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[null,null,null,null,null,null,null,null,null,null,"Version 2.1"]
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["SUPREME AUDIT INSTITUTIONS INFORMATION TECHNOLOGY MATURITY ASSESSMENT"]
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["Commissioned by: Sector Programme Good Financial Governance (public-finance@giz.de) , implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH on behalf of the\nGerman Federal Minstry for Economic Cooperation and Development (BMZ)"]

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[]
[null,null,"SAI Maturity Level"]
[null,"Reference EGDI Country Index",0,1,2,3,4,5]
[null,"Low","Medium","Medium","Low","Low","Low","Low"]
[null,"Medium","High","Medium","Medium","Medium","Low","Low"]
[null,"High","High","High","High","Medium","Medium","Low"]
[null,"Very High","High","High","High","High","Medium","Low"]
[null,null,null,null,""]
[null,"Description","The maturity model is based on the assumption that donor will make decision about intervention based on two main indexes: 1. Maturity Level of SAI and 2. Reference EGDI Country Index. In the table above, all possible combination of these two indexes are displayed. "]
[null,"Reference EGDI \nCountry Index","EDGI index is calculated by the UN is published. The index has four levels: Low (0-0.25), Medium (0.25-0.5), High (0.5-0.75) and Very High (0.75-1.0)."]
[null,"Maturity Level","Maturity Level of SAI is calculated based on the model requirements. There are five different pillars, which have five levels of maturity each. The model calculates maturity levels in each pillar and then, average maturity of all pillars is rounded to get SAI’s overall maturity level.  "]
[null,"Intervention Rationale","Cross section of the Country EGDI Level and SAI’s Maturity Level gives an estimation of how strong support SAI needs to adjust to country needs. If the gap between country EGDI index and SAI maturity Level is big, then there is higher need to enhance SAI capabilities.  For the purposes of this model, this is called intervention rationale, which has three levels: Low, Medium, High. "]

{"sheet":"Maturity Development","index":2,"n_rows":10,"n_cols":7,"rows_kept":10,"cut":false,"hidden":false,"merged":[[1,2,1,6],[9,2,9,6]]}
[]
[null,null,"SAI ITMA Pillars"]
[null,"Maturity Level","1 - Institutional\nRequirements","2 - Inputs","3 - Processes","4 - Outputs","5 - Quality and\nOptimization"]
[null,"Level 5"]
[null,"Level 4"]
[null,"Level 3"]
[null,"Level 2"]
[null,"Level 1"]
[]
[null,"Description","SAI Maturity Development is an organization wide process, which covers different aspects of internal processes. The model has five pillars, which display different processes across SAI. Each pillar has requirements, which build up as the SAI matures. Though, development process in not only vertical, it is also horizontal. Meeting requirements in one pillar also enables SAI to meet requirements in other pillar. Hence, maturity development is bidirectional for the purposes of this model.  "]

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[]
[null,"Spreadsheets Description - MS Excel SAI ITMA Tool 2.1"]
[]
[]
[null,"General Data","The SAI should fullfil General data in the given form. "]
[null,"Mapping Diagram","The model takes into account not only SAI's self-assessment based on given requirements, but also country context in which SAI operates. Therefore, the model offers mapping principles between country context and maturity level, hence, the gap is a good proxy for the stakeholders decision to intervene or not."]
[null,"Maturity Development ","The model is holistic and overarching for the SAI's functions. To demonstrate the development path of the organization and relation between pillars, model includes \"maturity development matrix\" as well."]
[null,"Pillars","The model has 5 Pillars with 5 levels of maturity in each one. "]
[null,"Summary","Summary displays general results of the self-assessment according to the maturity model. SAI may see the recommended level of maturity based on country context, while the actual results of assessment are also displayed. The model automatically suggests the gap between actual and desired levels. "]
[null,"Non-Compliance Report","The model is capable of identifying the SAI's lack of capacity (challenges) in each pillar and in each level of maturity. The tool also enables combined reporting for all pillars and all levels of maturity. "]
[null,"Statistics","The model offers the SAI to have a look at the detailed statistics of the model requirements. "]
[null,"Results Dashboard","The model provides the SAI, as well as Development Partner(s), with a series of graphs and other indicators that present the results obtained after the application of the SAI ITMA."]

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["SAI General Information",null,"Comments or remarks "]
["Official name of the SAI in the official language"]
["Official name of the SAI in English","SAI Name"]
["Country","Australia "]
["Full Address"]
["Corporate Email"]
["Total SAI staff (in-house)"]
["Total number of SAI auditors"]
["Total number of Information Systems auditors"]
["Total number of IT/Information Systems administrative staff"]
["Total technical support staff, assistance and others in Information Technology "]
["Is there a unit in charge of Information Systems auditing?"]
["Number of audit reports issued in the last year"]
["Number of Information Systems audit reports issued in the last year"]
["Average duration of Information Systems Audits"]
["Introduction year of Information Systems auditing"]
["Information provided by"]
["Email of the person responsible for the reported information"]

{"sheet":"Countries List - EGDI","index":5,"n_rows":195,"n_cols":8,"rows_kept":195,"cut":false,"hidden":false,"merged":[[1,0,1,4],[1,5,1,6]]}
[]
["E-Government Index (EGDI) - 2024",null,null,null,null,"(UN) E-Government Survey 2024"]
[" EGDI Level","Country","Level","EGDI","Online Service Index","Human Capital Index","Telecommunication Infrastructure Index"]
[1,"Denmark ",{"$f":"IF(D4>0.75,\"Very High\",IF(D4>0.5,\"High\",IF(D4>0.25,\"Medium\",\"Low\")))","v":"Very High"},0.98473999999999995,0.98629999999999995,0.99924000000000002,0.95840999999999998,0.99661999999999995]
[2,"Estonia ",{"$f":"IF(D5>0.75,\"Very High\",IF(D5>0.5,\"High\",IF(D5>0.25,\"Medium\",\"Low\")))","v":"Very High"},0.97274000000000005,0.95889999999999997,0.99534999999999996,0.94972000000000001,0.97309000000000001]
[3,"Singapore ","Very High",0.96911999999999998,0.95889999999999997,0.98306000000000004,0.93615000000000004,0.98806000000000005]
[4,"Republic of Korea ","Very High",0.96789000000000003,0.97260000000000002,1,0.91198000000000001,0.99170000000000003]
[5,"Iceland ","Very High",0.96706999999999999,0.95889999999999997,0.90754999999999997,0.99531000000000003,0.99829000000000001]
[6,"Saudi Arabia ","Very High",0.96021999999999996,0.95889999999999997,0.98995,0.90666000000000002,0.98411000000000004]
[7,"United Kingdom of Great Britain and Northern Ireland","Very High",0.95772999999999997,0.97260000000000002,0.95348999999999995,0.94498000000000004,0.97467000000000004]
[8,"Australia ","Very High",0.9577,0.86299999999999999,0.92218999999999995,1,0.95091999999999999]
[9,"Finland ","Very High",0.95745999999999998,0.89039999999999997,0.90973000000000004,0.98358999999999996,0.97909000000000002]
[10,"Netherlands ","Very High",0.95384000000000002,0.93149999999999999,0.92118,0.96880999999999995,0.97150999999999998]
[11,"United Arab Emirates ","Very High",0.95328000000000002,0.78080000000000005,0.91627000000000003,0.94355,1]
[12,"Germany ","Very High",0.93820999999999999,0.97260000000000002,0.92383999999999999,0.96723999999999999,0.92359000000000002]
[13,"Japan ","Very High",0.93510000000000004,0.98629999999999995,0.94274000000000002,0.91169999999999995,0.95091000000000003]
[14,"Sweden ","Very High",0.93262,0.79449999999999998,0.88361000000000001,0.92745,0.98678999999999994]
[15,"Norway ","Very High",0.93152999999999997,0.86299999999999999,0.91171999999999997,0.91747999999999996,0.96538999999999997]
[16,"New Zealand ","Very High",0.92654000000000003,0.93149999999999999,0.94530000000000003,0.96152000000000004,0.87280999999999997]
[17,"Spain ","Very High",0.92059999999999997,0.80820000000000003,0.90542,0.89610000000000001,0.96031]
[18,"Bahrain ","Very High",0.91957999999999995,0.90410000000000001,0.90305000000000002,0.86804000000000003,0.98773]
[19,"United States of America ","Very High",0.91944999999999999,0.94520000000000004,0.91357999999999995,0.88424000000000003,0.96052000000000004]
[20,"Ireland ","Very High",0.91376999999999997,0.91779999999999995,0.87678,0.90459999999999996,0.95987]
[21,"Lithuania ","Very High",0.91103999999999996,0.83560000000000001,0.88390000000000002,0.88612999999999997,0.96309]
[22,"Austria","Very High",0.90652999999999995,0.78080000000000005,0.83828999999999998,0.90027999999999997,0.98096000000000005]
[23,"Israel ","Very High",0.90142999999999995,0.6986,0.85411999999999999,0.87390000000000001,0.97633000000000003]
[24,"Kazakhstan ","Very High",0.90093000000000001,0.84930000000000005,0.93903000000000003,0.84028999999999998,0.92352999999999996]
[25,"Uruguay ","Very High",0.90059,0.86299999999999999,0.88321000000000005,0.87487999999999999,0.94374000000000002]
[26,"Switzerland ","Very High",0.90034999999999998,0.82189999999999996,0.84079999999999999,0.90264,0.95757000000000003]
[27,"Turkiye","Very High",0.89131000000000005,0.86299999999999999,0.92252999999999996,0.91922999999999999,0.83221000000000001]
[28,"Malta ","Very High",0.88859999999999995,0.73970000000000002,0.87492000000000003,0.81620000000000004,0.97465999999999997]
[29,"Latvia ","Very High",0.88522000000000001,0.78080000000000005,0.80915000000000004,0.88046999999999997,0.96597]
[30,"Ukraine","Very High",0.88407000000000002,1,0.98536000000000001,0.82401999999999997,0.84277999999999997]
[31,"Chile ","Very High",0.88266,0.83560000000000001,0.86119000000000001,0.84128999999999998,0.94552999999999998]
[32,"Croatia ","Very High",0.88175000000000003,0.91779999999999995,0.87346999999999997,0.85375999999999996,0.91798999999999997]
[33,"Slovenia ","Very High",0.87588999999999995,0.78080000000000005,0.86395999999999995,0.85297999999999996,0.91071999999999997]
[34,"France","Very High",0.87441999999999998,0.80820000000000003,0.84399999999999997,0.85645000000000004,0.92281000000000002]
[35,"China ","Very High",0.87183999999999995,0.93149999999999999,0.92576000000000003,0.79022999999999999,0.89954000000000001]
[36,"Greece ","Very High",0.86736999999999997,0.67120000000000002,0.81452999999999998,0.92190000000000005,0.86568000000000001]
[37,"Poland ","Very High",0.86480000000000001,0.75339999999999996,0.80371000000000004,0.83038999999999996,0.96033999999999997]
[38,"Cyprus ","Very High",0.86187000000000002,0.6986,0.82164999999999999,0.86980000000000002,0.89405999999999997]
[39,"Serbia","Very High",0.86184000000000005,0.89039999999999997,0.85397000000000001,0.80940999999999996,0.92205999999999999]
[40,"South Africa ","Very High",0.86162000000000005,0.83560000000000001,0.88721000000000005,0.80257000000000001,0.89512000000000003]
[41,"Oman ","Very High",0.85758999999999996,0.65749999999999997,0.80774000000000001,0.79766999999999999,0.96738999999999997]
[42,"Argentina ","Very High",0.85733000000000004,0.63009999999999999,0.79649000000000003,0.93298000000000003,0.84253999999999996]
[44,"Liechtenstein","Very High",0.85284000000000004,0.65749999999999997,0.74156999999999995,0.82630999999999999,0.99063999999999997]
[45,"Luxembourg","Very High",0.84658,0.63009999999999999,0.75553999999999999,0.79547999999999996,0.98875999999999997]
[46,"Mongolia ","Very High",0.84569000000000005,0.78080000000000005,0.82218999999999998,0.77747999999999995,0.93740999999999997]
[47,"Canada ","Very High",0.84516000000000002,0.91779999999999995,0.85516000000000003,0.87248999999999999,0.80781999999999998]
[48,"Armenia ","Very High",0.84216999999999997,0.84930000000000005,0.79220000000000002,0.85609999999999997,0.87824000000000002]
[49,"Portugal ","Very High",0.84153,0.64380000000000004,0.78774999999999995,0.83887999999999996,0.89790999999999999]
[50,"Brazil ","Very High",0.84026000000000001,0.86299999999999999,0.90630999999999995,0.80767999999999995,0.80684999999999996]
[51,"Italy ","Very High",0.83557000000000003,0.65749999999999997,0.76239000000000001,0.84262000000000004,0.90166999999999997]
[52,"Thailand ","Very High",0.83509999999999995,0.75339999999999996,0.76105,0.80320000000000003,0.94101000000000001]
[53,"Qatar ","Very High",0.82438,0.47949999999999998,0.76549,0.71135000000000004,0.99634]
[54,"Czech Republic ","Very High",0.82394000000000001,0.58899999999999997,0.70062999999999998,0.85082000000000002,0.92042999999999997]
[55,"Bulgaria ","Very High",0.81452999999999998,0.67120000000000002,0.77271000000000001,0.75378000000000001,0.91707000000000005]
[56,"Belgium ","Very High",0.81211999999999995,0.50680000000000003,0.72243999999999997,0.84416000000000002,0.86983999999999995]
[57,"Malaysia","Very High",0.81113999999999997,0.6986,0.72796000000000005,0.71921000000000002,0.98617999999999995]
[58,"Peru ","Very High",0.80700000000000005,0.75339999999999996,0.8377,0.74690000000000001,0.83638000000000001]
[59,"Hungary ","Very High",0.80430000000000001,0.54790000000000005,0.71436999999999995,0.87029999999999996,0.82821]
[60,"Slovakia ","Very High",0.80213999999999996,0.6986,0.70969000000000004,0.79823,0.89851000000000003]
[61,"Costa Rica ","Very High",0.80088999999999999,0.72599999999999998,0.72169000000000005,0.78766000000000003,0.89327000000000001]
[62,"Albania ","Very High",0.8,0.72599999999999998,0.81440999999999997,0.81059000000000003,0.77497000000000005]
[63,"Uzbekistan ","Very High",0.79990000000000006,0.6986,0.76483999999999996,0.75800999999999996,0.87687000000000004]
[64,"Indonesia ","Very High",0.79910999999999999,0.79449999999999998,0.80345999999999995,0.72933999999999999,0.86448000000000003]
[65,"Mexico ","Very High",0.78498999999999997,0.73970000000000002,0.76366000000000001,0.76027,0.83101000000000003]
[66,"Kuwait ","Very High",0.78120000000000001,0.3014,0.63654999999999995,0.70830000000000004,0.99883]
[67,"Ecuador ",{"$f":"IF(D69>0.75,\"Very High\",IF(D69>0.5,\"High\",IF(D69>0.25,\"Medium\",\"Low\")))","v":"Very High"},0.77997000000000005,0.87670000000000003,0.88507000000000002,0.77149999999999996,0.68335000000000001]
[68,"Colombia ","Very High",0.77929999999999999,0.73970000000000002,0.75209999999999999,0.77930999999999995,0.80654000000000003]
[69,"Georgia (Country)","Very High",0.77922999999999998,0.56159999999999999,0.56521999999999994,0.86538999999999999,0.90712999999999999]
[70,"Republic of Moldova ","Very High",0.77195000000000003,0.72599999999999998,0.72636000000000001,0.77764,0.81179999999999997]
[71,"Viet Nam ","Very High",0.77092000000000005,0.60270000000000001,0.70811000000000002,0.72665000000000002,0.87797000000000003]
[72,"Romania ","Very High",0.76363999999999999,0.68489999999999995,0.65476999999999996,0.74392000000000003,0.89224000000000003]
[73,"Philippines ","Very High",0.76212000000000002,0.72599999999999998,0.80542999999999998,0.72555999999999998,0.75544]
[74,"Azerbaijan ","Very High",0.76073000000000002,0.49320000000000003,0.73863000000000001,0.72328999999999999,0.82033999999999996]
[75,"Brunei Darussalam ","Very High",0.75536000000000003,0.46579999999999999,0.58020000000000005,0.69908999999999999,0.98680000000000001]
[76,"Mauritius ","Very High",0.75061,0.41099999999999998,0.59031999999999996,0.74563999999999997,0.91586000000000001]
[77,"Belarus ","High",0.74448999999999999,0.49320000000000003,0.57598000000000005,0.74187999999999998,0.91561000000000003]
[78,"Kyrgyzstan ","High",0.73160000000000003,0.46579999999999999,0.60723000000000005,0.70609999999999995,0.88153999999999999]
[79,"Panama ","High",0.72980999999999996,0.52049999999999996,0.65049000000000001,0.68662999999999996,0.85229999999999995]
[80,"Paraguay ","High",0.72506999999999999,0.60270000000000001,0.67115000000000002,0.70931999999999995,0.79468000000000005]
[81,"Montenegro","High",0.72111000000000003,0.50680000000000003,0.52141999999999999,0.71904000000000001,0.92291000000000001]
[82,"Monaco ","High",0.71747000000000005,0.1507,0.48376999999999998,0.75149999999999995,0.91710999999999998]
[83,"Bahamas ","High",0.71433999999999997,0.31509999999999999,0.54020999999999997,0.73762000000000005,0.86521999999999999]
[84,"North Macedonia","High",0.70704,0.57530000000000003,0.66415000000000002,0.70233000000000001,0.75458999999999998]
[85,"Dominican Republic ","High",0.70126999999999995,0.65749999999999997,0.64046999999999998,0.71889999999999998,0.74439999999999995]
[86,"Trinidad and Tobago ","High",0.69725999999999999,0.32879999999999998,0.59989000000000003,0.71738999999999997,0.77454000000000001]
[87,"Tunisia ","High",0.69347999999999999,0.4521,0.59506999999999999,0.64964999999999995,0.83565999999999996]
[88,"Andorra ","High",0.68930999999999998,0.54790000000000005,0.47804000000000002,0.66683999999999999,0.92306999999999995]
[89,"Jordan ","High",0.68493000000000004,0.61639999999999995,0.75905,0.64578999999999998,0.64992000000000005]
