IDI/3i Programme (ISSAI Implementation Initiative) 2012-2019

At the 20th INCOSAI, 2010 INTOSAI adopted the comprehensive set of International Standards of Supreme Audit Institutions (ISSAIs). INTOSAI called upon its members to use the ISSAI framework as a common framework of reference for public sector auditing and implement the ISSAIs in accordance with the mandate and national regulations of the respective SAIs. In 2011 through the ISSAI rollout model INTOSAI gave IDI the mandate to support ISSAI implementation. In 2012 the IDI launched the ISSAI Implementation Initiative i.e. 3i Programme Phase 1. The 3i Programme aims to support SAIs in developing countries in implementing ISSAIs. The first phase of the 3i Programme aimed to cover level 2 and level 4 ISSAIs in financial, performance and compliance audit. The programme scope has subsequently been expanded in 2013 to cover the new level 3 ISSAIs as well. This first phase of the 3i Programme has been launched in Arabic, French and Spanish in 2014. As on date 138 SAIs and 2 sub national audit offices have participated in programme interventions conducted in Arabic, English, French and Spanish. Supporting implementation of standards has also been included in the revised mandate of the IDI and its Strategic Plan 2014-2018.
ISSAI Implementation Initiative (3i Programme) Phase 1
– English speaking regions: 2012-2014
– ARABOSAI : 2014-2016
– OLACEFS : 2014-2016
– CREFIAF : 2014 -2016
Programme Status
Implementation phase – Last year
SAI outcomes:
1. % of participating SAIs that have undertaken an assessment of their mandate, transparency
and accountability, quality and ethical practices which confirm the provisions of Level 2 ISSAIs are generally implemented
in practice
• ISSAI 10 – SAI Independence
• ISSAI 20 – Principles of Transparency and Accountability
• ISSAI 30 – Code of ethics
• ISSAI 40 – Quality Control of SAIs
2. % of participating SAIs that have developed or adopted relevant audit standards based on
or consistent with the relevant ISSAIs, and have undertaken an assessment of their audit
practices (including review of a sample of audits) which confirm the adopted audit standards
are generally implemented in practice:
• Financial audit: ISSAI 200 & 1000-2999
• Compliance audit: ISSAI 400 & 4000-4999
• Performance audit: ISSAI 300 & 3000-3999Performance Audit ISSAIs
3i English – None
3i Arabic, Spanish and French – None
3. Number of participating SAIs which issue6 audit reports of ISSAI based cooperative/pilot audits within the established legal time frame
4. Number of draft audit reports of ISSAI based cooperative audits which generally meet best practice requirements as per applicable ISSAIs
Lessons learnt:
 Understanding & reporting on implementation – SAIs have varying understanding of the term implementation. It is necessary to arrive at a common understanding. The implementation question in the global survey needs to be broken down further to show progress made by SAIs. Global Survey alone cannot be relied on to provide valid data on implementation. There is a need to set up a more comprehensive mechanism that is also rooted in INTOSAI.
 Secure adequate resource persons – Supporting implementation of ISSAIs requires resource persons who have the necessary professional experience of working with and implementing standards. It has been difficult to secure sufficient number of such persons. There is a need to take up specific activities to increase the pool and also to foster the existing network of ISSAI facilitators. Both virtual and face to face interaction needs to be provided for. The skills of existing pools of training specialists could also be upgraded for ISSAI Implementation.
 Maintenance of products – A system for maintenance and review of 3i global products needs to be established.
 Upgrade certification programmes – The ISSAI Certification Programmes need to be upgraded to provide more detailed input for understanding ISSAI requirements and guidance on using ISSAIs in the audit practice ( especially for Financial Audit). Competency framework, evaluations and continuous professional education are some of the other elements that need to be added to the programmes. These programmes should be offered on a regular basis.
 Quality Assurance – There is a need to engage with SAIs and regions for the establishment of appropriate quality assurance mechanisms for the implementation of standards.
 More support needs Funding: IDI Busket funds, World Bank, DFAT Canada