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GLOBAL ISSAI IMPLEMENTATION

GLOBAL ISSAI IMPLEMENTATION. Presentation for CReCER 2012 29-31 October 2012, Managua, Nicaragua By Yngvild H. Arnesen, IDI. Presentation Plan. What are International Standards of Supreme Audit Institutions (ISSAIs) ?

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GLOBAL ISSAI IMPLEMENTATION

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  1. GLOBAL ISSAI IMPLEMENTATION Presentation for CReCER 2012 29-31 October 2012, Managua, Nicaragua By Yngvild H. Arnesen, IDI

  2. Presentation Plan • What are International Standards of Supreme Audit Institutions (ISSAIs) ? • Why is ISSAI implementation important to Supreme Audit Institutions (SAIs)? • What challenges do SAIs face? • IDI’s contribution: the ISSAI Implementation Initiative (3i)

  3. International Standards of Supreme Audit Institutions (ISSAIs) – 2010 INCOSAI Lima Declaration Level 1 Independence, Transparency & Accountability, Code of Ethics, Quality Control Level2 Level3 Level 4

  4. WhyareISSAIsimportant? Opportunity for SAIs globally to enhance their…

  5. WhatChallenges do SAIsFaceWhenImplementingtheISSAIs? • Vast majority of 190 INTOSAI member SAIs are located in developing countries • Many face considerable resource, capacity and skills constraints in implementing ISSAIs – long term endevour • Need for support for implementation expressed by SAIs and regions

  6. The IDI ISSAI ImplementationInitiative (3i Programme) – first phase (2012-14) IDI has a mandate from INTOSAI to support ISSAI implementation in SAIs of developing countries Scope: To facilitate implementation of • level 2 ISSAIs • level 4 ISSAIs on financial, compliance and performance audit by SAIs of developing countries • Funded by World Bank

  7. Implementation Partners

  8. 3i ResultsFramework – Global & Regional Level

  9. 3i ResultsFramework – Regional & SAI Level

  10. Long term strategy – SomePotentialThemes

  11. Long term strategy – SomePotentialThemes

  12. Thank you! www.idi.no

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