[90,"Morocco ","High",0.68411,0.43840000000000001,0.56184000000000001,0.60782999999999998,0.88273000000000001]
[91,"Barbados ","High",0.68149999999999999,0.32879999999999998,0.49754999999999999,0.78449999999999998,0.76239999999999997]
[92,"Seychelles ","High",0.67732999999999999,0.3014,0.46379999999999999,0.67688000000000004,0.89126000000000005]
[93,"Fiji ","High",0.67544000000000004,0.39729999999999999,0.53430999999999995,0.74131000000000002,0.75066999999999995]
[94,"Maldives","High",0.67452999999999996,0.47949999999999998,0.62200999999999995,0.61297999999999997,0.78856000000000004]
[95,"Egypt ","High",0.66993999999999998,0.58899999999999997,0.70016,0.61502999999999997,0.69455999999999996]
[96,"Jamaica ","High",0.66776999999999997,0.43840000000000001,0.56772,0.70599999999999996,0.72963]
[97,"India ","High",0.66776000000000002,0.65749999999999997,0.81842000000000004,0.61487000000000003,0.57003999999999999]
[98,"Sri Lanka ","High",0.66668000000000005,0.41099999999999998,0.54937000000000002,0.65703999999999996,0.79359000000000002]
[99,"Bolivia ","High",0.66508,0.42470000000000002,0.59869000000000006,0.68764999999999998,0.70889999999999997]
[100,"Bangladesh ","High",0.65695999999999999,0.61639999999999995,0.73743999999999998,0.58337000000000006,0.65010000000000001]
[101,"Iran (Islamic Republic of) ","High",0.65639000000000003,0.17810000000000001,0.37729000000000001,0.69316,0.89868999999999999]
[102,"San Marino ","High",0.65508999999999995,0.12330000000000001,0.35754000000000002,0.65866000000000002,0.94911999999999996]
[103,"Bhutan ","High",0.65110000000000001,0.49320000000000003,0.58862000000000003,0.54781000000000002,0.81694999999999995]
[104,"Grenada ","High",0.64576999999999996,0.24660000000000001,0.50555000000000005,0.75500999999999996,0.67674000000000001]
[105,"Antigua and Barbuda ","High",0.64281999999999995,0.34250000000000003,0.41658000000000001,0.71757000000000004,0.79425999999999997]
[106,"Suriname ","High",0.63654999999999995,0.28770000000000001,0.48137000000000002,0.55684,0.87141000000000002]
[107,"Bosnia and Herzegovina ","High",0.63292999999999999,0.54790000000000005,0.50027999999999995,0.62219000000000002,0.77627999999999997]
[108,"Ghana ","High",0.63168999999999997,0.53420000000000001,0.60836999999999997,0.55857000000000001,0.72814000000000001]
[109,"Kenya ","High",0.63139999999999996,0.52049999999999996,0.77703999999999995,0.52710999999999997,0.59014999999999995]
[110,"Saint Kitts and Nevis ","High",0.63053999999999999,0.20549999999999999,0.30385000000000001,0.72021000000000002,0.86745000000000005]
[111,"Cabo Verde ","High",0.62378,0.54790000000000005,0.68916999999999995,0.56935000000000002,0.61277999999999999]
[112,"Botswana ","High",0.61177999999999999,0.27400000000000002,0.39851999999999999,0.57194,0.86495]
[113,"Eswatini","High",0.60811999999999999,0.3836,0.45573999999999998,0.58357000000000003,0.78510999999999997]
[114,"Namibia ","High",0.60074000000000005,0.27400000000000002,0.49958000000000002,0.57382,0.72879000000000005]
[115,"El Salvador ","High",0.5988,0.3836,0.50897000000000003,0.53478999999999999,0.75263999999999998]
[116,"Algeria ","High",0.59555999999999998,5.4800000000000001E-2,0.33200000000000002,0.64178999999999997,0.81289999999999996]
[117,"Saint Vincent and the Grenadines ","High",0.58762000000000003,0.34250000000000003,0.39062999999999998,0.69557000000000002,0.67674999999999996]
[118,"Rwanda ","High",0.57992999999999995,0.75339999999999996,0.82064999999999999,0.54668000000000005,0.37235000000000001]
[119,"Nepal ","High",0.57813000000000003,0.21920000000000001,0.44806000000000001,0.52100000000000002,0.76529000000000003]
[120,"Cambodia ","High",0.57535999999999998,0.31509999999999999,0.45034000000000002,0.51488999999999996,0.76093999999999995]
[121,"Gabon ","High",0.57408000000000003,0.12330000000000001,0.31874999999999998,0.57723000000000002,0.82630000000000003]
[122,"Guatemala ","High",0.57382999999999995,0.46579999999999999,0.65378999999999998,0.4834,0.58426999999999996]
[123,"Tajikistan ","High",0.56054999999999999,0.27400000000000002,0.4476,0.65305000000000002,0.58098000000000005]
[124,"Côte d'Ivoire","High",0.55867999999999995,0.41099999999999998,0.52193999999999996,0.48483999999999999,0.66925999999999997]
[125,"Libya","High",0.54661999999999999,1.37E-2,8.0759999999999998E-2,0.59514999999999996,0.96389999999999998]
[126,"Lebanon ","High",0.54490000000000005,0.46579999999999999,0.44894000000000001,0.54329000000000005,0.64246000000000003]
[127,"Dominica ","High",0.54452,0.3014,0.37983,0.57806999999999997,0.67566000000000004]
[128,"Guyana ","High",0.54432000000000003,0.21920000000000001,0.34549000000000002,0.59326999999999996,0.69418000000000002]
[129,"Vanuatu ","High",0.54271000000000003,0.46579999999999999,0.47692000000000001,0.53473999999999999,0.61651999999999996]
[130,"Zambia ","High",0.54237000000000002,0.41099999999999998,0.49584,0.62251999999999996,0.50880000000000003]
[131,"Venezuela ",{"$f":"IF(D133>0.75,\"Very High\",IF(D133>0.5,\"High\",IF(D133>0.25,\"Medium\",\"Low\")))","v":"High"},0.53603000000000001,0.21920000000000001,0.35755999999999999,0.71148999999999996,0.53905000000000003]
[132,"Nicaragua ","High",0.53181,0.2329,0.44927,0.56101999999999996,0.58511999999999997]
[133,"Saint Lucia ","High",0.52546999999999999,0.13700000000000001,0.32291999999999998,0.60372000000000003,0.64980000000000004]
[134,"Tonga ","High",0.51639000000000002,0.32879999999999998,0.32203999999999999,0.74877000000000005,0.47841]
[135,"Senegal ","High",0.51624999999999999,0.42470000000000002,0.47788999999999998,0.33804000000000001,0.73285]
[136,"Pakistan ","High",0.50954999999999995,0.49320000000000003,0.70416999999999996,0.34995999999999999,0.47453000000000001]
[137,"Palau ","High",0.50724000000000002,0.3014,0.27866999999999997,0.75202999999999998,0.49096000000000001]
[138,"Myanmar ","High",0.50007000000000001,0.16439999999999999,0.32594000000000001,0.50812000000000002,0.66617999999999999]
[139,"Cuba ","Medium",0.49214000000000002,5.4800000000000001E-2,0.22982,0.71480999999999995,0.53183000000000002]
[140,"Samoa ","Medium",0.4899,0.3014,0.36377999999999999,0.64531000000000005,0.46065]
[141,"Belize ","Medium",0.48719000000000001,0.2329,0.40544999999999998,0.52698,0.52917000000000003]
[142,"Honduras ","Medium",0.48559000000000002,0.3014,0.45873999999999998,0.51817999999999997,0.47992000000000001]
[143,"Marshall Islands ","Medium",0.48229,0.32879999999999998,0.35858000000000001,0.78356000000000003,0.30473]
[144,"Nigeria ","Medium",0.48146,0.36990000000000001,0.53718999999999995,0.42357,0.48354999999999998]
[145,"Turkmenistan ","Medium",0.47569,4.1099999999999998E-2,0.25063999999999997,0.66137000000000001,0.51512000000000002]
[146,"Benin ","Medium",0.45778999999999997,0.36990000000000001,0.52015999999999996,0.37146000000000001,0.48171000000000003]
[147,"Kiribati ","Medium",0.45723000000000003,0.32879999999999998,0.39034999999999997,0.62690000000000001,0.35437999999999997]
[148,"Iraq ","Medium",0.45721000000000001,9.5899999999999999E-2,0.18754999999999999,0.49671999999999999,0.68735999999999997]
[149,"Zimbabwe ","Medium",0.44807000000000002,0.27400000000000002,0.41003000000000001,0.53949999999999998,0.39471000000000001]
[150,"Uganda ","Medium",0.44635999999999998,0.43840000000000001,0.60690999999999995,0.50229000000000001,0.22989999999999999]
[151,"Nauru ","Medium",0.44544,0.2329,0.24387,0.50612000000000001,0.58633999999999997]
[152,"Lao People's Democratic Republic ","Medium",0.44037999999999999,0.28770000000000001,0.32647999999999999,0.46084000000000003,0.53381999999999996]
[153,"United Republic of Tanzania ","Medium",0.43271999999999999,0.28770000000000001,0.47910000000000003,0.43986999999999998,0.37920999999999999]
[154,"Sao Tome and Principe ","Medium",0.43078,0.16439999999999999,0.21557000000000001,0.59284999999999999,0.48393999999999998]
[155,"Cameroon ","Medium",0.42935000000000001,0.42470000000000002,0.39884999999999998,0.51924999999999999,0.37003999999999998]
[156,"Angola ","Medium",0.41487000000000002,0.21920000000000001,0.39623999999999998,0.47602,0.37237999999999999]
[157,"Lesotho ","Medium",0.41228999999999999,0.20549999999999999,0.28637000000000001,0.48616999999999999,0.46427000000000002]
[158,"Tuvalu ","Medium",0.40425,6.8500000000000005E-2,0.19438,0.54634000000000005,0.47197]
[159,"Timor-Leste","Medium",0.40201999999999999,0.32879999999999998,0.34055999999999997,0.51036000000000004,0.35505999999999999]
[160,"Guinea ","Medium",0.40059,0.50680000000000003,0.48081000000000002,0.28867999999999999,0.43230000000000002]
[161,"Togo ","Medium",0.39198,0.4521,0.44721,0.48133999999999999,0.24736]
[162,"Syrian Arab Republic ","Medium",0.38875999999999999,6.8500000000000005E-2,0.30678,0.41688999999999998,0.44256000000000001]
[163,"Malawi ","Medium",0.37534000000000001,0.4521,0.46246999999999999,0.47493000000000002,0.18862000000000001]
[164,"Solomon Islands ","Medium",0.36810999999999999,0.36990000000000001,0.49696000000000001,0.42624000000000001,0.18109]
[165,"Mauritania ","Medium",0.34911999999999999,0.12330000000000001,0.16879,0.29615000000000002,0.58238999999999996]
[166,"Congo ","Medium",0.33911999999999998,8.2199999999999995E-2,0.27604000000000001,0.46375,0.27757999999999999]
[167,"Micronesia (Federated States of) ","Medium",0.32351999999999997,0.13700000000000001,0.26211000000000001,0.57345999999999997,0.13502]
[168,"Madagascar ","Medium",0.32346000000000003,0.3014,0.40447,0.41409000000000001,0.15178]
[169,"Ethiopia ","Medium",0.31108999999999998,0.16439999999999999,0.34194999999999998,0.32536999999999999,0.26591999999999999]
[170,"Guinea-Bissau ","Medium",0.30830999999999997,0.21920000000000001,0.12703,0.30774000000000001,0.49023]
[171,"Papua New Guinea ","Medium",0.30756,0.1918,0.3392,0.39838000000000001,0.18512999999999999]
[172,"Sierra Leone ","Medium",0.30421999999999999,0.32879999999999998,0.38228000000000001,0.27184999999999998,0.25851000000000002]
[173,"Mali ","Medium",0.30053000000000002,0.27400000000000002,0.33339999999999997,0.12497999999999999,0.44323000000000001]
[174,"Djibouti ","Medium",0.29104999999999998,9.5899999999999999E-2,0.20915,0.27995999999999999,0.38401999999999997]
[175,"Burkina Faso ","Medium",0.28946,0.21920000000000001,0.33764,0.16677,0.36402000000000001]
[176,"Equatorial Guinea ","Medium",0.28554000000000002,0.2329,0.19319,0.41021000000000002,0.25319999999999998]
[177,"Mozambique ","Medium",0.28476000000000001,0.20549999999999999,0.39590999999999998,0.39518999999999999,6.3210000000000002E-2]
[178,"Sudan ","Medium",0.27594000000000002,6.8500000000000005E-2,0.1293,0.25931999999999999,0.43922]
[179,"Democratic Republic of the Congo ","Medium",0.27149000000000001,0.24660000000000001,0.20671,0.44867000000000001,0.15906000000000001]
[180,"Comoros ","Medium",0.25862000000000002,0,2.299E-2,0.39916000000000001,0.35367999999999999]
[181,"Gambia ","Medium",0.25517000000000001,0.17810000000000001,9.5509999999999998E-2,0.28231000000000001,0.38766]
[182,"Liberia ","Medium",0.25133,0.16439999999999999,0.26334999999999997,0.3669,0.12379]
[183,"Burundi ","Low",0.24804999999999999,0.21920000000000001,0.31459999999999999,0.39655000000000001,3.3050000000000003E-2]
[184,"Democratic People's Republic of Korea ","Low",0.23200999999999999,0,2.9080000000000002E-2,0.49243999999999999,0.17452000000000001]
[185,"Yemen ","Low",0.23175000000000001,0.1507,0.13774,0.26704,0.29044999999999999]
[186,"Haiti ","Low",0.21165,9.5899999999999999E-2,0.13785,0.28833999999999999,0.20874000000000001]
[187,"Niger ","Low",0.21157000000000001,0.20549999999999999,0.30839,0.16850999999999999,0.15783]
[188,"Afghanistan","Low",0.20827000000000001,0.1096,0.14379,0.26429999999999998,0.21672]
[189,"Chad ","Low",0.17852999999999999,0.31509999999999999,0.26738000000000001,0.14879000000000001,0.11945]
[190,"Eritrea ","Low",0.15762000000000001,1.37E-2,0,0.33237,0.14054]
[191,"Somalia ","Low",0.14677000000000001,0.28770000000000001,0.29709999999999998,0,0.14324000000000001]
[192,"South Sudan","Low",0.11907,0.1096,0.15040999999999999,0.15212000000000001,5.4730000000000001E-2]
[193,"Central African Republic ","Low",9.4700000000000006E-2,8.2199999999999995E-2,0.1128,0.17130000000000001,0]

{"sheet":"Pillar 1 - Institutional Req.","index":6,"n_rows":30,"n_cols":25,"rows_kept":30,"cut":false,"hidden":false,"merged":[[1,8,1,11],[1,1,1,7],[29,1,29,6]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"Pillar 1 - Institutional Requirements",null,null,null,null,null,null,"Challenges (non-compliance)"]
[null,"Maturity Level","Reference","Area","#","Requirement","Description","Requirement Met (Yes/No)","Priority 1","Priority 2","Priority 3","Comment"]
[null,"Level 1",null,null,null,null,null,{"$f":"IF(AVERAGE(H5:H7)=1, \"Yes\",\"No\")","v":"No"},null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"1.1","INTOSAI-P - 1 - The Lima Declaration, Section 22.\n\nGUID 5100, Section 2.\n\n","Legal Environment",null,"The SAI is mandated to conduct an audit of Information Systems.","ISSAIs 100, 200, 300 and 400 establish the basic precepts of the audit in relation to Financial Audit, Performance Audit and Compliance Audit. These ISSAIs relate to the general principles, procedures, standards and expectations of an auditor. They are equally applicable to audits of information systems. \n\nThe SAI’s mandate authorizes it to conduct\nI) integrated audits in which the Information Systems audit is part, and \nii) separate Information Systems audits.\n\nSuggested Evidence: Review the Law on the SAI and related regulatory documents.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I5:$L5,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"1.2","INTOSAI-P 10  - MEXICO DECLARATION, Principle 8\n\nSAI PMF, SAI 1, ii, c","Legal Environment",null,"The SAI has access to proper financial resources to implement ICT solutions to achieve its mandate. ","SAIs should have available, necessary and reasonable resources, and should manage their own budgets without interference or control from the Executive.\n\nIn terms of ICT, the financial independence is critical since it requires long-term planning and continuous investments in capacity, infrastructure, and performance.\n\nSuggested Evidence: Review the SAI budget with the focus on the ICT.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"1.3","INTOSAI-P 10  - MEXICO DECLARATION, Principle 8\n\nSAI PMF, SAI 1, ii, g ","Legal Environment",null,"During the last 3 years there have been no cases of undue interference from the Executive branch regarding SAI’s budget proposal or access to financial resources. ","SAIs must have the necessary and reasonable available resources and must manage their own budgets without interference or control from the Executive branch.\n\nIn terms of ICT, there should not be documented case, when the Executive branch denied or restricted the SAI to get access to financial resources required for ICT projects. \n\nSuggested Evidence: Review the budget approval process, interview the SAI staff and collect any evidence of interference from the Executive branch.",0,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 2",null,null,null,null,null,{"$f":"IF(H4=\"Yes\", IF(AVERAGE(H9:H11)=1,\"Yes\",\"No\"), \"No\")","v":"No"}]
[null,"2.1","INTOSAI-P 10  - MEXICO DECLARATION, Principle 4","Legal Environment",null,"SAI personnel have the right of access to the facilities of the audited bodies to conduct field work that the SAI deems necessary.","SAI personnel should be able to access any type of information provider (information carrier) at the audited entity’s facilities, regardless of its form (documentary or electronic), allowing the SAI to efficiently and effectively plan and implement its audit procedures (tests, analytics, etc.). \n\nSuggested Evidence: Interview the SAI staff regarding the access to information and identify any potential limitations to SAI data collection practice.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I9:$L9,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"2.2","INTOSAI-P 12, Principle 8, Section 5\n\nSAI PMF, SAI 21, ii, c","Needs Identification",null,"The SAI has reviewed the adequacy of its Information Systems infrastructure in the last 3 years, and proposals for improvement have been addressed.","The SAI needs to demonstrate effective planning and use of its Information Systems infrastructure and equipment. This can be observed by the SAI’s IT needs assessment (as an example, the EUROSAI IT Self-Assessment Methodology (ITSA)). \n\nSuggested Evidence: Review the SAI practice on Needs Identification and use of ICT in its work. ",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.3","INTOSAI-P 12, Principle 8, Section 5\n\nSAI PMF, SAI 21, ii, d","Reporting",null,"The SAI reports on any deficiencies related to its Information Systems assets and infrastructure in its annual report or similar reports when relevant matters arise. ","The SAI should be able to emphasize the importance of ICT in fulfilling its mandate to those who make budget decisions. This criterion is linked to requirement #1.2, which emphasizes that SAIs understand their Information Systems needs and communicate them to interested parties.\n\nSuggested Evidence: Collect evidence on the formal reports (for example, SAI annual report) stating the deficiencies related to the ICT capabilities.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 3",null,null,null,null,null,{"$f":"IF(H8=\"Yes\", IF(AVERAGE(H13:H15)=1,\"Yes\",\"No\"), \"No\")","v":"No"}]
