INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions



​ IDI-WGEA will use IDI’s Cooperative Audit Support Model to provide holistic support to participating SAIs in planning, conducting, reporting, following up on the audit and facilitating audit impact. Such support will include: 

Readiness Check & Agree on Commitments (January-March 2023) Based on expression of interest​ from SAIs, IDI and WGEA will send out a draft statement of commitments to interested SAIs. The SOC will also consist of a readiness check document. On receiving confirmation from the SAI and after signing the statement of commitments, the SAI will become a participant in the CCAA audit.​

Support for selecting audit theme (January-March 2023) The IDI and WGEA will host an online Open House to present the four thematic areas and the cross-cutting themes. This will also be an opportunity for SAIs to raise questions or seek explanations. This process is expected to feed into the process of signing statement of commitments, registering SAIs teams for the CCAA audit and finalizing the selection of the audit theme.​

Integrated Education & Audit Support (June 2023 – September 2024) ​ The IDI-WGEA will put together an international team of experts and mentors to design and develop an integrated education and audit support platform. The professional education and audit support will be provided in a blended format with both online and in person education and support.


The professional education will include a few overview sessions on performance audit, audit quality and audit impact combined with sessions on the five thematic areas and the cross- cutting themes. The social learning activities will include webinars with key stakeholders to learn more about climate change adaptation actions, to seek feedback and support from experts and to access an audit question bank related to the five thematic areas. The other resources section of the platform will provide a curated list of reading material and other contents for further exploration into the five thematic areas. We will provide holistic audit support to the SAI teams throughout the audit. Such support will include for: 

- Peer Review & Expert Feedback for SAI Audit Plan​ 
- Support through Online Work Space while conducting audit​ 
- Peer Review, Expert Feedback and inputs for writing effective audit reports​

Advocacy & Awareness Raising    (2023 to 2024) IDI-WGEA will take up several advocacy and awareness raising activities to bring together SAI leadership and staff and key stakeholders to discuss different aspects of climate change adaptations actions and the role of SAIs in strengthening external independent oversight on implementation of such actions. We plan to use different formats​ like SAI Leadership and stakeholders’ meetings, participation in other stakeholder events, hosting and participating in webinars, using social media etc.

Lessons Learned (2023- 2024) We plan to reflect and collect lessons learned on a regular basis. This will help us in being flexible and providing fit for purpose support for the audits. We will also​ discuss lessons learned at the end of the entire CCAA audit to take stock and decide on the future course of action.
Global publication (2025) IDI-WGEA will work together with the participating SAIs on publishing a document containing the insights and recommendations from the global audit.

Managing Audit Quality (2023-2024) Managing audit quality is the responsibility of the SAI. The SAI will be supported in managing the quality of the CCAA audit with advice from experts and peer and expert review at each stage of the audit. IDI will support SAIs in carrying out this responsibility effectively throughout the audit by providing guidance on managing audit quality as per the requirements of the updated ISSAI 140.​

Facilitate Audit Impact (2023-2025) Throughout the CCAA audit IDI will support the SAI in mainstreaming impact considerations in the audit. IDI-WGEA will facilitate SAIs in achieving this impact by recommending an audit process that interweaves both quality​ and impact considerations throughout the audit. IDI’s checklist on audit impact through an individual audit provides a guide for the work on such considerations. SAIs will also be encouraged to engage with multi-stakeholders throughout the audit process. IDI will also​ help the SAI in determining follow up actions of the audit.