INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

  1. You are here:  
  2. Work Streams
  3. Professional SAIs
  4. Sustainable Performance Audit Practices
  5. Key Aspects
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Key aspects of the IDI-ADB initiative ‘Sustainable performance audit practices in Asia and Pacific’

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Duration of the initiative

October 2022 – December 2025.
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Objective of the initiative

SAIs have a sustainable performance audit practice, which consistently delivers relevant and high-quality (ISSAI compliant) performance audits which make a positive difference (impact).
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Method

Holistic support - enhancing systems at SAIs rather than providing stand-alone interventions. 
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Phase I .............. Phase II

Phases approach

The Initiative is implemented in two phases – Phase I: IINA assessment and Phase II: Strengthening sustainable performance audit practices.

Phase I: ISSAI Implementation Needs Assessment (IINA) by participating SAIs (01.10.2022 - 30.09.2023)

Before planning interventions by the Initiative and deciding on the directions of support, we ascertained the status in terms of performance audit (PA) quality and the impact generated by audits. Phase I, therefore, involved ascertaining PA ISSAI implementation needs of an SAI, as well as SAI needs to enhance the impact of their PA work. This included:

  1. Examining how the SAIs current audit practice meets the requirements of ISSAI 3000[1]. This was done by using IDI’s ISSAI Compliance  Assessment Tool for Performance Audit (iCAT). The assessment encompassed a comprehensive desk review of policies and methodologies alongside a detailed examination of selected performance audit files, including their supporting documents and interviews with audit teams.

  2. Exploring SAIs strategic and annual audit planning practices for PA, understanding stakeholder expectations from the SAI and the extent to which the SAI is able to meet those expectations, SAI arrangements for audit follow-up and audit impact, SAI plans for updating its quality management practices in light of the revised ISSAI 140[2], and SAIs practices of professional development of auditors in light of the new ISSAI 150[3]. This was done by applying IDI’s guidelines on Exploratory questions.

Phase I involved the following interventions:

  • 1st Leadership Forum was held with the participation of Heads of SAIs and Statements of Commitment for phase 1 signed between IDI, ADB and each SAIs. (Photos are available if needed; a link to the photo page could be established)

  • Participating SAIs nominated ISSAI Implementation Needs Assessment (IINA) Teams – SAI’s staff at PA practitioners and management level to conduct the needs assessment.

  • IDI provided online support (webinars and hot-line) to IINA Teams on how to apply iCAT and answer Exploratory questions.

  • IDI organised a 5-day on-site regional workshop for IINA Teams to facilitate drafting IINA Plans.

  • IINA Teams have developed detailed IINA Plans, which were approved by the Heads of SAIs. Following approval, the teams proceeded with assessments outlined in the IINA Plans.

  • IDI provided continuous online support to IINA and visited participating SAIs to assist with finalising assessment reports. During these visits, IDI also discussed potential contents for Phase II with SAI management and engaged with SAI stakeholders.

  • SAI Teams developed IINA Reports that were approved by the Heads of SAIs. The results of this phase are here.


[1] Performance auditing standard.

[2] Quality Management Standard.

[3] Standard on Auditors Competence.

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Phase II: Strengthening sustainable PA practices in participating SAIs (01.01.2024.-31.12.2025.)

  • 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:

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  • Before launching the Phase II the Statements of Commitment for Phase II were signed between IDI, ADB and each of the SAIs.

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