[null,"3.1","COBIT 2019","Evaluate, Direct, Monitor","EDM01","The SAI has defined Governance Framework and Maintains it.","The SAI Governance Framework Setting and Maintenance should:\nAnalyze and articulate the requirements for the governance of SAI IT. Put in place and maintain governance components with clarity of authority and responsibilities to achieve the SAI’s mission, goals and objectives.\n\nThe Process should cover:\nEDM01.01 Evaluate the governance system.\nEDM01.02 Direct the governance system.\nEDM01.03 Monitor the governance system.\n\nSuggested Evidence: Review the processes and respective documentation related to SAI IT Governance framework. For example, SAI charter, ICT Strategy, ICT action Plan, organizational structure, steering committees, etc. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I13:$L13,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"3.2","COBIT 2019","Evaluate, Direct, Monitor","EDM02","The SAI ensures Benefits Delivery.","The SAI Benefits Delivery practice should:\nOptimize the value to the business from investments in business processes, IT services and IT assets.\n\nThe Process should cover:\nEDM02.01 Establish the target investment mix.\nEDM02.02 Evaluate value optimization.\nEDM02.03 Direct value optimization.\nEDM02.04 Monitor value optimization.\n\nSuggested Evidence: Review the processes and respective documentation on how SAI identified ICT needs and makes decision between proposed ICT projects to be implemented in the next financial year. For example, SAI ICT project portfolio, proposed annual budget, approval annual budget etc. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.3","ITMA","Professional Capacity",null,"During the last five years, the SAI has applied ITASA or any other type of assessment of its information systems’ audit needs.","In addition to the IT Audit self-assessment (ITASA), the SAI understands its Information Systems auditing needs, allowing it to plan to close the gaps. This can be clearly reflected in the SAI's overall corporate strategy or in separate Information Systems audit development plans.\n\nSuggested Evidence: Review the evidence of ITASA Assessments, SAI Strategy, SAI ICT auditing strategy or any other formal document reflecting the SAI needs in terms of ICT auditing.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 4",null,null,null,null,null,{"$f":"IF(H12=\"Yes\", IF(AVERAGE(H17:H23)=1,\"Yes\",\"No\"), \"No\")","v":"No"}]
[null,"4.1"," ISSAI 5100, 5.1.","Communication",null,"The SAI assesses its environment through surveys, interaction with auditees, assessment of direction and development of technological solutions and their adoption by auditees, and any other legal or mandatory requirements.","The SAI continuously interacts with its environment to assess the dynamics and adequacy of its audit strategies and approaches. \n\nSuggested Evidence: Review the evidence of surveys, questionnaires or other assessments done by SAI to collect information from its audit universe (auditees) on the adoption of ICT. ",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I17:$L17,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"4.2","COBIT 2019","Evaluate, Direct, Monitor","EDM03","The SAI top management ensures Risk Optimization.","The SAI Risk Optimization practice should:\nEnsure that the SAI’s risk appetite and tolerance are understood, articulated and communicated, and that risk to SAI value related to the use of IT is identified and managed.\n\nThe Process should cover:\nEDM03.01 Evaluate risk management.\nEDM03.02 Direct risk management.\nEDM03.03 Monitor risk management.\n\nSuggested Evidence: Review the SAI practice and related documentation on how ICT risks are managed. For example, SAI risk portfolio, risk treatment plans, risk acceptance decisions etc. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.3","COBIT 2019","Evaluate, Direct, Monitor","EDM04","The SAI top management ensures Resource Optimization.","The SAI Resource Optimization practice should:\nEnsure that adequate and sufficient business and IT-related resources (people, process and technology) are available to support SAI objectives effectively and at optimal cost.\n\nThe Process should cover:\nEDM04.01 Evaluate resource management.\nEDM04.02 Direct resource management.\nEDM04.03 Monitor resource management.\n\nSuggested Evidence: Review the SAI practice and related documentation on how IT-related resources are available to support SAI objectives.  \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1]
[null,"4.4","ITMA","Professional Capacity",null,"During the last 3 years, the SAI identified risks associated with electronic-government (e-government) projects.","The SAI should monitor the risks of ongoing electronic-government projects (e-government) projects, both at an operational and strategic level.\n\nSuggested Evidence: Review the SAI work related to the e-government (GovTech) projects. ",1]
[null,"4.5","ITMA","Professional Capacity",null,"During the last 3 years, the SAI identified risks associated with the National Critical Information Infrastructure Protection.","The SAI should monitor the risks related to the National Critical Information Infrastructure protection. \n\nSuggested Evidence: Review the SAI work related to the National Critical Information Infrastructure auditing. For example, audit reports, annual reports, public / parliamentary hearings etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I21:$L21,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I21:$L21,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I21:$L21,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I21:$L21,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I21:$L21,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"4.6","ITMA","Legal Environment",null,"The SAI has the legal power/authority to obtain direct and continuous access to the information of the audited entity.","The SAI has reliable and continuous access to the information of the audited body through a direct and continuous connection.\n\nSuggested Evidence: Review the practical cases of the direct access to auditee information. Discuss any limitations in the mandate with the SAI staff.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.7","ITMA","Critical and Emerging Technologies","CET"," The SAI has mandate to adopt any Critical and emerging technology (CET) based on the SAI objectives. ","SAIs assesses and identifies specific CETs that could significantly benefit their operation/mandate.\n\nSuggested Evidence: Review pilot studies, reports, technology adoption plans, technology governance frameworks, etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 5",null,null,null,null,null,{"$f":"IF(H16=\"Yes\", IF(AVERAGE(H25:H28)=1,\"Yes\",\"No\"), \"No\")","v":"No"}]
[null,"5.1","ITMA","Communication",null,"The SAI developed and communicated plans due to technological changes in the public service.","The SAI should demonstrate to stakeholders that it has aligned its mission, vision and role with respect to technological changes in public administration.\n\nSuggested Evidence: “SWAT analysis” or any other types of tools used to align strategic objectives with the technological changes in public sectors.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I25:$L25,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"5.2","COBIT 2019","Evaluate, Direct, Monitor","EDM05","The SAI ensures stakeholder engagement.","The SAI stakeholder engagement practice should:\nEnsure that stakeholders are identified and engaged in the IT governance system and that SAI IT performance and conformance measurement and reporting are transparent, with stakeholders approving the goals and metrics and necessary remedial actions.\n\nThe Process should cover:\nEDM05.01 Evaluate stakeholder engagement and reporting requirements.\nEDM05.02 Direct stakeholder engagement communication and reporting.\nEDM05.03 Monitor stakeholder engagement.\n\nSuggested Evidence: Review how the SAI collects ICT requirements from its stakeholders. For example, ICT requirements from Parliament, citizens, CSOs etc.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.3","ITMA","Communication",null,"The SAI communicates with external stakeholders, such as Parliament/Congress, Civil Society Organizations, and others, about the importance of Information Systems performance and monitoring for effective public administration.","The SAI makes its stakeholders aware of the importance of Information Systems performance and monitoring for effective public administration and e-governance.\n\nSuggested Evidence: Conferences, public and working meetings, public reports and awareness raising campaigns. ",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.4","ITMA","Communication",null,"The SAI uses Information Systems in interactive community engagement initiatives (e.g., enabling stakeholders to engage in selecting topics/areas for audit (planning), online forms on fraud and corruption cases, crowdsourcing projects, collaborative maps, user-friendly and easy communication on complex issues of public finance management, summaries of follow-up recommendations, etc.).","The SAI can use the Information Systems for community engagement initiatives, such as interactive modules for any purpose of its external communication.\n\nSuggested Evidence: SAI official web-platform, SAI social media channels etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[]
[null,"Based on the assessment, the SAI's Pillar 1 Maturity Level is",null,null,null,null,null,{"$f":"IF(H24=\"YES\", 5, IF(H16=\"YES\",4, IF(H12=\"YES\", 3,IF(H8=\"YES\",2,IF(H4=\"YES\", 1, 0)))))","v":0}]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"Pillar 2 - Inputs",null,null,null,null,null,null,"Challenges (non-compliance)"]
[null,"Maturity Level","Reference","Area","#","Requirement","Description","Requirement Met (Yes/No)","Priority 1","Priority 2","Priority 3","Comment"]
[null,"Level 1",null,null,null,null,null,{"$f":"IF(AVERAGE(H5:H7)=1, \"Yes\", \"No\")","v":"Yes"},null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"1.1","COBIT 2019","Align, Plan and Organize","APO001","The SAI has defined the IT Management Framework","The SAI IT Management Framework should:\nDesign the management system for SAI IT based on SAI's goals and other design factors. Based on this design, implement all required components of the management system.\n\nThe Process should cover:\nAPO01.01 Design the management system for SAI IT.\nAPO01.02 Communicate management objectives, direction and decisions made.\nAPO01.03 Implement management processes (to support the achievement of governance and management objectives).\nAPO01.04 Define and implement the organizational structures.\nAPO01.05 Establish roles and responsibilities.\nAPO01.06 Optimize the placement of the IT function.\nAPO01.07 Define information (data) and system ownership.\nAPO01.08 Define target skills and competencies.\nAPO01.09 Define and communicate policies and procedures.\n\nSuggested Evidence: Review the SAI internal policies and documentation on IT management framework. Evaluate whether the IT management framework is defined, approved and communicated. Interview the SAI staff about their roles and responsibilities. \n \nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I5:$L5,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"1.2","COBIT 2019","Align, Plan and Organize","APO02","The SAI has defined a strategy for Information Systems.","The SAI should define a strategic plan for ICTs that satisfies the SAI’s requirements for Information Systems. The strategy should allow the SAI to be transparent about benefits, costs and risks.\n\nThe Strategy should:\n\nProvide a holistic view of the current SAI processes and IT environment, the future direction, and the initiatives required to migrate to the desired future environment. Ensure that the desired level of digitization is integral to the future direction and the IT strategy. Assess the SAI's current digital maturity and develop a road map to close the gaps. With the SAI processes, rethink internal operations as well as stakeholder-facing activities. Ensure focus on the transformation journey across the organization. Leverage the SAI's architecture building blocks, governance components and the SAI’s ecosystem, including externally provided services and related capabilities, to enable reliable but agile and efficient response to strategic objectives.\n\nThe process should cover:\nAPO02.01 Understand SAI context and direction\nAPO02.03 Define target digital capabilities\nAPO02.04 Conduct a gap analysis\nAPO02.05 Define the strategic plan and road map\nAPO02.06 Communicate the ICT strategy and direction\n\nSuggested Evidence: Review the SAI ICT strategy and evaluate whether it is in-line with SAI strategy, approved and communicated with the stakeholders. Interview the SAI staff to learn more about the process of ICT strategy elaboration.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1]
[null,"1.3","ITASA","IT audit strategy, organization and approach","2.1","A strategic information systems audit plan is defined and coordinated with the SAI’s overall audit strategy.","The SAI has a clearly defined Information Systems audit strategy. This is in line and coordinated with the SAI’s overall audit strategy. \n\nThe Information Systems audit strategy is:\n- approved.\n- in line with the overall SAI strategy.\n\nSuggested Evidence: Review the SAI strategy on auditing information systems and evaluate whether its in line with SAI strategy. Interview the SAI staff to learn more about the process of strategy elaboration.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 2",null,null,null,null,null,{"$f":"IF(H4=\"Yes\",IF(AVERAGE(H9:H10)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"2.1","COBIT 2019","Align, Plan and Organize","APO03","The SAI has defined its Enterprise Architecture.","The SAI Enterprise Architecture should:\nEstablish a common architecture consisting of business process, information, data, application and technology architecture layers. Create key models and practices that describe the baseline and target architectures, in line with the SAI and IT strategy. Define requirements for taxonomy, standards, guidelines, procedures, templates and tools, and provide a linkage for these components. Improve alignment, increase agility, improve quality of information and generate potential cost savings through initiatives such as re-use of building block components.\n\nThe Process should cover:\nAPO03.01 Develop the enterprise architecture vision.\nAPO03.02 Define reference architecture.\nAPO03.03 Select opportunities and solutions.\nAPO03.04 Define architecture implementation.\nAPO03.05 Provide enterprise architecture services.\n\nSuggested Evidence: Review the enterprise architecture. Evaluate whether the enterprise architecture is approved and communicated. Review the process of architecture definition.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I9:$L9,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I9:$L9,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I9:$L9,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I9:$L9,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I9:$L9,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"2.2","ITASA","IT audit strategy, organization and approach","2.3","The Information Systems audit is recognized as an important function for the fulfillment of the SAI’s mission.","The Information Systems audit is recognized as an important function for the fulfillment of the SAI’s mission.\n\nThe top and middle management of the SAI are:\n- Aware of the need to audit Information Systems;\n- Aware of the importance of the Information Systems audit;\n- Aware of the benefits of the Information Systems audit.\n\nSuggested Evidence: Interviews with the SAI staff, review the SAI internal policies and manuals to collect sound evidence.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 3",null,null,null,null,null,{"$f":"IF(H8=\"Yes\",IF(AVERAGE(H12:H17)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"3.1","COBIT 2019","Align, Plan and Organize","APO006","The SAI has defined budget and costs for IT.","The SAI IT Budget and Cost management should:\nManage the IT-related financial activities in both the business and IT functions, covering budget, cost and benefit management and prioritization of spending through the use of formal budgeting practices and a fair and equitable system of allocating costs to the SAI. Consult stakeholders to identify and control the total costs and benefits within the context of the IT strategic and tactical plans. Initiate corrective action where needed.\n\nThe Process should cover:\nAPO06.01 Manage finance and accounting.