ASEANSAI -Strengthening Accountability Institutions through ISSAI implementation

The project will consist of three components: (1) Workshop on ISSAI implementation focusing on Internal Control Systems and Risk-Based Audit; (2) Certification of ISSAI Facilitators; (3) Monitoring and Evaluation.
Component 1: Workshop on ISSAI implementation focusing on Internal Control Systems and Risk-Based Audit – Based on the needs identified in Bandung a workshop for 30 financial auditors will be implemented on IC/RBA Workshop. The workshop will be prepared in a Design Meeting by the existing 11 ASEANSAI ISSAI Facilitators. They will be supported by subject matter expert from SAI Sweden and Training Specialists from IDI. The workshop will be followed by a pilot audit implemented by the participants in their respective SAIs.  Assistance will be provided to the SAIs who are unable to apply ISSAI on the pilot audit through twinning of with a more experienced SAI. Thus establishing a mechanism for peer learning will supplement the classroom workshop. The workshop and the pilot audit will provide the participants with a good basis of theoretical and practical knowledge on ISSAI implementation. This will be complemented through the second component with further training on ISSAI and facilitation skills in order to award an IDI-Certificate to the 30 financial auditors.
Component 2: Certification- Using IDI training materials, PIU will organize the certification of the 30 financial auditors. It will be imparted by IDI staff. The training will be on Training of Trainers (TOT) mode and the trained facilitators will then share their knowledge with auditors inside their respective organizations. The certified auditors will integrate the ASEANSAI ISSAI Facilitators Pool to share knowledge and sustain the ISSAI implementation.
Component 3: Monitoring and Evaluation – The database on the certified ISSAI facilitators will be maintained on ASEANSAI website. A year after the implementation of the grant, an analysis will be carried out to review the ISSAI implementation. If the project is successful, a second project could be considered to increase the Pool of ISSAI Facilitators further.