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Update: Managing the risks of Covid-19 at IDI

20/03/2020

IDI has postponed planned events and halted all staff travel in response to the Covid-19 situation.

Like most organisations, IDI has been severely affected by the spread of Covid-19. As in many other countries, the situation in Norway, where IDI is located, is exceptionally difficult and hard to predict. We know that many of our partner SAIs and stakeholders are also under strict national measures.

Throughout the last weeks, our priority has been to protect the physical health and well-being of our staff and participants, and to contribute to national and global efforts to limit the spread of the virus. So far, IDI has taken the following measures: 

  • All regional and global IDI events have been postponed until after Easter, with the expectation that they are likely to be delayed further.
  • A full travel ban has been instituted for all IDI staff and for all visitors to the IDI office.
  • All IDI staff are currently working from home and IDI has adopted more flexible working hours
  • Contingency plans have been developed for all IDI initiatives up to June 2020, and will be updated regularly.
  • A major push is currently underway to move to eLearning and virtual meeting solutions when possible. 

Despite the cancellation and postponement of many events for the coming weeks, IDI continues to do our upmost to work as effectively as possible under these difficult circumstances. We remain fully committed to our goal of supporting and developing the performance and capacity of SAIs and are using this time to explore alternative delivery models, in particular by extending the use of our eLearning resources. We will continue to keep our partner SAIs, Development Partners and the wider INTOSAI community informed about changes to our plans and will update this information when needed.

We wish you, your families and colleagues all the best in this fluid and difficult situation. Stay safe.

Initiative

Topics

COVID-19

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Joining forces for ISSAI compliant Financial Statements of Government Audit in SAI Tuvalu

03/02/2020

A Memorandum of Understanding between SAI Tuvalu, PASAI and IDI

A Memorandum of Understanding was initially agreed between SAI Tuvalu, PASAI and IDI which requires commitment from all parties to support one another in conducting high-quality financial audits according to International Standards of Supreme Audit Institutions (ISSAIs). The programme included two weeks of in-country support which the facilitators assessed existing audit practice and used the iCAT-FA[1] tool to identify gaps and suggested improvements to the SAI Tuvalu Audit methodology.

Find out more in the official press release published by PASAI.

Initiative

ISSAIs

Topics

Audit Standards (ISSAIs and iCATs)

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Memorandum of Understanding signed between IDI and the National Audit Office of Finland

29/01/2020

Memorandum of Understanding signed between IDI and the National Audit Office of Finland

A delegation from the National Audit Office of Finland (NAO Finland) visited IDI headquarters in Oslo today. The two organizations signed a memorandum of understanding outlining how IDI and NAO Finland will collaborate on a variety of areas, including audit of SDGs, environmental audit and facilitating audit impact. NAO Finland will aid IDI in events such as the Green Hat Innovation Exchange Series and in developing audit leadership practices through mentoring and coaching support for the SAI Young Leaders Initiative.

NAO Finland has been a leader in innovative capacity building efforts for audit institutions globally.

“The audit environment is changing rapidly,” says Tytti Yli-Viikari, Auditor General of Finland, “and we need to come together to cooperate to grow together and support SAIs around the world”

IDI Director General Einar Gørrisen said “This agreement with NAO Finland opens new opportunities to collaborate on a wide-range of capacity development initiatives which, I believe, will bring a lot of positive outcomes for SAIs, and especially for the next generation of auditors.”

Of particular note is the expanded support to the SAI Young Leaders initiative. Jenni Leppälahti, planning director at NAO Finland, was part of the first round of the SYL initiative and is now serving as a coach in the second round.  Remarking on the new agreement, Ms. Leppälahti said “it is inspiring to NAO Finland to be part of offering support for growing the new generation of auditors.”

Ms. Yli-Viikari echoed her statements, saying “I’ve seen firsthand what it is to have young leaders work to be part of a network of changemakers, and that’s why I’m very committed to keep that momentum going, because I feel that when SAIs come together there’s added value and great insights when they work together in that international environment.”

idi nao jan2020 handshake sized

Tytti Yli-Viikari from NAO Finland and Einar Gørrisen from IDI

 

Initiative

Topics

Financial partners

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Estonia continues support for IDI’s SAI Young Leaders Initiative (SYL)

06/12/2019

The National Audit Office of Estonia (NAO) signed a new agreement with the INTOSAI Development Initiative (IDI) for continued support to IDI’s Young Leaders Initiative in Supreme Audit Institutions (SAI).

It is the second funding from NAO for this successful IDI initiative.