\nAPO06.02 Prioritize resource allocation.\nAPO06.03 Create and maintain budgets.\nAPO06.04 Model and allocate costs.\nAPO06.05 Manage costs.\n\nSuggested Evidence: Review the SAI budgeting process focusing on the identification of ICT budget and resource allocation. Interviews with the ICT staff, SAI finance and budgeting departments.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I12:$L12,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I12:$L12,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I12:$L12,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I12:$L12,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I12:$L12,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"3.2","ITASA","IT audit strategy, organization and approach","2.2","The SAI has a clearly defined and described Information Systems audit approach, for example, in an audit manual.","The SAI has a clearly defined IT audit approach described, for example, in an Information Systems audit manual. [former ISSAI 1315-A79, A80, ISSAI 5310]\n\nSuggested Evidence: Review the SAI practice to determine whether the SAI has an established practice of Information Systems auditing; a specific manual for Information Systems auditing; and if the Information Systems Audit Manual is approved.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.3","ITASA","IT audit strategy, organization and approach","2.5","Information Systems auditors cover specific needs in financial, compliance and performance audits.","Information Systems auditors cover the specific Information Systems needs of financial, compliance and performance audits.\n\nSuggested Evidence: To test controls and cover IT issues, Information Systems auditors should participate in:\n- Financial auditing;\n- Compliance auditing;\n- Performance auditing.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.4","ITASA","IT audit tools","2.14","Auditors in the financial, performance and/or compliance domains are aware of the potential use of Computer Aided Audit Techniques (CAATs) for auditing purposes.","Auditors in financial, performance and / or compliance auditing are aware of the potential use of CAATs for auditing purposes. [former ISSAI 1520, ISSAI 1530]\n\nSuggested Evidence: Regular financial, compliance and performance audit auditors have an adequate understanding of:\n- The benefits of the CAATs;\n- The CAAT’s use cases;\n- The need for CAATs.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.5","COBIT 2019","Align, Plan, Organize","APO10","The SAI manages vendors.","The SAI Vendor Management should:\nManage IT-related products and services provided by all types of vendors to meet the SAI's requirements. This includes the search for and selection of vendors, management of relationships, management of contracts, and reviewing and monitoring of vendor performance and vendor ecosystem (including upstream supply chain) for effectiveness and compliance.\n\nThe Process should cover:\nAPO10.01 Identify and evaluate vendor relationships and contracts.\nAPO10.02 Select vendors.\nAPO10.03 Manage vendor relationships and contracts.\nAPO10.04 Manage vendor risk.\nAPO10.05 Monitor vendor performance and compliance.\n\nSuggested Evidence: Review the SAI practice related to vendor management. Review the internal documents, policies and decisions. Interview the ICT, information security and procurement staff to assess vendor management processes. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.6","COBIT 2019","Align, Plan, Organize","APO13","The SAI manages security.","The SAI security Management should:\nDefine, operate and monitor an information security management system.\n\nThe Process should cover:\nAPO13.01 Establish and maintain an information security management system (ISMS).\nAPO13.02 Define and manage an information security and privacy risk treatment plan.\nAPO13.03 Monitor and review the information security management system (ISMS).\n\nSuggested Evidence: Review the SAI information security practices, including approved security policies, procedures and compliance requirements. If possible, rely on third-party certificates (like ISO/IEC 27001 etc.) the SAI may have. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 4",null,null,null,null,null,{"$f":"IF(H11=\"Yes\",IF(AVERAGE(H19:H24)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"4.1","COBIT 2019","Align, Plan and Organize","APO004","The SAI manages Innovation.","The SAI Innovation management should:\nMaintain an awareness of IT and related service trends and monitor emerging technology trends. Proactively identify innovation opportunities and plan how to benefit from innovation in relation to business needs and the defined IT strategy. Analyze what opportunities for business innovation or improvement can be created by emerging technologies, services or IT-enabled business innovation; through existing established technologies; and by business and IT process innovation. Influence strategic planning and enterprise architecture decisions.\n\nThe Process should cover:\nAPO04.01 Create an environment conducive to innovation.\nAPO04.02 Maintain an understanding of the SAI environment.\nAPO04.03 Monitor and scan the technology environment.\nAPO04.04 Assess the potential of emerging technologies and innovative ideas.\nAPO04.05 Recommend appropriate further initiatives.\nAPO04.06 Monitor the implementation and use of innovation. \n\nSuggested Evidence: Review the SAI practice related to innovation management. Review internal policies, procedures and processes. Interview the SAI staff. Review innovation projects and success cases the SAI may have.  \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I19:$L19,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I19:$L19,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I19:$L19,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I19:$L19,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I19:$L19,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"4.2","ITMA","Critical and Emerging Technologies","CET","The SAI has defined procedures to identify appropriate Critical and Emerging Technology (like GIS, AI, Blockchain etc.). ","The SAI should be able to adopt emerging technologies. The SAI should have specific mechanisms to identify appropriate Critical and Emerging Technologies, which would serve the SAI mission. \n\nSuggested Evidence: Interview the SAI staff, review the SAI practices and procedures in place. For example: pilot projects, technology adoption etc.",1]
[null,"4.3","ITASA","IT audit tools","2.13","The SAI has adequate auditing software: CAATs (ACL, IDEA, Access ...) to ensure adequate IT audit support for financial, compliance and performance audits.","The SAI has adequate auditing software - CAATs (ACL, IDEA, Access ...) to ensure adequate Information Systems audit support for:\n\n- financial audits;\n- compliance audits; and\n- performance audits.\n[former ISSAI 1330 A16-A27, GUID 5101 (former ISSAI 5310)]\n\nSuggested Evidence: Software inventory of CAATs, ratio of CAAT licenses and audit staff. ",1]
[null,"4.4","ITASA","IT audit staff & training","2.9","Information Systems audit staff are adequately skilled.","Human resources for Information Systems audit are adequately skilled. To perform the Information Systems audit tasks, they:\n\n- are certified as CISA (Certified Information Systems Auditor); or\n- have equivalent experience.\n[former ISSAI 1220 - A11]\n- Participate in tracks of learning or other educational methods based on skills and competencies.\n\nSuggested Evidence: list of CISA certified (or other relevant certifications like Certified Ethical Hacker (CEH), Offensive Security Certified Professional (OSCP) etc.) auditors, list of trainings received, Professional Education Plans etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.5","ITASA","IT audit staff & training","2.10","There is sufficient training for the Information Systems control audit across SAI audit functions. ","To increase the level of awareness about Information Systems audit matters, there is:\n - Sufficient training for auditors in Information Systems auditing;\n - Sufficient training for non-IT auditors on issues related to the Information Systems audit. \n[former ISSAI 1220 - A11]\n\nSuggested Evidence: list of trainings for SAI auditors, number of trained staff, training domains (for example audit of general IT controls, audit of specific technologies, etc.) etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.6","ITASA","IT audit tools","2.16","Information Systems audit tools are used within the SAI.","Information Systems audit tools are used by:\n\n- The Information Systems audit unit/department;\n- regular audit teams/departments.\n\nSuggested Evidence: audit work papers, record of use CAATs in regular audits, etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 5",null,null,null,null,null,{"$f":"IF(H18=\"Yes\",IF(AVERAGE(H26:H31)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"5.1","ITASA","IT audit staff & training","2.12","There is an adequate distribution of Information Systems auditing skills.","There is an adequate distribution of Information Systems auditing skills between the Information Systems Auditors and FA, CA, PA auditors working in other units/departments.\n\nSuggested Evidence: tech skillset of information systems auditors, tech skillset of FA, CA, PA auditors.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I26:$L26,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I26:$L26,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I26:$L26,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I26:$L26,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I26:$L26,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,5.2,"ITASA","IT audit tools","2.15","The SAI has adequate Information Systems auditing software to perform its technical audit tests.","The SAI has a suitable Information Systems audit software to perform technical audit tests on:\n\n- hacking programs;\n- vulnerability analysis tools;\n- digital forensic tools;\n- special analysis tools.\n[former ISSAI 1330-A29]\n\nSuggested Evidence: software inventory list, license agreements, etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.3","ITMA","Critical and Emerging Technologies","CET","The SAI has defined procedures to pilot appropriate Critical and Emerging Technology (like GIS, AI, Blockchain etc.). ","The SAI should be able to adopt emerging technologies. The SAI should have specific mechanisms to pilot appropriate Critical and Emerging Technologies, which would serve the SAI mission. \n\nSuggested Evidence: SAI procedures on adopting new technologies, list of pilot projects, technology initiatives, etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.4","ITASA","IT audit staff & training","2.8","There are sufficient Information Systems auditors for the level of auditing required by the SAI.","The SAI has sufficient Information Systems audit personnel to satisfy:\n\n- IT audit requirements;\n- IT audit requests from other departments.\n\n[GUID 5090, GUID 5091, Best practices]\n\nSuggested Evidence: SAI audit and human resource planning documents, internal memos and decisions on involving information systems auditors in FA, CA, PA. ",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U29:$Y29=\"\",\"\",COLUMN($U29:$Y29)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.5","ITASA","IT audit staff & training","2.11","If there is not enough knowledge or there is a lack of resources within the institution, there are procedures to subcontract technical tasks of Information Systems auditing.","The SAI should have defined procedures for hiring qualified short-term personnel to perform specific tasks related to the Information Systems audit.\n\nSuggested Evidence: past contracts with the external consultants, approved procedures for procurement of consultancy services, quality control and assurance procedures for the use of expert's work etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U30:$Y30=\"\",\"\",COLUMN($U30:$Y30)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I30:$L30,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"5.6","ITASA","IT audit tools","2.17","The SAI has external access from its facilities to the Information Systems and databases of the audited entities.","The SAI has direct technical access and is able to collect:\n\n- data;\n- information on the selected audited entity.\n\nSuggested Evidence: inventory of external sources (data), list of auditors who access those data, roles and privileges, etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U31:$Y31=\"\",\"\",COLUMN($U31:$Y31)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[]
[null,"Based on the assessment, the SAI's Pillar 2 Maturity Level is",null,null,null,null,null,{"$f":"IF(H25=\"YES\", 5, IF(H18=\"YES\",4, IF(H11=\"YES\", 3,IF(H8=\"YES\",2,IF(H4=\"YES\", 1, 0)))))","v":5}]

{"sheet":"Pillar 3 - Processes","index":8,"n_rows":31,"n_cols":25,"rows_kept":31,"cut":false,"hidden":false,"merged":[[1,8,1,11],[1,1,1,7],[30,1,30,6]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"Pillar 3  - Process",null,null,null,null,null,null,"Challenges (non-compliance)"]
[null,"Maturity Level","Reference","Area","#","Requirement","Description","Requirement Met (Yes/No)","Priority 1","Priority 2","Priority 3","Comment"]
[null,"Level 1",null,null,null,null,null,{"$f":"IF(AVERAGE(H5:H8)=1, \"Yes\", \"No\")","v":"Yes"},null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"1.1","COBIT 2019","Build, Acquire, Implement","BAI02","The SAI manages Requirements Definition.","The SAI Requirements Definition Management should:\nIdentify solutions and analyze requirements before acquisition or creation to ensure that they align with SAI strategic requirements covering business processes, applications, information/data, infrastructure, and services. Coordinate the review of feasible options with affected stakeholders, including relative costs and benefits, risk analysis, and approval of requirements and proposed solutions.\n\nThe Process should cover:\nBAI02.01 Define and maintain business functional and technical requirements.\nBAI02.02 Perform a feasibility study and formulate alternative solutions.\nBAI02.03 Manage requirements risk.\nBAI02.04 Obtain approval of requirements and solutions.\n\nSuggested Evidence: Review the SAI requirements definition process. Review the process for technical requirements definition, including feasibility study and risk management process. Interview the SAI staff to learn more about the process. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I5:$L5,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"1.2","COBIT 2019","Build, Acquire, Implement","BAI03","The SAI manages Solutions Identification and Build.","The SAI Solutions Identification and Build should:\nEstablish and maintain identified products and services (technology, business processes and workflows) in line with SAI requirements\ncovering design, development, procurement/sourcing and partnering with vendors. Manage configuration, test preparation, testing, requirements\nmanagement and maintenance of business processes, applications, information/data, infrastructure and services.\n\nThe Process should cover:\nBAI03.01 Design high-level solutions.\nBAI03.02 Design detailed solution components.\nBAI03.03 Develop solution components.\nBAI03.04 Procure solution components.\nBAI03.05 Build solutions.\nBAI03.06 Perform quality assurance (QA).\n\nSuggested Evidence: Review the SAI process related to identification and building of ICT solutions. Review the internal practices related to development and procurement. Interview the SAI staff on the quality assurance practice and review any QA documents (like inspection memos).\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"1.3","COBIT 2019","Build, Acquire, Implement","BAI04","The SAI manages Availability and Capacity.","The SAI Availability and Capacity Management should:\nBalance current and future needs for availability, performance, and capacity with cost-effective service provision. Include assessment of current capabilities, forecasting of future needs based on business requirements, analysis of business impacts, and assessment of risk to plan and implement actions to meet the identified requirements.\n\nThe Process should cover:\nBAI04.01 Assess current availability, performance and capacity and create a baseline.\nBAI04.02 Assess business impact.\nBAI04.03 Plan for new or changed service requirements.\nBAI04.04 Monitor and review availability and capacity.\nBAI04.05 Investigate and address availability, performance and capacity issues.\n\nSuggested Evidence: Review the SAI practices related to availability and capacity management. Interview the SAI staff to identify how business impact assessment is done, how the availability is monitored and measured and how capacity requirements are defined. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"1.4","COBIT 2019","Build, Acquire, Implement","BAI09","The SAI manages assets.","The SAI asset management should:\nManage IT assets through their life cycle to make sure that their use delivers value at optimal cost, they remain operational (fit for purpose), and they are accounted for and physically protected. Ensure that those assets that are critical to support service capability are reliable and available. Manage software licenses to ensure that the optimal number are acquired, retained and deployed in relation to required business usage, and the software installed is in compliance with license agreements.\n\nThe Process should cover:\nBAI09.01 Identify and record current assets.\nBAI09.02 Manage critical assets.\nBAI09.03 Manage the asset life cycle.\nBAI09.04 Optimize asset value.\nBAI09.05 Manage licenses.\n\nSuggested Evidence: Review the SAI asset management practice. Review the asset inventory and asset management lifecycle. Review whether asset inventory includes and classifies all the IT assets (software, hardware, licenses etc.). Interview the SAI staff on the inventory review process.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 2",null,null,null,null,null,{"$f":"IF(H4=\"Yes\",IF(AVERAGE(H10:H15)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"2.1","COBIT 2019","Build, Acquire, Implement","BAI06","The SAI manages IT changes.","The SAI IT change management should:\nManage all changes in a controlled manner, including standard changes and emergency maintenance relating to business processes, applications\nand infrastructure. This includes change standards and procedures, impact assessment, prioritization and authorization, emergency changes,\ntracking, reporting, closure, and documentation.\n\nThe process should cover:\nBAI06.01 Evaluate, prioritize and authorize change requests.\nBAI06.02 Manage emergency changes.\nBAI06.03 Track and report change status.\nBAI06.04 Close and document the changes.\n\nSuggested Evidence: Review the SAI IT change management practice. Interview the responsible staff (like change advisory board (CAB)). Review the process of change requests, change approvals and reporting. Review the sample documentation related to full lifecycle of change management.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I10:$L10,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I10:$L10,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I10:$L10,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I10:$L10,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I10:$L10,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"2.2","COBIT 2019","Deliver, Service, Support","DSS01","The SAI manages operations.","The SAI operations management should:\nCoordinate and execute the activities and operational procedures required to deliver internal and outsourced IT services. Include the execution of predefined standard operating procedures and the required monitoring activities.\n\nThe Process should cover:\nDSS01.01 Perform operational procedures.\nDSS01.02 Manage outsourced IT services.\nDSS01.03 Monitor IT infrastructure.\nDSS01.04 Manage the environment.\nDSS01.05 Manage facilities.\n\nSuggested Evidence: Review the SAI operations management practice. Interview the SAI staff. Review the operational procedures and policies. Review the technical tools to monitor outsourced IT services, infrastructure and facilities (Data centers). \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.3","ITASA","IT audit strategy, organization and approach","2.6","There is an exchange of experiences with Information Systems auditing among all auditors within the SAI.","The SAI has established a process for exchanging experiences related to Information Systems auditing among Information Systems auditors and other auditors (performance, compliance and/or financial).\n\nSuggested Evidence: list of experience sharing workshops, trainings and internal policies.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.4","ITASA","IT audit strategy, organization and approach","2.7","The SAI has established procedures to obtain Information Systems audit support for financial, compliance and/or performance audits.","The SAI has effective and established procedures for audit departments to request technical support from Information Systems auditors.\n\nSuggested Evidence: human resource planning reports / documents, service requests from different departments etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.5","ITASA","Risk analysis & planning","3.1","The SAI selects Information Systems audits after a prior risk analysis.","The SAI selects Information Systems audits based on risk analysis.\n\n[former ISSAI 1000, ISSAI 1200-A40, A50, ISSAI 1210 - A18, ISSAI 1220-A9, ISSAI 1240-P11-P14, ISSAI 1315-P5-P18, and former ISSAI 5310 to become GUID 1501]\n\nSuggested Evidence: audit work papers, audit planning memos etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.6","ITASA","Risk analysis & planning","3.3","When planning audits, the SAI performs a prior analysis of the Information Systems involved to plan potential Information Systems audit support. Information Systems auditors (or other name adopted by the country) are also consulted.","When planning financial, compliance and performance audits, the SAI has predefined procedures to:\n\n- Carry out prior analysis of the information systems;\n- Endorse and suggest data and models (including geographic ones) from various sources. If there is a geographic data coordination function and/or committee to streamline the development, access and maintenance of this data and its infrastructure;\n- Identify the need for participation or involvement of the Information Systems auditors (audit support);\n - Make consultations with auditors(s) of Information Systems.\n [former ISSAI 1300]\n\nSuggested Evidence: Audit manuals, audit management process, interviews with the SAI staff etc.\n",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 3",null,null,null,null,null,{"$f":"IF(H9=\"Yes\",IF(AVERAGE(H17:H20)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"3.1","COBIT 2019","Build, Acquire, Implement","BAI10","The SAI manages the configuration.","The SAI Configuration Management should:\nDefine and maintain descriptions and relationships among key resources and capabilities required to deliver IT-enabled services. Include collecting configuration information, establishing baselines, verifying and auditing configuration information, and updating the configuration repository.\n\nThe Process should cover:\nBAI10.01 Establish and maintain a configuration model.\nBAI10.02 Establish and maintain a configuration repository and baseline.\nBAI10.03 Maintain and control configuration items.\nBAI10.04 Produce status and configuration reports.\nBAI10.05 Verify and review integrity of the configuration repository.\n\nSuggested Evidence: Review the SAI configuration management practices. Review the internal policies and documentation. Review the sample of configuration records / reports. Interviews with the SAI staff. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I17:$L17,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I17:$L17,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I17:$L17,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I17:$L17,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I17:$L17,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"3.2","COBIT 2019","Deliver, Service, Support","DSS03","The SAI manages problems.","The SAI Problem Management should:\nIdentify and classify problems and their root causes. Provide timely resolution to prevent recurring incidents. Provide recommendations for\nimprovements.\n\nThe Process should cover:\nDSS03.01 Identify and classify problems.\nDSS03.02 Investigate and diagnose problems.\nDSS03.03 Raise known errors.\nDSS03.04 Resolve and close problems.\nDSS03.05 Perform proactive problem management.\n\nSuggested Evidence: Review the SAI problem management practices. Review the inventory of known problems, classification schemas and problem diagnostic procedures. Interviews with the SAI staff. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.3","ITASA","Risk analysis & planning","3.5","The SAI performs a comprehensive/global assessment on general and application controls to evaluate the reliability of the data.","Before starting the audit work for financial, compliance and performance audits, the SAI evaluates the reliability of data by performing a comprehensive assessment on:\n\n- General controls of Information Systems;\n- Application controls [former ISSAI 1315-A95-A97]\n\nSuggested Evidence: Audit manuals, audit procedures, interviews with the SAI staff etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.4","ITASA","IT audit work","3.8","The results of the Information Systems audits are considered in the financial, performance and compliance audits.","The Information Systems auditor’s participation in financial, compliance and performance audits should be documented and reflected in the audit results.\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 4",null,null,null,null,null,{"$f":"IF(H16=\"Yes\",IF(AVERAGE(H22:H24)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"4.1","ITASA","Reporting & documentation","3.11","The permanent files (audit documentation) include general information about the Information Systems environment of the audited entities.","The support and participation/involvement of the Information Systems audit should be adequately documented. For that purpose, the permanent files of the audit work (whether financial, compliance or performance) should include general information about the auditee’s information systems control environment.\n[former ISSAI 1230 Audit documentation]\n\nSuggested Evidence: a sample of audit files.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I22:$L22,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I22:$L22,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I22:$L22,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I22:$L22,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I22:$L22,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"4.2","COBIT 2019","Deliver, Service, Support","DSS02","The SAI manages Service Requests and Incidents.","The SAI Service Request and Incident Management should:\nProvide timely and effective response to user requests and resolution of all types of incidents. Restore normal service; record and fulfil user requests; and record, investigate, diagnose, escalate and resolve incidents.\n\nThe Process should cover:\nDSS02.01 Define classification schemes for incidents and service requests.\nDSS02.02 Record, classify and prioritize requests and incidents.\nDSS02.03 Verify, approve and fulfil service requests.\nDSS02.04 Investigate, diagnose and allocate incidents.\nDSS02.05 Resolve and recover from incidents.\nDSS02.06 Close service requests and incidents.\nDSS02.07 Track status and produce reports.\n\nSuggested Evidence: Review the SAI service requests and incident management practice. Review the inventory for service requests (for example, tools by Atlassian, ManageEngine etc.). Review the process of classification, review and escalation. Interview the SAI staff - users and IT staff including. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.3","ITASA","Reporting & documentation","3.13","When performing Information Systems audit tasks, the audit documentation refers to IS auditing standards or guidelines.","When performing Information Systems auditing tasks, auditors should refer to the Information Systems auditing standards and guidelines.\n[former ISSAI 1230]\n\nSuggested Evidence: a sample of audit reports, reference guidelines and standards etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U24:$Y24=\"\",\"\",COLUMN($U24:$Y24)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 5",null,null,null,null,null,{"$f":"IF(H21=\"Yes\",IF(AVERAGE(H26:H28)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"5.1","ITASA","Reporting & documentation","3.14","The findings and conclusions regarding Information Systems audit are issued in accordance with objective criteria similar to those of the financial, compliance and performance audit (materiality, relevance, etc.).","Findings and conclusions regarding the Information Systems audit should be issued in accordance with objective criteria similar to those for financial, compliance and performance audit (materiality, relevance, etc.).\n[former ISSAI 1230, ISSAI 1500]\n\nSuggested Evidence: a sample of audit reports to analyze similarities.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I26:$L26,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I26:$L26,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I26:$L26,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I26:$L26,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I26:$L26,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"5.2","ITASA","Reporting & documentation","3.12","Information Systems audit work is properly documented (including records of any type of data manipulation during Information Systems audit tests).","Like all audit procedures, Information Systems audit work should be documented in accordance with the documentation standard defined by the SAI, including available and up-to-date metadata for geographic data. This should also include records of any data manipulation during Information Systems audit tests.\n[former ISSAI 1330-A63, ISSAI 1230, ISSAI 1500]\n\nSuggested Evidence: a sample of audit documentation, record of data manipulation, log data etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U27:$Y27=\"\",\"\",COLUMN($U27:$Y27)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.3","ITASA","Risk analysis & planning","3.4","The portfolio of all government Information Systems projects and all government Information Systems applications is available to the SAI.","The SAI has a portfolio of all government Information Systems projects and all government Information Systems applications available for audit purposes.\n\nSuggested Evidence: register / inventory of government projects.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U28:$Y28=\"\",\"\",COLUMN($U28:$Y28)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[]
[]
[null,"Based on the assessment, the SAI's Pillar 3 Maturity Level is",null,null,null,null,null,{"$f":"IF(H25=\"YES\", 5, IF(H21=\"YES\",4, IF(H16=\"YES\", 3,IF(H9=\"YES\",2,IF(H4=\"YES\", 1, 0)))))","v":5}]

{"sheet":"Pillar 4 - Outputs","index":9,"n_rows":29,"n_cols":25,"rows_kept":29,"cut":false,"hidden":false,"merged":[[1,8,1,11],[1,1,1,7],[28,1,28,6]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"Pillar 4  - Outputs",null,null,null,null,null,null,"Challenges (non-compliance)"]
[null,"Maturity Level","Reference","Area","#","Requirement","Description","Requirement Met (Yes/No)","Priority 1","Priority 2","Priority 3","Comment"]
