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Alignment of WGEA’s documents into IFPP

Alignment of WGEA’s documents into IFPP. Secretariat of the INTOSAI WGEA. The Forum for INTOSAI Professional Pronouncements (FIPP).

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Alignment of WGEA’s documents into IFPP

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  1. Alignment of WGEA’s documents into IFPP Secretariat of the INTOSAI WGEA

  2. The Forum for INTOSAI Professional Pronouncements (FIPP) • Previously known as Common Forum of Technical Experts for INTOSAI's Framework of Professional Standards which established in October 2015, then after the the 68th meeting of INTOSAI´s Governing Board, held in Abu Dhabi, in December 2016, the forum became an INTOSAI permanent body, called the Forum for INTOSAI Professional Pronouncements (FIPP); • The FIPP designated for assessing and approving professional pronouncements (IFPP); • Products of the Common Forum: The IFPP and the SDP 2017-2019

  3. INTOSAI Framework of Professional Pronouncements (IFPP) INTOSAI Principles (INTOSAI-P) INTOSAIprinciples INTOSAI founding principles INTOSAI core principles International Standards of Supreme Audit Organisations (ISSAIs) Competency Standards (COMP) INTOSAI Standards Fundamental principles of public sector auditing (Reserved for future development based on ISSAI 100) SAI organisational requirements Financial audit: Performance audit: Compliance audit: Other engagements: FA principles PA principles CA principles (Possibly) Competency principles (Reserved for future development based on ISSAI 100) … and competency standards CA standards FA standards PA standards Competency Guidance (COMP) INTOSAI Guidance Guidance (GUID) ISSAI 5140 SAI organisational guidance (Reserved for future development based on ISSAI 100) Supplementary financial audit guidance Supplementary performance audit guidance Supplementary compliance audit guidance (Reserved for future development based on ISSAI 100) Supplementary competency guidance Subject matter specific guidance ISSAI 5110, 5120, 5130 Other guidance

  4. ISSAI 5130 in SDP 2017-2019 • Under priority 3 (3.1) - Global INTOSAI messages on SDGs in the context of the INTOSAI framework of professional pronouncements and possible needs for guidance • 5130 as material to be reviewed or included as sources • General INTOSAI Think Tank on SDGs led by SAI UAE The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  5. Non-IFPP Documents • Products and tools that help in global knowledge creation for capacity development of the SAIs • Guides, Checklist, Manuals, IDI training material, courseware, tests The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  6. Quality Assurance for Non-IFPP Documents Equivalent to IFPP Involving outside stakeholders Within Working Group The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  7. Quality Assurance for Non-IFPP Documents • Level 1: Products that have been subjected to quality assurance processes broadly equivalent to INTOSAI due process, including a period of transparent public exposure; • Level 2: Products that have been subjected to more limited but still extensive quality assurance process, such as piloting/testing /comments by/from stakeholders outside the body or working group responsible for their development; • Level 3: Products that have been subjected to rigorous quality control measures within the body or working group responsible for their development; The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  8. Which QA level should be taken for WGEA projects? The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  9. How far are the WGEA projects affecting stakeholders outside of WGEA? Who uses the WGEA guides, research projects and training tools? Are they going to depend on our projects? The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  10. Current methodology of WGEA projects WGEA Research, Guidance, Training Tools • Literature review, survey, FGD, data mining from audit reports, seeking feedback from WGEA members, online browsing  internal working group (common methods used) • Discussion with experts, academicians, users and seeking their feedback  involves outside stakeholders (not all projects have this) The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  11. DISCUSSION The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

  12. Thank you The 15th SC Meeting of INTOSAI WGEA, 11-14 Sept 2017

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