Nurturing Young Leaders
SAI Leadership is widely recognised as an effective moving force, which can positively transform a Supreme Audit Institution. Einar Gørrissen, Director General of IDI knows from first-hand experience that “Supporting SAIs in sustainably enhancing capacities and performance is impossible without SAI leadership driving positive change. In light of this, the SAI Young Leaders Initiative aims to nurture young leaders, to enable their own growth and contribute to positive change of their SAIs.”

25 candidates were selected for the current round of SYL based on pre-determined criteria. As part of the SYL initiative, each young leader will develop and implemented a change strategy as a positive contribution to the development of his or her own SAI. The young leaders have face to face international and online interactions as part of the initiative.

Building on past success

The INTOSAI community showed enthusiastic support for the pilot of SAI Young Leaders (2018-2019). The pilot saw an unprecedented completion rate of 90% successful young women leaders (18 out of 20 SYLs were women). The SYL initiative has a strong focus on women in leadership positions. In September 2019, IDI handed out a first SYL award to a female Young Leader, Fallon Stephany Arias Calero from SAI Costa Rica, selected by a panel of judges.

In light of the support and results, IDI started the second round of SYL in 2019.

 Read more about SAI Young Leaders here.

For more information on the SAI Young Leaders Programme click on the banner. banner web syl 2 

 

 

Initiative

SYL – SAI Young Leaders

Topics

Leadership

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News

IDI issues statement on proposed audit legislation in Somalia

29/11/2019

Somalia’s new audit legislation is at risk of falling below international standards, leaving the Auditor General vulnerable to political pressure.

The Federal Republic of Somalia has a historic opportunity to secure a modern, effective and credible audit office. This is critical for good governance and the effective fight against corruption in the country. However, the INTOSAI Development Initiative (IDI)* is concerned the audit bill being discussed now in Parliament lacks important safeguards for the independence of the Office of the Auditor General (OAG), in particular related to the appointment and removal of its leadership.

In a statement released today, IDI is calling on the Parliament to take fully into account the international standards for Supreme Audit Institutions when concluding on the Federal Audit Bill.

“The Office of the Auditor General has shown incredible progress over the last few years, and its most recent report shows an institution dedicated to adding value to the country,” says IDI Director General, Mr. Einar Gørrissen. “However, its legal framework is outdated. We are encouraged to see the new audit bill moving in Parliament, but concerned that the current version could leave the OAG’s independence at risk. The procedures for the appointment and removal of the Auditor General need to provide adequate safeguards from interference by the Executive.”

Through their audits, institutions like the OAG seek to provide objective information about major financial irregularities, lack of compliance with laws and regulations, and the ways in which public sector entities can improve their service delivery to citizens. The United Nations General Assembly has passed two resolutions (A/66/209 and A/69/228) recognizing the important role of audit institutions for better public administration and development. According to the UN, audit offices can only be effective if they are independent of the entities they audit and are protected from outside influence.

Parliament is therefore encouraged to ensure that the independence of the OAG is enshrined in this new legislation.

The statement can be read in full below:

IDI Statement on Proposed Audit Legislation in Somalia

*IDI is the capacity development arm of the International Organization of Supreme Audit Institutions. We have a global mandate to enhance the capacity and performance of developing country SAIs. IDI has worked closely with the OAG since 2018 and, together with AFROSAI-E and peers from the region, is providing technical guidance for auditing, internal governance and the legal framework. For further information, please see our Introduction to IDI. For additional comments, please get in touch with IDI.

Initiative

SIRC – SAI Independence Resource Centre

Topics

Independence

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SPMR Workshop on Assessing Performance Using SAI PMF in OLACEFS

18/11/2019

Inaugural event of the SPMR initiative in OLACEFS in Asunción, Paraguay.

IIMG 7450DI´s Strategy, Performance Measurement and Reporting (SPMR) initiative just added one INTOSAI region to its global roll-out. Five SAIs from OLACEFS came together in Asunción (Paraguay) for the start of their journey towards becoming better at strategic management.

Teams from El Salvador, Ecuador, Honduras, Paraguay and Peru were trained on the SAI PMF methodology and worked on preparing their Terms of Reference for the assessment. As part of the SPMR initiative, all teams receive remote and sometimes in-country support from a dedicated advisor from a team of regional and international SAI PMF specialists who were also present at the workshop. The workshop was kindly hosted by the SAI or Paraguay.

The teams will meet again early 2020 to finalize their SAI PMF reports. They will review their draft reports and carry out an analysis of the root causes of their performance and the current contribution of their SAI to delivering value and benefits to citizens. For that workshop, the five SAI teams will then also be joined by the teams of Costa Rica and Guatemala, who will also commence their SPMR participating.

