mission

• According to the INTOSAI Strategic Plan 2011-2016, the CBC

mission is “to build the capabilities and professional

capacities of SAIs through training, technical assistance,

information sharing and other capacity building activities.”

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CBC and ISSAIs

• Auditing Standards are a cornerstone in SAI capacity building.It is why the INTOSAI strategic plan states also that « CBC should work with other INTOSAI Committees and IDI to develop strategies for implementing the new ISSAIs and other standards and guidance. »

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New CBC Guide related to ISSAIs

• The CBC, through its Subcommittee1, chaired by UK’s NAO, started since about 2 years working on a « Guide on Strategic Consideration before implementing the ISSAIs »

• This draft guide, now in a advanced level, has been widely disseminated and was subject to many valuable comments from SAIs.

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• The guide does not intend to prejudge the work of the PSC, but to highlight the matters that may be significant for SAIs when making their strategic decisions if they plan to implement ISSAIs.

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Other CBC Guides

1. Building Capacity in SAIs: A Guide.2. Guide for Cooperative Audit Programs between

SAIs.3. Introducing Professional Qualifications for Audit

Staff.4. Peer Review guide and checklist5. Use and Impact of Audit Reports6. Guide on Human Resource Management (draft)

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Other CBC Activities

• In 2012, the CBC chair and subcommittees are carrying out their activities as planned

• The CBC Chair has participated in the INTOSAI-Donor Steering Committee meeting and in the ASOSAI Assembly in Jaipur on February 2012

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CBC Next Meetings Agenda• Subcommittee1 on Capacity Building: Tokyo, 14-15 June

2012• Subcommittee2 on Advisory and consultant services:

Lima, 31 August-1st September 2012• Subcommittee3: on Peer review (and quality assurance):

Luxemburg, 10-11 September 2012• CBC Steering Committee: 20 September in Oslo

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• On the occasion of the Oslo CBC Steering Committee meeting, two other meetings are under preparation, for the 21st September:– A SAI Supply Side Strengthening meeting– A Coordination meeting with the PSC

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• For more information on INTOSAI CBC or to have access to the

various CBC guides, available in different INTOSAI languages,

please visit the website:

http://cbc.courdescomptes.ma

Thank you for your attention