After attending the aforementioned training, the team started planning the mapping exercise detailing a step-by-step approach of conducting this exercise. By conducting this exercise, SAI Bhutan is expected to ascertain its current situation, which will also take into account the SAI‚s external environment that influences change in audit practices. Upon completion of this exercise, the SAI team will produce a mapping exercise document, which will also include the ISSAI implementation strategy. The detailed mapping exercise is expected to provide a basis for making adjustment to current audit practices to move towards ISSAI compliance. The exercise is spearheaded by six mentors under the overall guidance and supervision of project management team in the SAI. The IDI provides both onsite and off-site support for this activity.
Moving towards ISSAI compliance model consists of six steps; 1) map audit mandate and current audit practice, 2) ascertain stakeholders expectation from SAI audit, 3) assess readiness and resources, 4) compare current audit practice with ISSAI requirements, 5) develop SAI strategy for moving towards ISSAI compliance, and 6) develop SAI annual audit plan.
The delivery of high quality audits as per the ISSAIs and other international standards is Strategic Goal 1 of SAI Bhutan‚ Strategic Plan 2015-20.