[null,"Level 1",null,null,null,null,null,{"$f":"IF(AVERAGE(H5:H6)=1, \"Yes\", \"No\")","v":"Yes"},null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"1.1","ITASA","Output - Reports","4.1","Information Systems audit reports follow approval procedures similar to those of financial, compliance and performance audit reports.","The SAI should have established approval procedures for all types of audits. This should also include the Information Systems audit work.\n[former ISSAI 1700, Good Practices]\n\nSuggested Evidence: audit manuals, internal procedures for report approval etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I5:$L5,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"1.2","ITASA","Output - Reports","4.2","Information Systems audit reports are published in the same way as financial, compliance and performance audit reports.","The SAI should have established publication procedures for all types of audits. This should also include the Information Systems audit work.\n[former ISSAI 1700, Good Practices]\n\nSuggested Evidence: a list of published audit reports, the SAI website etc.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U6:$Y6=\"\",\"\",COLUMN($U6:$Y6)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 2",null,null,null,null,null,{"$f":"IF(H4=\"Yes\",IF(AVERAGE(H8:H12)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"2.1","ITASA","Output - Reports","4.3","Information Systems audit work is conducted to support financial, compliance and performance audits; in these reports there is a separate section dedicated to the Information Systems audit work performed.","Financial, compliance and performance audit reports should have a separate section dedicated to Information Systems audit work performed in the scope of the audit.\n[former ISSAI 1000, ISSAI 1230]\n\nSuggested Evidence: a sample of FA, CA, PA reports, internal procedures etc.",1,null,null,null,null," ",null,{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I8:$L8,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I8:$L8,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I8:$L8,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I8:$L8,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I8:$L8,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"2.2","ITASA","Output - Reports","4.4","Information Systems audit reports have a predefined structure to be respected, including cartographic patterns and visual communication.","The Information Systems audit should have a predefined structure to follow. The SAI should approve this structure.\n\nSuggested Evidence: approved audit manual, audit procedures, audit templates or audit report template.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U9:$Y9=\"\",\"\",COLUMN($U9:$Y9)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.3","ITASA","Output - Reports","4.5","The content of the Information Systems audit report is referenced and identified with the audit documentation. The findings and conclusions mentioned can be easily found in the audit documentation.","The content of the Information Systems audit report should be referenced and identified with the audit documentation. The findings and conclusions mentioned in the report should be easily found in the audit documentation.\n[former ISSAI 1000, ISSAI 1230, ISSAI 1700; ISSAI 3000]\n\nSuggested Evidence: a sample of audit reports and respective audit documentation.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.4","ITASA","Output - Reports","4.6","The performance and efficacy of investments in Information Systems are audited.","Within the Information Systems audit work, the SAI should audit the performance and efficacy of Information Systems investments in the governmental sector.\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"2.5","ITASA","Reporting & documentation","3.15","Information Systems audit findings are incorporated into financial, performance and compliance audit reports where appropriate.","The findings related to the Information Systems audit should be incorporated into the financial, performance and compliance audit reports.\n[former ISSAI 1700, Good Practices]\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 3",null,null,null,null,null,{"$f":"IF(H7=\"Yes\",IF(AVERAGE(H14:H16)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"3.1","ITMA","Documentation",null,"The SAI documents audit process in the Audit Management System.","The SAI has deployed automated solution to document the audit process, audit projects, audit findings and audit reports in the Audit Management System.\n\nSuggested Evidence: the SAI solutions to document audit process. ",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U14:$Y14=\"\",\"\",COLUMN($U14:$Y14)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I14:$L14,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I14:$L14,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I14:$L14,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I14:$L14,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I14:$L14,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"3.2","COBIT 2019","Deliver, Service, Support","DSS04","The SAI Manages Continuity.","The SAI Continuity Management should:\nEstablish and maintain a plan to enable the business and IT organizations to respond to incidents and quickly adapt to disruptions. This will enable continued operations of critical business processes and required IT services and maintain availability of resources, assets and information at a level acceptable to the SAI.\n\nThe Process should cover:\nDSS04.01 Define the business continuity policy, objectives and scope.\nDSS04.02 Maintain business resilience.\nDSS04.03 Develop and implement a business continuity response.\nDSS04.04 Exercise, test and review the business continuity plan (BCP) and disaster response plan (DRP).\nDSS04.05 Review, maintain and improve the continuity plans.\nDSS04.06 Conduct continuity plan training.\n\nSuggested Evidence: Review the SAI continuity management practices. Review the SAI policies and procedures. Interview the staff to evaluate whether they have been trained in line with the policies and plans. Review the documentation related to testing contingency plans. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.3","COBIT 2019","Deliver, Service, Support","DSS05","The SAI manages Security Services.","The SAI Security Service Management should:\nProtect SAI information to maintain the level of information security risk acceptable to the SAI in accordance with the security policy. Establish and maintain information security roles and access privileges. Perform security monitoring.\n\nThe Process should cover:\nDSS05.01 Protect against malicious software.\nDSS05.02 Manage network and connectivity security.\nDSS05.03 Manage endpoint security.\nDSS05.04 Manage user identity and logical access.\nDSS05.05 Manage physical access to IT assets.\nDSS05.06 Manage sensitive documents and output devices.\nDSS05.07 Manage vulnerabilities and monitor the infrastructure for security-related events.\n\nSuggested Evidence: Review the SAI information security practices. Review the inventory of security solutions. Review the policies, procedures and documentation related to security controls. If possible, rely on third party certifications (like ISO/IEC 27001 etc.). If possible, rely on third party audits, assessments, penetration testing results. It is mandatory to review the scope of certification and external assessments when using them as an evidence for the ITMA assessment. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 4",null,null,null,null,null,{"$f":"IF(H13=\"Yes\",IF(AVERAGE(H18:H23)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"4.1","ITASA","Output - Reports","4.7","Compliance audits that are conducted with regard to the accuracy of accounts according to accounting principles (for example, ISA 315 and 330) include elements of Information Systems auditing.","Compliance audits that are carried out with regard to the accuracy of accounts according to accounting principles (for example, ISA 315 and 330) include elements of Information Systems audit.\n[former ISSAI 1315-P17-P18, ISSAI 1330 – A10, A33, A57]\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U18:$Y18=\"\",\"\",COLUMN($U18:$Y18)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I18:$L18,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I18:$L18,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I18:$L18,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I18:$L18,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I18:$L18,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"4.2","COBIT 2019","Deliver, Service, Support","DSS05","The SAI Manages Business Process Controls.","The SAI Business Process Control Management should:\nDefine and maintain appropriate business process controls to ensure that information related to and processed by in-house or outsourced business processes satisfies all relevant information control requirements. Identify the relevant information control requirements. Manage and operate adequate input, throughput and output controls (application controls) to ensure that information and information processing satisfy these requirements.\n\nThe Process should cover:\nDSS06.01 Align control activities embedded in business processes with SAI objectives.\nDSS06.02 Control the processing of information.\nDSS06.03 Manage roles, responsibilities, access privileges and levels of authority.\nDSS06.04 Manage errors and exceptions.\nDSS06.05 Ensure traceability and accountability for information events.\nDSS06.06 Secure information assets.\n\nSuggested Evidence: Review the SAI policies, procedures and practices related to business process controls. Review the inventory of SAI systems, scope of policies on business process controls. Interview the SAI staff to identify their approach to business process controls. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1]
[null,"4.3","ITMA","Recommendation Tracking",null,"The SAI tracks recommendations via Specialized recommendation tracking system.","The SAI tracks recommendation statuses via electronic system. The system records all the recommendations issues by the SAI and provides internal users with the updated statuses.\n\nSuggested Evidence: recommendation tracking system.",1]
[null,"4.4","ITASA","Output - Reports","4.8","The SAI audits the security of Information Systems (loss of confidentiality, integrity, or availability).","Information Systems security is audited (loss of confidentiality, integrity or availability).\n[former ISSAI 1315-A56, A81, GUID 1501]\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.5","ITASA","Output - Reports","4.9","The SAI conducts audits of Information Systems projects.","The SAI conducts Information Systems audits of government IT projects.\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.6","ITASA","Output - Reports","4.10","The SAI conducts compliance audits of Information Systems procurements.","The SAI conducts Information Systems compliance audits of government procurements, including those procured in a subscription model (SaaS - Software as a Service).\n[former ISSAI 1315-A63, P14]\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U23:$Y23=\"\",\"\",COLUMN($U23:$Y23)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 5",null,null,null,null,null,{"$f":"IF(H17=\"Yes\",IF(AVERAGE(H25:H26)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"5.1","COBIT 2019","Align, Plan, Organize","APO14","The SAI manages the data.","The SAI Data Management should:\nAchieve and sustain effective management of the SAI data assets across the data life cycle, from creation through delivery, maintenance and archiving.\n\nThe Process should cover:\nAPO14.01 Define and communicate the organization’s data management strategy and roles and responsibilities.\nAPO14.05 Establish data profiling methodologies, processes and tools.\nAPO14.08 Manage the life cycle of data assets.\n\nSuggested Evidence: Review the SAI strategy on data management. Review the roles and responsibilities of the respective staff. Review the full life cycle of the data management. Review the inventory of data.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.\n",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U25:$Y25=\"\",\"\",COLUMN($U25:$Y25)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I25:$L25,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I25:$L25,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I25:$L25,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I25:$L25,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I25:$L25,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"5.2","ITMA","Recommendation Tracking",null,"The SAI recommendation tracking system is accessible for external stakeholders. ","The SAI recommendation tracking system is accessible from outside of the SAI by the external stakeholders of the SAI. The SAI may integrate recommendation tracking system on the website or may have a dedicated online portal.\n\nSuggested Evidence: recommendation tracking system is operational and accessible. ",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U26:$Y26=\"\",\"\",COLUMN($U26:$Y26)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[]
[]
[null,"Based on the assessment, the SAI's Pillar 4 Maturity Level is",null,null,null,null,null,{"$f":"IF(H24=\"YES\", 5, IF(H17=\"YES\",4, IF(H13=\"YES\", 3,IF(H7=\"YES\",2,IF(H4=\"YES\", 1, 0)))))","v":5}]

{"sheet":"Pillar 5 - Quality and Optimiz.","index":10,"n_rows":25,"n_cols":25,"rows_kept":25,"cut":false,"hidden":false,"merged":[[1,8,1,11],[1,1,1,7],[24,1,24,6]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"Pillar 5  - Quality and Optimization",null,null,null,null,null,null,"Challenges (non-compliance)"]
[null,"Maturity Level","Reference","Area","#","Requirement","Description","Requirement Met (Yes/No)","Priority 1","Priority 2","Priority 3","Comment"]
[null,"Level 1",null,null,null,null,null,{"$f":"IF(AVERAGE(H5:H5)=1, \"Yes\", \"No\")","v":"Yes"},null,null,null,null,null,null,{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Organizational Structure"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Processes"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"People, Skills and Competences"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Principles, Policies, Procedures"},{"$f":"INDEX(EMPL,COLUMN()-ColA)","v":"Services, Infrastructure and Applications"}]
[null,"1.1","COBIT 2019","Align, Plan, Organize","APO07","The SAI manages IT Human Resources.","The SAI Human Resource Management should:\nProvide a structured approach to ensure optimal recruitment/acquisition, planning, evaluation and development of human resources (both internal and external).\n\nThe Process should cover:\nAPO07.01 Acquire and maintain adequate and appropriate staffing.\nAPO07.02 Identify key IT personnel.\nAPO07.03 Maintain the skills and competencies of personnel.\nAPO07.04 Assess and recognize/reward employee job performance.\nAPO07.05 Plan and track the usage of IT and business human resources.\nAPO07.06 Manage contract staff.\n\nSuggested Evidence: Review the SAI practices related to IT human resource management. Review the inventory of key IT personnel. Review the skills and competences required for IT personnel. Review the past trainings and certification programs arranged for IT personnel. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U5:$Y5=\"\",\"\",COLUMN($U5:$Y5)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I5:$L5,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},2,3,4,5]
[null,"Level 2",null,null,null,null,null,{"$f":"IF(H4=\"Yes\",IF(AVERAGE(H7:H8)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"2.1","COBIT 2019","Align, Plan, Organize","APO12","The SAI manages risks. ","The SAI Risk Management should:\nContinually identify, assess and reduce IT-related risk within tolerance levels set by SAI executive management.\n\nThe Process should cover:\nAPO12.01 Collect data.\nAPO12.02 Analyze risk.\nAPO12.03 Maintain a risk profile.\nAPO12.04 Articulate risk.\nAPO12.05 Define a risk management action portfolio.\nAPO12.06 Respond to risk.\n\nSuggested Evidence: Review the SAI risk management practices. Review the organizational structure for risk management. Review the risk management policy, including process of data collection, risk analysis and risk treatment. Review the up to date inventory of IT risks and sample of risk response activities. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U7:$Y7=\"\",\"\",COLUMN($U7:$Y7)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I7:$L7,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I7:$L7,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I7:$L7,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I7:$L7,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I7:$L7,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,2.2000000000000002,"COBIT 2019","Build, Acquire, Implement","BAI11","The SAI manages projects.","The SAI Project Management should:\nManage all projects that are initiated within the SAI in alignment with SAI strategy and in a coordinated way based on the standard project management approach. Initiate, plan, control and execute projects, and close with a post-implementation review.\n\nThe Process should cover:\nBAI11.01 Maintain a standard approach for project management.\nBAI11.02 Start up and initiate a project.\nBAI11.03 Manage stakeholder engagement.\nBAI11.04 Develop and maintain the project plan.\nBAI11.05 Manage project quality.\n\nSuggested Evidence: Review the SAI project management practices. Review the policies and procedures. Review the inventory of recent IT projects. Review the sample project plans and quality management mechanisms.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U8:$Y8=\"\",\"\",COLUMN($U8:$Y8)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 3",null,null,null,null,null,{"$f":"IF(H6=\"Yes\",IF(AVERAGE(H10:H13)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"3.1","COBIT 2019","Monitor, Evaluate and Assess","MEA01","The SAI manages Performance and Conformance Monitoring. ","The SAI Performance and Conformance Monitoring should:\nCollect, validate and evaluate SAI data and align goals and metrics. Monitor that processes and practices are performing against agreed performance and conformance goals and metrics. Provide reporting that is systematic and timely.\n\nThe Process should cover:\nMEA01.01 Establish a monitoring approach.\nMEA01.02 Set performance and conformance targets.\nMEA01.03 Collect and process performance and conformance data.\nMEA01.04 Analyze and report performance.\nMEA01.05 Ensure the implementation of corrective actions.\n\nSuggested Evidence: Review the SAI IT performance and conformance monitoring practice. Review the monitoring approach. Review the tools and mechanisms to collect and analyze data. Review the sample of SAI reports on performance and conformance. Review the sample of recent  corrective actions. