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IDI/Support to INTOSAI Capacity Building Committee (CBC) 2012-2017

Beneficiary level: Global
Project status: Completed
Duration from: 2012-04-15
Duration to: 2017-12-01
Total budget (US Dollar): $1068681

In 2012, the INTOSAI CBC expressed a need to enhance participation of INTOSAI regions in its meetings and to disseminate CBC guidance for enhancing SAI capacities. The IDI agreed to be the implementing partner for this programme. The programme was delivered in INTOSAI regions from 2012-2015 and its now extended. In 2013, the IDI and DFID agreed to enhance the scope of the programme to provide comprehensive capacity development coverage.
The objective of the programme is to better connect SAIs in developing countries to capacity building initiatives being led by the INTOSAI CBC. By enabling representatives from developing countries SAIs to attend CBC committee meetings and through capacity building activities to improve the professional and organisational capacities.
Ouputs of the intervention:Increased representation from SAIs from developing countries at the  meetings of the CBC and its sub-committeesRegional training programmes on the implementation of capacity building guides, with attendance by representatives from developing country SAIsSpecific programmes:
– Capacity Building Committee Support Programme : IDI-ASOSAI 3i Cooperative Audit Programme on Audit of Disaster Management
Background: As per IDI plans under the CBC Support Programme and the 3i, the IDI planned to support ISSAI based cooperative audits in ASOSAI. In recent times many Asian countries have been affected by natural and other disasters. The recent global survey conducted by the IDI and subsequent dialogue with stakeholders has shown a strong interest by SAIs in the region in strengthening their capacity to audit disaster management. INTOSAI has also adopted ISSAI 5500 series on audit of disaster risk reduction and post disaster aid. In 2015 the IDI and ASOSAI started deliver the cooperative audit Programme on Audit of Disaster Management programme.
– Capacity Building Committee Support Programme: IDI-PASAI Cooperative Audit Programme on Audit of Procurements
Background: As per IDI plans under the CBC Support Programme and the 3i Programme, the IDI planned to support ISSAI based cooperative audits in SAIs in PASAI. Public sector procurement is one of the largest part of expenditure incurred by any government. Public procurement procedures vary widely based on the different country legislations. In developing countries donor agencies often also provide significant amount of aid which is used to procure goods and services in the public sector using the donor funds. In recent dialogues with regional stakeholders, PASAI region has indicated interest in doing a cooperative financial and performance audits on public procurement.
Lessons learnt:
1. For achieving the desired results of capacity development interventions, it is useful to follow the IDI service delivery model. The change in the programme design matrix to incorporate this model, though on a limited scale, was helpful in achieving some value added results.
2. An important lesson learnt is the usefulness of a cooperative audit format for audits on specialised areas , and especially in circumstances where individual SAIs have scarce technical skills, to benefit for a pool of resources in a cooperative audit programme. This format is useful to be adopted in other capacity development interventions of similar nature. Cooperative Audits. To further strengthen the cooperative audit support eLearning courses could be provided for more input on the audit topic and methodology as per standards. A quality assurance mechanism could also be set up to provide independent assurance that the audits conducted under this programme meet ISSAI requirements.
3. For two of the regional programmes, AFROSAI-E and CAROSAI, the likeliness of sustainable impacts is higher as these regions have committed to following up on the programme results through other initiatives. Therefore the impact of a programme is likely to increase when relevance is ensured and sufficient support is provided.
4. Some regional programmes need more continuous follow-up . Dissemination of guides was not accompanied by support from experts on the topic or by guidance through operationalization of the material by the CBC thereby reducing the programme effectiveness.
5. After the initial involvement of the heads of SAIs, no activities have been directed towards the heads of SAIs or top management in the subsequent phases.
6. Exit strategy and follow up on the programme needs to be developed.
7. The component regarding participation in the CBC meetings is not linked to the other components of the programme and the link to the overall programme objectives is unclear.
Participants: All INTOSAI regions, except EUROSAI.

SAIs connected to this project

  • Argentina
  • Bahamas
  • Bangladesh
  • Barbados
  • Belize
  • Benin
  • Bhutan
  • Brazil
  • Cabo Verde
  • Cambodia
  • Cameroon
  • Chad
  • Chile
  • China
  • Comoros
  • Cook Islands
  • Costa Rica
  • Cuba
  • Democratic Republic of the Congo
  • Djibouti
  • Ecuador
  • Federated States of Micronesia
  • Finland
  • Ghana
  • Grenada
  • Guam
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Honduras
  • India
  • Indonesia
  • Jamaica
  • Kenya
  • Kiribati
  • Korea (Democratic People's Republic of)
  • Laos
  • Madagascar
  • Malaysia
  • Maldives
  • Mali
  • Marshall Islands
  • Mexico
  • Mongolia
  • Myanmar
  • Nepal
  • Niger
  • Nigeria
  • Pakistan
  • Panama
  • Papua New Guinea
  • Philippines
  • Republic of the Congo
  • Samoa
  • São Tomé and Príncipe
  • Solomon Islands
  • St. Lucia
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tonga
  • Tuvalu
  • Uganda
  • Ukraine
  • Venezuela
  • Viet Nam
  • Zambia
How the project was initiated
Request by SAI
Gender Relevance
Has the project/activity as an objective “the strengthening of the SAI Institutional Framework/ Independence”?
Contact person: Beneficiary SAI/Region/Committee
INTOSAI Capacity Building Committee
Source of funding
IDI basket funds
Other Source of funding
Contact person: Provider of support
Mr. Stephen Sharples, [email protected]
Implementing agency(s)
INTOSAI Development Initiative (IDI)
Contact person: Implementing partner(s)
Einar Gørrinsen, Director General of the IDI, [email protected]
Type of support
Stand alone project
Support modality
Support categories covered
Organisational capacity, Other form of support
Is support based on beneficiary SAI/INTOSAI region Strategic Plan?
Link to related projects/programs
No related projects/programs
Any other information