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CAS working with IDI Implementing the ISSAISs in Compliance Audit

Explore the journey of implementing ISSAI standards in compliance audit, facing challenges such as adapting to new concepts, building technical quality, and shifting to risk-based approaches. Learn from experiences in workshops and seminars to bridge the gap between current practices and international standards.

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CAS working with IDI Implementing the ISSAISs in Compliance Audit

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  1. CAS workingwith IDI ImplementingtheISSAISs in ComplianceAudit Ingvild Gulbrandsen Beijing, China 22.10.2015

  2. What have we done since last year • iCATreview workshop in Pasai, Fiji, November 2014 • iCATreview workshop in Arabosai, Dhaka, December 2014 • iCAT/implementation workshop in Arabosai, Casablanca, June 2015

  3. Somechallenges SAIs continueitscurrentpractices of gatheringevidence and reportingissueswithnoclearreference to the standards

  4. More challenges Manycountries have noclearfinancialreportingframework, and does not do financialauditaccording to ISSAI 1000

  5. Even more challenges Many SAIs find it difficult to undertake risk basedapproachesusingprofessionaljudgment. Insteadtheauditorprefere a checlist and standard procedures.

  6. And more… It takes time to digestthe huge amount of newconcepts and approaches. Easy to fall back onpreviouspractice.

  7. And more …. Reachingthe right technicalquality of thestandard is difficult, and takes time.

  8. What have I learnt? The conceptsyoutake for granted has to be explained and understood. This has to be a face to face activitythat is verydemanding and challenging, becauseyou have to answer all the questions you do not have theperfectanswer to.

  9. What more have I learnt? • But at the same time representativs from theSubcommittee/CAS secretariatshould be present to be sure that it is in line withthedevelopmentofthe standard. • This is alsoimportantworkwhenyoubuildthe bridge.

  10. And even more learning • The presens oftheSubcommittee/CAS secretariat makes the mentors more confident. • Don’t ever underestimatethestrengthofsingingifyouwantpeople to worktogether.

  11. Whatwillhappen in thenearfutureregardingimplementation • Using the ISSAI standards in ComplianceAudit to do procurementaudits – seminar in PASAI, Auckland nov 2015 • iCATreview workshop in Arabosai, Kuwait City nov 2015 • Discussingimplementationissueswiththefrenchspeakingcountries

  12. Thankyou

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