IDI/ Global Programme on Specialised Audits – IT Auditing 2012-2015

Background
The IDI is cooperating with the INTOSAI Working Group on IT Audit (WGITA) in a global capacity development programme in IT Audit. The IT audit capacity development programme aims to:
i. Promote IT audit systems and practices in line with INTOSAI standards and best practices
ii. Address capacity building needs in the area of IT auditing conducted by the SAIs of developing countries in AFROSAI-E
iii. To disseminate application of professional guidance in cooperation with INTOSAI working group
The programme focuses on SAI staff at all levels who are engaged in IT audit. It was piloted in AFROSAI-E during 2012-2013. The AFROSAI-E Strategic Plan of 2010-2014 identified IT Audit as a priority area in capacity development in the member SAIs. The SAIs have been faced with an increasing challenge of auditing clients operating on a computerized system environment, creating a need for SAIs to build capacity in the area of IT audit to keep abreast with the modern changes of IT systems and be able to give acceptable recommendations on the client’s systems and financial reports in accordance with the INTOSAI standards and best practices.
The IDI and WGITA consolidated the guidance on IT Audit in the form an IT Audit Handbook. In order to broaden the reach of the programme in other INTOSAI regions, an E-Learning component of the programme was designed in 2013 and delivered in 2014. The e Course was based on the WGITA-IDI IT Audit Handbook. SAIs participating in the global programme have been provided support in audit planning through two audit planning meetings held in 2014. They are expected to carry out the audits and issue their reports in 2015.
 
Expected SAI outcomes:
Number of participating SAIs which issue13 audit reports containing IT audit findings in a timely manner
 
Key Lessons Learnt:
1. A comprehensive technical guidance is essential for capacity development programmes in specialised audit areas like IT Audit. This helps to disseminate uniform interpretation and audit procedures for the pilot audits, this providing a foundation for an INTOSAI wide standard and quality assured work. WGITA-IDI Handbook developed prior to the launch of the Global programme is an example of this work.
2. Expected outcomes of the pilot programme which was conducted in AFROSAI-E are beginning to emerge, as seen from the further utilisation of certified IT Audit champions in dissemination of IT audit guidance as well as the SAIs continuing to conduct IT Audits. Conducting programmes in cooperation with regions facilitates sustainability.
3. In order to ensure sustainability of our efforts a long term cooperation with WGITA for fostering a community of practice, offering the programme on a regular basis and maintaining the product created is necessary
4. Since more and more governments function in an E-environment especially in maintaining budgets and accounts, the IDI on its own and in cooperation