3i Programme

PSC Steering Committee Meeting, 20-22 May 2014, Bahrain

3i Programme

Presentation Plan

2

3i Results

3i Value & Benefits

3i Plans 2014-2016

3i Lessons Learned & Way Forward

SAI PMF

3i Programme

3i Results Framework

3

1.Development of Global Public Goods

2.ISSAI Certification Programmes

3.ISSAI Knowledge Network/Community

of Practice

4.ISSAI Based Cooperative Audits

5.SAI level ISSAI Implementation

Startup

3i Programme

Implementation Partners

INTOSAI Professional Standards

Committee

Subcommittee on Financial Audit

Subcommittee on Performance Audit

Subcommittee on Compliance Audit

INTOSAI Capacity Building Committee

INTOSAI Regional bodies

Participating SAIs Financing Partner – World Bank, USAiD

E-learning Partner - UNITAR

4

3i Programme

3i Coverage

• AFROSAI-E-22ASOSAI-20EUROSAI-11 PASAI-15+2 Sub-National CAROSAI-15OLACEFS – 19 SAIsARABOSAI – 20 SAIs invitedCREFIAF – Seeking funding

5

102 SAIs and 2 sub national audit offices

3i Programme

iCATs – Financial, Performance & Compliance Audit

6

• Available in English, Spanish and Arabic

• French version coming soon

• Revised to include Level 3• 3857 iCATs downloads• 35 iCATs completed by 17

SAIs• 20 SAIs - iCATs are

ongoing

3i Programme

ISSAI IMPLEMENTATION HANDBOOKS

7

• ISSAI Implementation Strategy

• ISSAI Implementation issues

• Setting up ISSAI based audit practice

• Case Study• Used in ISSAI

Certification Programmes

• 1156 downloads

3i Programme

ISSAI Certification Programmes

8

• ISSAI Experts from INTOSAI PSC subcommittees• ISSAI Mentors from INTOSAI regions• ISSAI Facilitators – 117 PSC-IDI

certified facilitators• 261 participants from 67 SAIs

3i Programme

ISSAI Certification Programmes

9

Financial, Performance & Compliance Audit

15 week programme Selection Ecourse on iCATs Ecourse on

Implementing ISSAIs 3i Workshops on

Facilitating ISSAI Implementation

PSC- IDI Certification

3i Programme

ISSAI Based Cooperative Audits

• PASAI – Cooperative Performance Audit of Public Debt , Cooperative Financial Audit of Externally Aided Projects

• CAROSAI – Cooperative Performance Audit of Revenues

• AFROSAI-E – Cooperative Performance Audit of Extractive Industries

• ASOSAI – Planned for 2014-2015

10

3i Programme

3i Management Workshops

• Conducted in six INTOSAI regions

• 174 top managers from 96 SAIs discuss strategic issues related to ISSAI Implementation.

• 72 statements of commitments signed.

11

3i Programme

3i Community Portal

12

www.idicommunity.org

Launched on May 2013

Provides a platform for knowledge creation, interaction, sharing and support for ISSAI implementation

9983 visits, 5013 downloads

3i Programme

Value and Benefits of 3i

• Enhanced awareness and understanding of detailed ISSAI requirements and implications of ISSAI implementation

• Wide stakeholder buy in and community ownership through facilitation approach and engagement with SAI leadership.

• Feedback mechanism to standard setting bodies in INTOSAI.

• Informal and formal networks and cooperation

13

3i Programme

ISSAI Experts & Mentors

14

No. Financial Audit Performance Audit Compliance Audit1. Cook Islands Fiji Grenada2. Jamaica India Lesotho 3. Philippines Lesotho Samoa 4. United Arab Emirates St. Lucia Turkey 5. AFROSAI-E Secretariat Bhutan Pakistan6. Canada Brazil Lithuania 7. Bhutan South Africa Norway

8. Tanzania FYR Macedonia Tunisia9. Estonia Bangladesh

10. Sweden11. Georgia

3i Programme

Resourcing of 3i

• Support from World Bank• TOR with PSC and its subcommittees• MOU with SAI Brazil• Grant agreement with USAID for 3i in ARABOSAI• Scaled up support from host SAIs• Translations by SAI Mexico and SAI UAE

15

3i Programme

3i Plans

• Completion of ISSAI Certification Programmes• 3i in OLACEFS & ARABOSAI in 2014-2016• Maintenance of 3i global public goods• Monitoring of iCAT implementation• Evaluation of Phase 1

16

3i Programme

Way Forward

• Support for ISSAI implementation included in IDI’s revised mandate, endorsed by INCOSAI in October 2013

• www.idi.no

17

3i Programme

Professional Standard Setting

Professional Standard Setting

Monitoring and Evaluation

Education -Accreditation

Public Sector Audit Profession

Way Forward

18

3i Programme

Critical Mass of qualified

Public Sector Audit

Professionals

Accreditation for Public

Sector Audit Professional

Lessons Learned & Way Forward

19

3i Programme

• IO 1 – Effective SAI Capacity Development Programmes • In the long run ISSAI Implementation at SAI

level will be possible only through a professional workforce. The IDI will partner with other INTOSAI and professional bodies to explore a range of accreditation options for SAI staff and management working in different audit streams

• Part of a task force of FAC to write a white paper on accreditation and certification

20

3i Programme

Competency Framework Syllabus

Development & Delivery Mechanisms

Evaluation of

knowledge and skills

Continuous Professional

Education

Accountability

Mechanism

Recognition at SAI Level ?Alignment with regional initiatives ?

Way Forward

21

3i Programme

Role of SAI Leadership

Leadership Development – Young SAI

Leaders Programme

Lessons Learned & Way Forward

22

3i Programme

Implementation Guidance

Co-branding of implementation

guidance based on due process for

quality assurance & maintenance

Lessons Learned & Way Forward

23

3i Programme

Common Evaluation

Framework for Implementation

SAI PMF adopted by INCOSAI in

2016

Lessons Learned & Way Forward

24