Sustainable Audit Practices
Objective
SAIs have a sustainable performance audit practice, which consistently delivers relevant and high-quality (ISSAI compliant) performance audits which make a positive difference (impact).
Duration
October 2022 – December 2025
Phases
The Initiative is implemented in two phases – Phase I: Needs assessment and Phase II: Strengthening sustainable performance audit practices.
Approach
Holistic support – enhancing systems at SAIs
Phase I: Needs Assessment
Phase I involved ascertaining the Performance Audit ISSAI implementation needs of an SAI and the SAI needs to enhance the impact of their PA work. This included:
- The SAIs mapped SAIs practices to standards and explored the institutional, organisational, and professional capacities needed to sustain high quality and high impact audit practices.
- All six SAIs successfully completed their needs assessment for sustainable performance audit practices. These assessments were led by SAI teams with the support of IDI. Access to the full reports requires authorisation from the respective SAIs.
Phase II: Strengthening sustainable PA practices
Based on outcomes of the Phase I, SAIs have selected up to seven of the following 'envelopes' offered by the IDI for implementation in Phase II. Click on the boxes below to learn more about each envelope:
Before launching the Phase II the Statements of Commitment for Phase II were signed between IDI, ADB and each of the SAIs.
Partnering with ADB
We benefitted from the support provided by Asian Development Bank. Engaging with them throughout the initiative led to a better understanding and appreciation for promoting and supporting performance audit practices in SAIs.
Learn more about ADB´s support to this initiative
Sustainable Audit Practices in Action
CONTACT US
Reach out to learn more, collaborate, and contact us if you have questions about this initiative at [email protected]