IMG 7503

SPMR is a long-term IDI initiative aimed at supporting SAIs in assessing their current performance, developing strong strategic and operational plans, and establishing systems and processes for monitoring and reporting on performance. In OLACEFS, SPMR is delivered in cooperation with CEDEIR, the regional INTOSAI body tasked with performance measurement. CEDEIR is chaired by the Court of Accounts of El Salvador. Global funding for SPMR is provided by the Swiss State Secretariat for Economic Affairs, with the Inter-American Development Bank is co-funding the OLACEFS regional activities.

 
 
For more information about the programme, please see the webpage here. spmr new

Initiative

SPMR – Strategy, Performance Measurement and Reporting.

Topics

Governance

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News

Gender Equality is a Must -View the Video of the Panel Discussion

30/09/2019

IDI hosted a panel discussion called “Can Supreme Audit Institutions Afford to Ignore Gender Equality” during the INTOSAI Congress in Moscow.  View the discussion here. Having gender equality on its agenda was a premiere for the Congress.

“Gender Equality is a must if we want to solve the substantial challenges the world is facing”, said Einar Gørrissen, Director General of the INTOSAI Development Initiative, as one of the panellists. Supreme Audit Institutions (SAIs) can contribute to gender equality by assessing government action on gender equality and by leading by example as institutions. The panel discussion can be viewed here.

The speakers in the panel discussion included:

– Tsakani Maluleke, Deputy Auditor-General of South Africa
– Michael Aguinaldo, Chairperson of Commission on Audit, Philippines
– Osvaldo Rudloff, Executive Director of the Latin American and Caribbean Organisation of Supreme Audit Institutions (OLACEFS)
– Einar Gørrissen, Director General, IDI

Consistent efforts, data and leading by example

Mr. Aguinaldo explained that the Commission on Audit has an automatic role to play with regard to gender equality in his country. This is due to the fact that implementing gender-responsive budgeting in the Philippines has changed the role SAIs work. Mr. Rudloff and Ms. Maluleke stressed the importance of leading by example and having role models within their own institutions. Consistent efforts, including both hard and soft controls, sex-disaggregated data, bold strategic choices and engaging both men and women, are some of the elements necessary to advance on gender equality in SAIs.

IDI’s role

The IDI Strategic Plan 2019-2023 introduced a strategic shift towards including a gender perspective at IDI’s own organisational level and in its work. This includes a requirement to conduct a gender analysis for each new IDI initiative.
IDI will also continue to raise awareness on gender equality with Supreme Audit Institutions, INTOSAI bodies and other partners.
For OLACEFS work on gender equality, see: https://www.contraloria.cl/multisite/genero/en/

Initiative

Topics

Gender and Inclusion

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2019 Winner of SAI Young Leaders Award

30/09/2019

Background to the SAI Young Leaders Initiatives.

Leadership is a key driver of change and strong and effective Supreme Audit Organisations across the world. The INTOSAI Development Initiative has realised during its work of supporting SAIs that strong leadership is also key for the success of its engagement. Leadership is indeed an issue cutting across all of IDI’s workstreams and initiatives. In light of this, IDI saw a need to develop and support young leaders that would be important for the future and success of each SAI.

IDI launched the SAI Young leadership programme in 2017. 91 SAIs were invited to participate. In the end, 25 applicants were selected out of which 20 young leaders completed the programme in 2018. Over a period of 12 months, these young leaders have been exposed to a comprehensive learning process which enabled them to discover themselves, discover their SAIs and its environment, learn how to develop their people and add value to their SAIs. A number of SAIs from the INTOSAI community contributed valuably to the development of these young leaders. They met INTOSAI leaders and visited SAIs like US GAO and international institutions like the United Nations and the World Bank. Each young leader developed and implemented a change strategy, as a positive contribution to the development of their SAI. We are impressed to see how each participant in the programme blossomed both as individuals and as future SAI leaders. We are also delighted to see the positive impact that their change strategies created in most SAIs.

Both SAI young leaders themselves and SAIs valued the first round of the IDI SAI Young Leadership (SYL) programme. Currently, IDI is implementing a second round of SYL to which all SAIs were invited and trying to implement the lessons learnt from the first round.

SAI Young Leaders Award;
The 20 SYLs who completed the programme were invited to apply for the SYL Award. In order to apply they had to prepare a letter of application, a piece of reflective writing on the change strategy that they had implemented and personal skills they had gained and provide a recommendation from their Head of SAI. There were 9 applications for the award. The IDI invited a panel of judges Ms Pamela Monroe ( AG SAI Jamaica and IDI Board member), Mr James-Christian Blockwood (Managing Director Strategic Planning and External Liaison U.S. Government Accountability Office) and Mr Einar Gørrissen (Director General IDI) to judge the award.

