INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

3i Programme

Financial Audit QA training

IDI conducted the last stage of the 3i Phase II SAI level support programme 

Financial Audit QA Product Development Meeting

A week long meeting on development of Financial Audit Quality Assurance Product was held in Quezon City, Manila from 6-10 March 2017. The expected outputs of the meeting were draft Quality Assurance Guidance document and Quality Assurance Tool developed, which can be used and adapted by the SAIs to conduct quality assurance review of financial audit conducted in accordance with ISSAIs.

Audit Review Meeting of IDI-OLACEFS 3i Cooperative Performance Audit on Fighting Against Poverty

The IDI-OLACEFS 3i Cooperative Audit Programme on Performance Audit on Fighting Against Poverty has reached it third stage. The participating SAI teams have completed the audit and went for an audit review meeting in San José Costa Rica from 31 October to 5 November 2016 to discuss their draft audit reports.

Audit Review Meeting of IDI-PASAI 3i Cooperative Audit on Audit of Procurement

The IDI-PASAI 3i Cooperative Audit Programme on Audit of Procurement has reached it third and final stage. The participating SAI teams have completed the audit and came for audit review meeting in Samoa from 15 to 20 December 2016 to discuss their draft audit reports.

ARABOSAI FA planning workshop

In the framework of the 3i programme, IDI is supporting 3 SAIs from ARABOSAI region (Iraq, Palestine and Sudan) in conducting ISSAI Based Pilot Financial Audits..

Audit Review Meeting on the Audit of Disaster Management

The IDI-ASOSAI 3i Cooperative Audit Programme on Audit of Disaster Management has reached it third stage. The participating SAI teams have completed the audit and came for audit review meeting in Jakarta, Indonesia from 10 to 14 October 2016 to discuss their draft audit reports. 48 participants from 17 SAIs participated in the meeting to finalize their draft report.

IDI-ARABOSAI Workshop on ISSAI based Compliance Audit of procurement

The 3i programme in ARABOSAI has a number of elements in its results framework. After providing 3i products in Arabic, training of a pool of ISSAI facilitators and supporting SAIs in assessing needs by conducting iCATs, the next step in the programme is to support SAIs in conducting ISSAI based pilot audits.

3i Phase-I CREFIAF, iCAT review workshops for Compliance Audit & Financial Audit and Workshop on facilitating ISSAI Implementation

The above-mentioned workshops were held in Yaound?©, Cameroon from 20 June to 1 July 2016. A resource team of four experts from Cameroon, DR Congo, Gabon and Senegal reviewed iCATs (ISSAI Compliance Assessment Tools) conducted by 17 SAIs during the iCAT review workshop for Compliance Audit. 30 participants from 17 SAIs participated in this workshop. SAI teams also developed the first draft of their ISSAI Implementation.

Workshop on OLACEFS Cooperative Performance Audit on the Fight Against Poverty

As part of the IDI-OLACEFS ISSAI based Cooperative audit programme, the workshop on Performance Audit on fighting against poverty was held in Quito, Ecuador, from 25 to 29 April 2016. There were participants from SAI Brazil, Chile, Costa Rica, Ecuador, El Salvador, Guatemala, Mexico, Nicaragua, Peru and Paraguay.

3i Performance Audit product maintenance meeting, Oslo

The IDI organized 3i Performance Audit product maintenance meeting in Oslo, Norway from 20 to 24 June 2016. Under the 3i Programme phase I, IDI developed and revised the performance audit ISSAI Compliance Assessment Tool (iCAT) and the performance audit ISSAI Implementation Handbook, from 2012 to 2014.

3i Phase II-Moving towards ISSAI compliance ‚ Mapping exercise in SAI Bhutan

Under 3i Phase II Pilot programme, SAI Bhutan is currently conducting a mapping exercise on ‚Moving towards ISSAI compliance‚. The mapping exercise commenced from 8 August 2016 and is due to complete by 30 September. A two week workshop on conducting ISSAI based audit that was delivered to a team from SAI Bhutan in August 2016 also covered sessions on conducting this mapping exercise.

3i Phase II: SAI Bhutan Pilot - Workshop on conducting ISSAI based audit

The 3i Phase II SAI level support is currently being piloted in SAI Bhutan. As a first step towards implementing this project, the three IDI resource persons in collaboration with six mentors from SAI Bhutan had delivered a workshop on conducting ISSAI based audit for a duration in two weeks in iCISA, Noida, India from 25 July to 5 August 2016 to a group of 60 participants.