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Cooperative Audits – A Capacity Development Strategy EUROSAI-OLACEFS Joint ConferenceQuito, Ecuador, June 2015
Einar Gørrissen,Director General
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Presentation Plan
Cooperative Audit & Capacity Development
IDI Cooperative Audit Model – Principles & Challenges
IDI Cooperative Audit Model & Coverage
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Cooperative Audit & Capacity Development
Institutional Capacity
Professional Staff Capacity
Organisational Systems Capacity
Cooperative Audits can be
used to support all three
aspects of capacity
development
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Cooperative Audit & Capacity Development
Institutional Capacity
Professional Staff Capacity
Organisational Systems Capacity
• Institutional capacity -Seeking mandate to do audits in new areas e.g. audit of borrowing and lending framework
• Organisational systems capacity – use of guidance and global public goods to build SAI methodology in a particular audit area. Commitment from the SAI to carry out audits on a regular basis.
• Professional staff capacity –Learner centred blended learning for SAI teams. Further strengthening the learning through practical audit application
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Cooperative Audit Support Model
SAI Commitment
Agreement with SAI leadershipRoles & responsibilities
eLearning Focus on subject matter & methodology Global Public goods Design & Deployment on IDI platform
Audit Planning Meeting
SAI audit teamsExpert support for audit planning
Audit Review Meeting
Support for finalising audit report
Quality Assurance
Independent assurance of audit quality
Onsite/online support during audit
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eLearning in Cooperative Audit • Development of
ecourse by regional team of mentors• Deployment of course
on IDI platform• Online planning,
document exchange • Online Support by
experts• Web based
community of practice
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IDI Supported Cooperative Audits
ASOSAI : PA Disaster Management
PASAI : Five PAs environment audits, FA externally aided project , CA Procurement
AFROSAI-E : PA Extractives, FA externally aided projects agriculture
CREFIAF : PA Gender & Environment
CAROSAI : PA Revenue
OLACEFS : PA fighting poverty
Transregional : Auditing Borrowing & Lending Frameworks, IT Audit , Forestry, SDGs
91 SAI teams supported in 2014
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Cooperative Audit Support Model - Principles
SAI Commitment – Leadership commitment in carrying out audits, issuing reports, sustaining development in the SAI
Facilitation – SAI teams facilitated through the process. No fixed solutions
ISSAI Based – Use of FA, PA, CA ISSAIs and subject specific ISSAIs
Blended solution – eLearning support combined with face to face support
Use of global public goods & regional resources – for local capacity development & understanding of audit environment
Quality Assurance -independent assurance of audit quality as per ISSAIs
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Cooperative Audit Support Model - Challenges
Differences in SAI Institutional Framework Sustaining Change
Legal requirements & confidentiality Creating Critical Mass
Differences in SAI capacity Strategic Alignment
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Cooperative Audit Support Model - Challenges
What measures can we take to
meet these challenges ?