The applicants for the award made a presentation and answered questions from the panel. The judges evaluated applications using the following criteria: impact, innovation, quality, inclusiveness and personal effectiveness. The award was made to Fallon Stephany Arias Calero for her SAI Change Strategy ‘Innovative approach in comprehensive audit services to increase public value (design thinking)’. Through implementing this change strategy she developed design thinking methodology for SAI Costa Rica. She also trained a design thinking team and facilitated use of design thinking approach in audit.
 
SYL Programme – Fallon Stephany Arias Calero

The SYL programme was an incredibly challenging and transforming process. It gave me the opportunity, tools and guidance to grow as a leader, as a professional and as a person.  The transformation was based on the process of self-discovery and the identification of my strengths, leadership style, motivation and also the specific abilities that I still need to built or keep growing to strengthen the my leadership skills.

Taking part in the programme also gave me the opportunity to know and experience the different perspectives and realities on which the other SAIs work and develop their competencies. Thanks to the participative environment on which the programme was executed, I discovered and explored the knowledge, experience, trends, good practices and overall landscape of the SAIs from my region (OLACEFS) but other regions as well. I believe that one of the most enriching experiences of the programme was the possibility for all the SAI Young Leaders to shared their knowledge, struggles and information with the guidance of IDI facilitators, the other SAI leaders and our coaches. It taught me the value and importance of building networks and working together.

The other big lesson learnt of the programme was to understand the leader’s responsibility to impulse and impact the life of others, helping them on their own process of discovery and growth. Today I feel exited and proud to recognize my capacity to empower others and be a positive influence in their lives.

The SYL Programme was indeed, in my case, a process of profound transformation and awareness on which I received the impulse to take next step on my career. Now I get the chance to create value for my country through my new leadership role in my SAI from where I’ll keep and will continue my journey of self-discovery and recognition as a leader. 

Fallon along with Carla Ribeiro da Motta from SAI Brazil will present a webinar on design thinking in the audit process as apart of the Green Hat Innovation Exchange series later this year.

Read more about SAI Young Leaders here.

 

Initiative

SYL – SAI Young Leaders

Topics

Leadership

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News

Independent Review Workshop in Oslo

25/09/2019

Why is an independent review of an SAI Performance Measurement Framework Report crucial?

An independent review of an is a crucial step of the SAI PMF process in order to enhance the objectivity and credibility of an SAI-PR. The independent review provides an assurance that the SAI PMF methodology was correctly adhered to in the process of carrying out the assessment. It is strongly recommended that SAIs doing an SAI PMF assessment submit their draft report to the IDI for an independent review.

The Independent Review Workshop is a 3-day course that takes a practical approach covering various issues that need to be considered when carrying out an independent review of an SAI PMF Performance Report (SAI-PR). The objective of the workshop is to develop further SAI PMF expertise in the INTOSAI Community and increase the pool of experts that can conduct independent reviews on behalf of IDI. Participants for the workshop comprise representatives of SAIs of Brazil and Indonesia; of the PASAI Secretariat; SAI experts from the UK and Canada; as well as selected IDI staff.

IDI is currently rolling out at a global level the Initiative Strategy, Performance Measurement and Reporting (SPMR) with funding from the Swiss Secretariat for Economic Affairs (SECO). SPMR aims at supporting SAIs in achieving greater performance through dedicated support for all steps of the strategic management cycle. The first step in this initiative is to conduct an SAI PMF assessment and we are therefore expecting a large number of draft SAI PRs to be sent to IDI for independent review end of 2019 and beginning of 2020.

For more information on the SAI PMF programme click here.
   

 

 

Initiative

SAI PMF – SAI Performance Measurement Framework

Topics

Governance

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IDI’s Professional Education for SAI Auditors

17/09/2019

What is the latest on IDIs support for SAIs towards ISSAI implementation and professionalization?

The SAIs journey towards ISSAI implementation and professionalization starts with a professionally educated audit workforce. IDI’s Professional Education for SAI Auditors – PESA Pilot is a competency-based education initiative for SAI auditors (financial, performance, and compliance). For the development of digital education for the PESA Pilot, the IDI has formed a partnership with an eLearning provider (CNK Management Ltd.) in Hyderabad, India. A five-day meeting of PESA Educators for Financial Audit and Compliance Audit with the CNK team took place in  Hyderabad from 9 -13 September. CNK Management Ltd. is training the two groups of PESA educators in the workshop on the type of content required for digital education and will begin work on this content.

 pesa5          
To learn more about PESA-P please click here PESA-P Logo

                                                          

Initiative

PESA – A Professional Qualification for SAI Auditors

Topics

Professional Development

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