INTOSAI Development Initiative ISSAI Implementation Initiative

3i “The role of the IDI will be to take forward the implementation of the ISSAIs”.

Objective

• • Facilitate implementation of ISSAIs with a comprehensive capacity building programme - Financial audit - Compliance audit - Performance audit Initially run for SAIs from English speaking developing countries

Partners

• • • • INTOSAIs Professional Standards Committee and subcommittees Regional INTOSAI bodies Participating SAIs World Bank, financing partner

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Planned activities

Development of ISSAI Compliance Assessment Tool (iCAT) Training of ISSAI facilitators from the regions on iCAT Regional 3i Management Workshops iCAT conducted by participating SAIs ISSAI certification programme to create pools of ISSAI facilitators Development of audit manuals and model audit files and e-learing platforms Support for ISSAI Implementation Rollout based on implementation strategy.

Web based forum that provides for interaction and knowledge sharing related to ISSAI implementation

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Planned activities

Participate in the planning of the programme Provide contents and subject matter expertise for development and delivery of certification programme for ISSAI Facilitators – Financial Audit Provide contents and subject matter expertise for development of audit manual, model audit file and iCAT for financial audit Provide subject matter expertise for design and delivery of 3i Management Workshops, iCAT and ISSAI roll out at SAI level