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U10:$Y10=\"\",\"\",COLUMN($U10:$Y10)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I10:$L10,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I10:$L10,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I10:$L10,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I10:$L10,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I10:$L10,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"3.2","COBIT 2019","Monitor, Evaluate and Assess","MEA02","The SAI manages internal control system. ","The SAI System of Internal Controls should:\nContinuously monitor and evaluate the control environment, including self-assessments and self-awareness. Enable management to identify control deficiencies and inefficiencies and to initiate improvement actions. Plan, organize and maintain standards for internal control assessment and process control effectiveness.\n\nThe Process should cover:\nMEA02.01 Monitor internal controls.\nMEA02.02 Review effectiveness of business process controls.\nMEA02.03 Perform control self-assessments.\nMEA02.04 Identify and report control deficiencies. \n\nSuggested Evidence: Review the SAI IT internal control system. Review the inventory of IT controls in place. Review the SAI practice to assess effectiveness of IT controls. Review the sample of recent self-assessment reports. \n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U11:$Y11=\"\",\"\",COLUMN($U11:$Y11)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.3","COBIT 2019","Monitor, Evaluate and Assess","MEA03","The SAI manages compliance with the external requirements.","The SAI External Requirements Compliance should:\nEvaluate that IT processes and IT-supported business processes are compliant with laws, regulations and contractual requirements. Obtain assurance that the requirements have been identified and complied with; integrate IT compliance with overall enterprise compliance.\n\nThe Process should cover:\nMEA03.01 Identify external compliance requirements.\nMEA03.02 Optimize response to external requirements.\nMEA03.03 Confirm external compliance.\nMEA03.04 Obtain assurance of external compliance.\n\nSuggested Evidence: Review the SAI practices related to compliance with the external requirements. Review the list of national regulations affecting the SAI (like information security laws, privacy laws, ICT supply chain security requirements, data breach notification obligations etc.). Review the recent compliance assessment results (for example, external audits, compliance reports etc.).\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U12:$Y12=\"\",\"\",COLUMN($U12:$Y12)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"3.4","ITASA","QM - Control - Monitoring","5.1","The SAI has a quality assurance function that verifies that Information Systems audits comply with the requirements.","The SAI should ensure quality of Information Systems audit in a similar structure to the FA, CA, PA. SAI quality control and assurance procedures should include Information Systems auditing as well. Reference to ISSAI 140, Element 5. \n\nSuggested Evidence: quality assurance manual and practice.\n",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U13:$Y13=\"\",\"\",COLUMN($U13:$Y13)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 4",null,null,null,null,null,{"$f":"IF(H9=\"Yes\",IF(AVERAGE(H15:H17)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"4.1","ITASA","QM - Control - Monitoring","5.2","The quality assurance function issues report on the Information Systems audit function.","The SAI’s quality assurance function should issue separate reports on the Information Systems audit function.\n[former ISSAI 1000 - Quality Assurance Processes 64-66] \n\nSuggested Evidence: a sample of quality assurance reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U15:$Y15=\"\",\"\",COLUMN($U15:$Y15)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I15:$L15,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I15:$L15,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I15:$L15,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I15:$L15,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I15:$L15,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"4.2","COBIT 2019","Monitor, Evaluate, Assess","MEA04","The SAI manages Assurance.","The SAI Assurance Management should:\nPlan, scope and execute assurance initiatives to comply with internal requirements, laws, regulations and strategic objectives. Enable management to deliver adequate and sustainable assurance in the enterprise by performing independent assurance reviews and activities.\n\nThe Process should Cover:\nMEA04.01 Ensure that assurance providers are independent and qualified.\nMEA04.02 Develop risk-based planning of assurance initiatives.\nMEA04.03 Determine the objectives of the assurance initiative.\nMEA04.04 Define the scope of the assurance initiative.\nMEA04.05 Define the work program for the assurance initiative.\nMEA04.06 Execute the assurance initiative, focusing on design effectiveness.\nMEA04.07 Execute the assurance initiative, focusing on operating effectiveness.\nMEA04.08 Report and follow up on the assurance initiative.\nMEA04.09 Follow up on recommendations and actions.\n\nSuggested Evidence: Review the SAI IT assurance management practices. Review the recent assurance providers and criteria for their selection. Review the list of assurance initiatives / engagements. Review the follow up activities and recommended actions. \nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U16:$Y16=\"\",\"\",COLUMN($U16:$Y16)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"4.3","ITMA","Critical and Emerging Technology","CET","The SAI has appropriate tools and infrastructure to enable Big Data Auditing. ","The SAI should deploy necessary tools, infrastructure, skills and procedures to enable advanced data analytics (big data auditing).\n\nReference: Guidance on Conducting Audit Activities with Data Analytics, INTOSAI Working Group on Big Data\n\nSuggested Evidence: the SAI hardware and software inventory, internal memos, external evaluation etc.\n",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U17:$Y17=\"\",\"\",COLUMN($U17:$Y17)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"Level 5",null,null,null,null,null,{"$f":"IF(H14=\"Yes\",IF(AVERAGE(H19:H22)=1, \"Yes\", \"No\"), \"No\")","v":"Yes"}]
[null,"5.1","ITMA","Critical and Emerging Technology","CET","The SAI conducts Big Data Auditing. ","The SAI should comprehensively integrate multi-industry electronic data around audit objectives and scope, investigation items, research, etc. for analysis and utilization. \n\nReference: Guidance on Conducting Audit Activities with Data Analytics, INTOSAI Working Group on Big Data\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U19:$Y19=\"\",\"\",COLUMN($U19:$Y19)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,{"$f":"IF(COUNTIF($I19:$L19,O$4),\"\",COLUMN()-(ColA+ColB))","v":1},{"$f":"IF(COUNTIF($I19:$L19,P$4),\"\",COLUMN()-(ColA+ColB))","v":2},{"$f":"IF(COUNTIF($I19:$L19,Q$4),\"\",COLUMN()-(ColA+ColB))","v":3},{"$f":"IF(COUNTIF($I19:$L19,R$4),\"\",COLUMN()-(ColA+ColB))","v":4},{"$f":"IF(COUNTIF($I19:$L19,S$4),\"\",COLUMN()-(ColA+ColB))","v":5}]
[null,"5.2","ITMA","Critical and Emerging Technology","CET","The SAI uses Geographical Information Systems (GIS) for audit purposes. ","The SAI integrates GIS technology in the audit process to meet audit objectives.\n\nSuggested Evidence: a sample of audit reports.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U20:$Y20=\"\",\"\",COLUMN($U20:$Y20)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.3","COBIT 2019","Align, Plan, Organize","APO11","The SAI manages the quality of IT. ","The SAI Quality Management should:\nDefine and communicate quality requirements in all processes, procedures and related SAI outcomes. Enable controls, ongoing monitoring, and the use of proven practices and standards in continuous improvement and efficiency efforts.\n\nThe Process should cover:\nAPO11.01 Establish a quality management system (QMS).\nAPO11.02 Focus quality management on users.\nAPO11.03 Manage quality standards, practices and procedures and integrate quality management into key processes and solutions.\nAPO11.04 Perform quality monitoring, control and reviews.\nAPO11.05 Maintain continuous improvement.\n\nSuggested Evidence: Review the SAI IT quality management practices. Review the results of the quality monitoring, control and reviews.\n\nFor additional guidance, refer to COBIT 2019 Governance and Management Framework.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U21:$Y21=\"\",\"\",COLUMN($U21:$Y21)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[null,"5.4","ITASA","QM - Control - Monitoring","5.4","The Information Systems audit function has been evaluated by an external/internal body.","The SAI should ensure that the Information Systems audit function is evaluated by an external/internal body.\nReference to ISSAI P-20, Principle 9.\n\nSuggested Evidence: a sample of external evaluation report.",1,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(O:O)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(O:O)-ColA))),\"\")","v":"Organizational Structure"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(P:P)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(P:P)-ColA))),\"\")","v":"Processes"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(Q:Q)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(Q:Q)-ColA))),\"\")","v":"People, Skills and Competences"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(R:R)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(R:R)-ColA))),\"\")","v":"Principles, Policies, Procedures"},{"$f":"IF(ISNUMBER(SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)),COLUMN(S:S)-ColA)),INDIRECT(ADDRESS(1,SMALL(IF($U22:$Y22=\"\",\"\",COLUMN($U22:$Y22)-ColB),COLUMN(S:S)-ColA))),\"\")","v":"Services, Infrastructure and Applications"},null,1,2,3,4,5]
[]
[]
[null,"Based on the assessment, the SAI's Pillar 5 Maturity Level is",null,null,null,null,null,{"$f":"IF(H18=\"YES\", 5, IF(H14=\"YES\",4, IF(H9=\"YES\", 3,IF(H6=\"YES\",2,IF(H4=\"YES\", 1, 0)))))","v":5}]

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[]
[null,"SUMMARY - GENERAL RECOMMENDATIONS FOR",null,{"$f":"'General Data'!B3","v":"SAI Name"},null,null,"GENERAL RECOMMENDATIONS RADAR -",null,null,null,null,null,null,null,{"$f":"'General Data'!B3","v":"SAI Name"}]
[]
[null,null,"Maturity Level","Reference Level","Decision"]
[null,"Pillar 1 - Institutional Requirements",{"$f":"'Pillar 1 - Institutional Req.'!H30","v":0},{"$f":"IFERROR($C$18,0)","v":4},{"$f":"IF(D5>C5, \"Increase Maturity by \" &  (D5-C5) & \" Level(s)\", \"No treatment required\")","v":"Increase Maturity by 4 Level(s)"}]
[null,"Pillar 2 - Inputs",{"$f":"'Pillar 2 - Inputs'!H33","v":5},{"$f":"IFERROR($C$18,0)","v":4},{"$f":"IF(D6>C6, \"Increase Maturity by \" &  (D6-C6) & \" Level(s)\", \"No treatment required\")","v":"No treatment required"}]
[null,"Pillar 3 - Processes",{"$f":"'Pillar 3 - Processes'!H31","v":5},{"$f":"IFERROR($C$18,0)","v":4},{"$f":"IF(D7>C7, \"Increase Maturity by \" &  (D7-C7) & \" Level(s)\", \"No treatment required\")","v":"No treatment required"}]
[null,"Pillar 4 - Outputs",{"$f":"'Pillar 4 - Outputs'!H29","v":5},{"$f":"IFERROR($C$18,0)","v":4},{"$f":"IF(D8>C8, \"Increase Maturity by \" &  (D8-C8) & \" Level(s)\", \"No treatment required\")","v":"No treatment required"}]
[null,"Pillar 5 - Quality and Optimization",{"$f":"'Pillar 5 - Quality and Optimiz.'!H25","v":5},{"$f":"IFERROR($C$18,0)","v":4},{"$f":"IF(D9>C9, \"Increase Maturity by \" &  (D9-C9) & \" Level(s)\", \"No treatment required\")","v":"No treatment required"}]
[null,"Average maturity level (average of all pillars)",{"$f":"AVERAGE(C5:C9)","v":4}]
[]
[null,"SAI Maturity Level",{"$f":"ROUND(C10, 0)","v":4},null,{"$f":"VLOOKUP(C12,Lists!D11:E16,2)","v":"Quantitatively Managed: the SAI utilizes complex technologies in audit and administrative processes. "}]
[]
[null,"EGDI Country Index",{"$f":"IFERROR(VLOOKUP('General Data'!B4,'Countries List - EGDI'!B4:C195,2,FALSE),\"-\")","v":"Very High"}]
[]
[null,"Rationale or Justification for the Intervention",{"$f":"IFERROR(INDEX('Mapping Diagram'!C4:H7,MATCH(Summary!C14,'Mapping Diagram'!B4:B7,0),MATCH(C12,'Mapping Diagram'!C3:H3,0)),\"None\")","v":"Medium"},null,{"$f":"IFERROR(VLOOKUP(C16,Lists!C28:D30,2,0),\"\")","v":"Intervention recommended, as the SAI lacks capacities for auditing e-government systems."}]
[]
[null,"Reference Maturity Level",{"$f":"IFERROR(VLOOKUP(C14,Lists!C35:D38,2,0),0)","v":4}]
[]
[]
[null,null,"Requirements Met","Total Requirements","Ratio"]
[null,"Pillar 1 - Institutional Requirements",{"$f":"'Maturity Scores'!C9","v":19},{"$f":"'Maturity Scores'!D9","v":20},{"$f":"C22/D22","v":0.95}]
[null,"Pillar 2 - Inputs",{"$f":"'Maturity Scores'!F9","v":23},{"$f":"'Maturity Scores'!G9","v":23},{"$f":"C23/D23","v":1}]
[null,"Pillar 3 - Processes",{"$f":"'Maturity Scores'!I9","v":20},{"$f":"'Maturity Scores'!J9","v":20},1]
[null,"Pillar 4 - Outputs",{"$f":"'Maturity Scores'!L9","v":18},{"$f":"'Maturity Scores'!M9","v":18},1]
[null,"Pillar 5 - Quality and Optimization",{"$f":"'Maturity Scores'!O9","v":14},{"$f":"'Maturity Scores'!P9","v":14},1]
[null,"Average maturity level (average of all pillars)",{"$f":"SUM(C22:C26)","v":94},{"$f":"SUM(D22:D26)","v":95},{"$f":"C27/D27","v":0.98947368421052628}]

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[]
[null,null,"Pillar 1",null,null,"Pillar 2",null,null,"Pillar 3",null,null,"Pillar 4",null,null,"Pillar 5"]
[null,null,"Requirements Met","Total of Requirements","Ratio","Requirements Met","Total of Requirements","Ratio","Requirements Met","Total of Requirements","Ratio","Requirements Met","Total of Requirements","Ratio","Requirements Met","Total of Requirements","Ratio"]
[null,"Level 1",{"$f":"SUM('Pillar 1 - Institutional Req.'!H5:H7)","v":2},{"$f":"ROWS('Pillar 1 - Institutional Req.'!H5:H7)","v":3},{"$f":"C4/D4","v":0.66666666666666663},{"$f":"SUM('Pillar 2 - Inputs'!H5:H7)","v":3},{"$f":"ROWS('Pillar 2 - Inputs'!H5:H7)","v":3},{"$f":"F4/G4","v":1},{"$f":"SUM('Pillar 3 - Processes'!H5:H8)","v":4},{"$f":"ROWS('Pillar 3 - Processes'!H5:H8)","v":4},{"$f":"I4/J4","v":1},{"$f":"SUM('Pillar 4 - Outputs'!H5:H6)","v":2},{"$f":"ROWS('Pillar 4 - Outputs'!H5:H6)","v":2},{"$f":"L4/M4","v":1},{"$f":"SUM('Pillar 5 - Quality and Optimiz.'!H5)","v":1},{"$f":"ROWS('Pillar 5 - Quality and Optimiz.'!H5)","v":1},{"$f":"O4/P4","v":1}]
[null,"Level 2",{"$f":"SUM('Pillar 1 - Institutional Req.'!H9:H11)","v":3},{"$f":"ROWS('Pillar 1 - Institutional Req.'!H9:H11)","v":3},{"$f":"C5/D5","v":1},{"$f":"SUM('Pillar 2 - Inputs'!H9:H10)","v":2},{"$f":"ROWS('Pillar 2 - Inputs'!H9:H10)","v":2},{"$f":"F5/G5","v":1},{"$f":"SUM('Pillar 3 - Processes'!H10:H15)","v":6},{"$f":"ROWS('Pillar 3 - Processes'!H10:H15)","v":6},{"$f":"I5/J5","v":1},{"$f":"SUM('Pillar 4 - Outputs'!H8:H12)","v":5},{"$f":"ROWS('Pillar 4 - Outputs'!H8:H12)","v":5},{"$f":"L5/M5","v":1},{"$f":"SUM('Pillar 5 - Quality and Optimiz.'!H7:H8)","v":2},{"$f":"ROWS('Pillar 5 - Quality and Optimiz.'!H7:H8)","v":2},{"$f":"O5/P5","v":1}]
[null,"Level 3",{"$f":"SUM('Pillar 1 - Institutional Req.'!H13:H15)","v":3},{"$f":"ROWS('Pillar 1 - Institutional Req.'!H13:H15)","v":3},1,{"$f":"SUM('Pillar 2 - Inputs'!H12:H17)","v":6},{"$f":"ROWS('Pillar 2 - Inputs'!H12:H17)","v":6},1,{"$f":"SUM('Pillar 3 - Processes'!H17:H20)","v":4},{"$f":"ROWS('Pillar 3 - Processes'!H17:H20)","v":4},1,{"$f":"SUM('Pillar 4 - Outputs'!H14:H16)","v":3},{"$f":"ROWS('Pillar 4 - Outputs'!H14:H16)","v":3},1,{"$f":"SUM('Pillar 5 - Quality and Optimiz.'!H10:H13)","v":4},{"$f":"ROWS('Pillar 5 - Quality and Optimiz.'!H10:H13)","v":4},1]
[null,"Level 4",{"$f":"SUM('Pillar 1 - Institutional Req.'!H17:H23)","v":7},{"$f":"ROWS('Pillar 1 - Institutional Req.'!H17:H23)","v":7},1,{"$f":"SUM('Pillar 2 - Inputs'!H19:H24)","v":6},{"$f":"ROWS('Pillar 2 - Inputs'!H19:H24)","v":6},1,{"$f":"SUM('Pillar 3 - Processes'!H22:H24)","v":3},{"$f":"ROWS('Pillar 3 - Processes'!H22:H24)","v":3},1,{"$f":"SUM('Pillar 4 - Outputs'!H18:H23)","v":6},{"$f":"ROWS('Pillar 4 - Outputs'!H18:H23)","v":6},1,{"$f":"SUM('Pillar 5 - Quality and Optimiz.'!H15:H17)","v":3},{"$f":"ROWS('Pillar 5 - Quality and Optimiz.'!H15:H17)","v":3},1]
[null,"Level 5",{"$f":"SUM('Pillar 1 - Institutional Req.'!H25:H28)","v":4},{"$f":"ROWS('Pillar 1 - Institutional Req.'!H25:H28)","v":4},1,{"$f":"SUM('Pillar 2 - Inputs'!H26:H31)","v":6},{"$f":"ROWS('Pillar 2 - Inputs'!H26:H31)","v":6},1,{"$f":"SUM('Pillar 3 - Processes'!H26:H28)","v":3},{"$f":"ROWS('Pillar 3 - Processes'!H26:H28)","v":3},1,{"$f":"SUM('Pillar 4 - Outputs'!H25:H26)","v":2},{"$f":"ROWS('Pillar 4 - Outputs'!H25:H26)","v":2},1,{"$f":"SUM('Pillar 5 - Quality and Optimiz.'!H19:H22)","v":4},{"$f":"ROWS('Pillar 5 - Quality and Optimiz.'!H19:H22)","v":4},1]
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[null,"Description",null,null,null,"NON-COMPLIANCE REPORT:",null,{"$f":"'General Data'!B3","v":"SAI Name"}]
[null,"After finalizing assessment from Pillar 1 to Pillar 5: \n- Click on “Pillar X - First Non-Compliance” to see the requirements, which should be fulfilled in order to move to the next level; \n- Click on “Pillar X - All Non-Compliance” to see all the requirements to achieve level 5 maturity."]
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[null,"SAI ITMA Results Dashboard -",null,null,null,null,null,null,{"$f":"'General Data'!B3","v":"SAI Name"}]
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["Challenges (non-compliance)","Pillar 1 - Institutional Requirements",null,null,"Pillar 2 - Inputs",null,null,"Pillar 3 - Processes",null,null,"Pillar 4 - Outputs",null,null,"Pillar 5 - Quality and Optimization",null,null,"SUM"]
[null,"Priority 1","Priority 2","Priority 3","Priority 1","Priority 2","Priority 3","Priority 1","Priority 2","Priority 3","Priority 1","Priority 2","Priority 3","Priority 1","Priority 2","Priority 3"]
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["Principles, Policies, Procedures",{"$f":"COUNTIF('Pillar 1 - Institutional Req.'!I$5:I$28,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 1 - Institutional Req.'!J$5:J$28,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 1 - Institutional Req.'!K$5:K$28,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 2 - Inputs'!I$5:I$31,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 2 - Inputs'!J$5:J$31,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 2 - Inputs'!K$5:K$31,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 3 - Processes'!I$5:I$28,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 3 - Processes'!J$5:J$28,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 3 - Processes'!K$5:K$28,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 4 - Outputs'!I$5:I$26,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 4 - Outputs'!J$5:J$26,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 4 - Outputs'!K$5:K$26,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 5 - Quality and Optimiz.'!I$5:I$22,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 5 - Quality and Optimiz.'!J$5:J$22,Statistics!$A6)","v":0},{"$f":"COUNTIF('Pillar 5 - Quality and Optimiz.'!K$5:K$22,Statistics!$A6)","v":0},0]
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[null,{"$f":"SUM(B30:B34)","v":0},{"$f":"SUM(C30:C34)","v":0},{"$f":"SUM(D30:D34)","v":0},{"$f":"SUM(E30:E34)","v":0},{"$f":"SUM(F30:F34)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"SUM(P30:P34)","v":0}]
[]
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[]
[{"$f":"E1","v":"Pillar 2 - Inputs"},"Level 1","Level 2","Level 3","Level 4","Level 5"]
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[{"$f":"A6","v":"Principles, Policies, Procedures"},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(B$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(B$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(B$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A48)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(C$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(C$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(C$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A48)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(D$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(D$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(D$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A48)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(E$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(E$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(E$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A48)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(F$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(F$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A48)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(F$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A48)","v":0},{"$f":"SUM(B48:F48)","v":0}]
[{"$f":"A7","v":"Services, Infrastructure and Applications"},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(B$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(B$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(B$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A49)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(C$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(C$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(C$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A49)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(D$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(D$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(D$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A49)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(E$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(E$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(E$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A49)","v":0},{"$f":"COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(F$44,1)&\"*\",'Pillar 2 - Inputs'!$I$5:$I$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(F$44,1)&\"*\",'Pillar 2 - Inputs'!$J$5:$J$31,$A49)+COUNTIFS('Pillar 2 - Inputs'!$B$5:$B$31,RIGHT(F$44,1)&\"*\",'Pillar 2 - Inputs'!$K$5:$K$31,$A49)","v":0},{"$f":"SUM(B49:F49)","v":0}]
[null,{"$f":"SUM(B45:B49)","v":0},{"$f":"SUM(C45:C49)","v":0},{"$f":"SUM(D45:D49)","v":0},{"$f":"SUM(E45:E49)","v":0},{"$f":"SUM(F45:F49)","v":0}]
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[{"$f":"H1","v":"Pillar 3 - Processes"},"Level 1","Level 2","Level 3","Level 4","Level 5"]
[{"$f":"A3","v":"Organizational Structure"},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A60)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A60)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A60)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A60)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A60)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A60)","v":0},{"$f":"SUM(B60:F60)","v":0}]
[{"$f":"A4","v":"Processes"},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A61)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A61)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A61)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A61)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A61)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A61)","v":0},{"$f":"SUM(B61:F61)","v":0}]
[{"$f":"A5","v":"People, Skills and Competences"},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A62)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A62)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A62)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A62)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A62)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A62)","v":0},{"$f":"SUM(B62:F62)","v":0}]
[{"$f":"A6","v":"Principles, Policies, Procedures"},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A63)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A63)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A63)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A63)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A63)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A63)","v":0},{"$f":"SUM(B63:F63)","v":0}]
[{"$f":"A7","v":"Services, Infrastructure and Applications"},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(B$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A64)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(C$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A64)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(D$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A64)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(E$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A64)","v":0},{"$f":"COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$I$5:$I$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$J$5:$J$28,$A64)+COUNTIFS('Pillar 3 - Processes'!$B$5:$B$28,RIGHT(F$44,1)&\"*\",'Pillar 3 - Processes'!$K$5:$K$28,$A64)","v":0},{"$f":"SUM(B64:F64)","v":0}]
[null,{"$f":"SUM(B60:B64)","v":0},{"$f":"SUM(C60:C64)","v":0},{"$f":"SUM(D60:D64)","v":0},{"$f":"SUM(E60:E64)","v":0},{"$f":"SUM(F60:F64)","v":0}]
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[]
[{"$f":"K1","v":"Pillar 4 - Outputs"},"Level 1","Level 2","Level 3","Level 4","Level 5"]
[{"$f":"A3","v":"Organizational Structure"},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A76)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A76)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A76)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A76)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A76)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A76)","v":0},{"$f":"SUM(B76:F76)","v":0}]
[{"$f":"A4","v":"Processes"},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A77)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A77)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A77)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A77)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A77)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A77)","v":0},{"$f":"SUM(B77:F77)","v":0}]
[{"$f":"A5","v":"People, Skills and Competences"},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A78)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A78)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A78)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A78)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A78)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A78)","v":0},{"$f":"SUM(B78:F78)","v":0}]
[{"$f":"A6","v":"Principles, Policies, Procedures"},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A79)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A79)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A79)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A79)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A79)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A79)","v":0},{"$f":"SUM(B79:F79)","v":0}]
[{"$f":"A7","v":"Services, Infrastructure and Applications"},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(B$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A80)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(C$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A80)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(D$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A80)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(E$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A80)","v":0},{"$f":"COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$I$5:$I$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$J$5:$J$33,$A80)+COUNTIFS('Pillar 4 - Outputs'!$B$5:$B$33,RIGHT(F$44,1)&\"*\",'Pillar 4 - Outputs'!$K$5:$K$33,$A80)","v":0},{"$f":"SUM(B80:F80)","v":0}]
[null,{"$f":"SUM(B76:B80)","v":0},{"$f":"SUM(C76:C80)","v":0},{"$f":"SUM(D76:D80)","v":0},{"$f":"SUM(E76:E80)","v":0},{"$f":"SUM(F76:F80)","v":0}]
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[{"$f":"N1","v":"Pillar 5 - Quality and Optimization"},"Level 1","Level 2","Level 3","Level 4","Level 5"]
[{"$f":"A3","v":"Organizational Structure"},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A91)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A91)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A91)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A91)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A91)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A91)","v":0},{"$f":"SUM(B91:F91)","v":0}]
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[{"$f":"A5","v":"People, Skills and Competences"},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A93)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A93)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A93)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A93)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A93)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A93)","v":0},{"$f":"SUM(B93:F93)","v":0}]
[{"$f":"A6","v":"Principles, Policies, Procedures"},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A94)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A94)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A94)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A94)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A94)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A94)","v":0},{"$f":"SUM(B94:F94)","v":0}]
[{"$f":"A7","v":"Services, Infrastructure and Applications"},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(B$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A95)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(C$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A95)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(D$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A95)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(E$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A95)","v":0},{"$f":"COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$I$5:$I$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$J$5:$J$22,$A95)+COUNTIFS('Pillar 5 - Quality and Optimiz.'!$B$5:$B$22,RIGHT(F$44,1)&\"*\",'Pillar 5 - Quality and Optimiz.'!$K$5:$K$22,$A95)","v":0},{"$f":"SUM(B95:F95)","v":0}]
[null,{"$f":"SUM(B91:B95)","v":0},{"$f":"SUM(C91:C95)","v":0},{"$f":"SUM(D91:D95)","v":0},{"$f":"SUM(E91:E95)","v":0},{"$f":"SUM(F91:F95)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"A29","v":"Pillar 1 - Institutional Requirements"},{"$f":"A44","v":"Pillar 2 - Inputs"},{"$f":"A59","v":"Pillar 3 - Processes"},{"$f":"A75","v":"Pillar 4 - Outputs"},{"$f":"A90","v":"Pillar 5 - Quality and Optimization"}]
[{"$f":"A30","v":"Organizational Structure"},{"$f":"G30","v":0},{"$f":"G45","v":0},{"$f":"G60","v":0},{"$f":"G76","v":0},{"$f":"G91","v":0}]
[{"$f":"A31","v":"Processes"},{"$f":"G31","v":0},{"$f":"G46","v":0},{"$f":"G61","v":0},{"$f":"G77","v":0},{"$f":"G92","v":0}]
["People, Skills and Competences",{"$f":"G32","v":0},0,0,0,0]
["Principles, Policies, Procedures",0,0,0,0,0]
["Services, Infrastructure and Applications",0,0,0,0,0]

{"sheet":"Challenges","index":16,"n_rows":6,"n_cols":4,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
[]
["Organizational Structure",null,"Names start in column:",{"$f":"COLUMN('Pillar 1 - Institutional Req.'!O:O)","v":15}]
["Processes",null,"Columns to deduct A",{"$f":"D2-1","v":14}]
["People, Skills and Competences",null,"Columns to deduct B",{"$f":"COUNTA(EMPL)+1","v":6}]
["Principles, Policies, Procedures"]
["Services, Infrastructure and Applications"]

{"sheet":"Lists","index":17,"n_rows":38,"n_cols":5,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Very High"]
[null,null,"High"]
[null,null,"Medium"]
[null,null,"Low"]
[]
[]
[null,null,"Maturity Level",null,"Description"]
[null,null,"Level 0",0,"Non-existent: SAI has significant limitations in technology adoption."]
[null,null,"Level 1",1,"Starter: the SAI is at the initial level of technology adoption in its audit work."]
[null,null,"Level 2",2,"Managed: the SAI utilizes basic technologies in audits and administrative functions."]
[null,null,"Level 3",3,"Defined: the SAI supports use of technologies in audits and administrative processes on a systematic way."]
[null,null,"Level 4",4,"Quantitatively Managed: the SAI utilizes complex technologies in audit and administrative processes. "]
[null,null,"Level 5",5,"Optimizing: the SAI technology adoption is optimized and focused on continuous improvement."]
[]
[]
[]
[null,null,"Level","From","To"]
[null,null,"Very High",0.75,1]
[null,null,"High",0.5,0.75]
[null,null,"Middle",0.25,0.5]
[null,null,"Low",0,0.25]
[]
[]
[null,null,"Rationale or Justification for the Intervention"]
[null,null,"Low","Major intervention is not advisable, as the SAI is developed in comparison to the country's e-government systems."]
[null,null,"Medium","Intervention recommended, as the SAI lacks capacities for auditing e-government systems."]
[null,null,"High","Major intervention is highly recommended, since the SAI lacks major capacities for auditing e-government systems."]
[]
[]
[]
[null,null,"Reference Maturity Level"]
[null,null,"Low",1]
[null,null,"Medium",2]
[null,null,"High",3]
[null,null,"Very High",4]