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Strategic Management, Performance Measurement, and Reporting (SPMR) Initiative – High-Level Workshop in Panama City, Panama, October 21-22, 2024

30/10/2024

The effective strategic management of Supreme Audit Institutions (SAIs) is essential for fostering accountability, inclusion, and public trust. By enhancing governance and service delivery, SAIs bring tangible value to citizens.

The effective strategic management of Supreme Audit Institutions (SAIs) is essential for fostering accountability, inclusion, and public trust. By enhancing governance and service delivery, SAIs bring tangible value to citizens. Since 2018, the Strategic Management, Performance Measurement, and Reporting (SPMR) initiative, led by the INTOSAI Development Initiative (IDI) and supported by the Swiss State Secretariat for Economic Affairs (SECO), has helped over 50 participating SAIs achieve significant progress in their strategic management.

The SPMR initiative assists SAIs in conducting comprehensive performance evaluations through the SAI Performance Measurement Framework (PMF), developing needs-based strategic plans, and utilising tools like operational plans, monitoring systems, and risk management frameworks. This fourth round of the initiative for OLACEFS kicks off with a high-level workshop in Panama City, designed for SAI leadership and senior management. The workshop aims to provide a broad understanding of key topics, methodologies, and the role of leadership in driving the initiative.

During the workshop, participants engaged in focused discussions and group reflections to identify challenges specific to their SAIs and to exchange experiences. Teams worked closely with IDI specialists to finalise work plans for 2024 and 2025.

Key outcomes from the workshop include:

  • Identification of the main strategic management needs and challenges of SAIs.
  • Clear understanding of the role of SAI leadership in the SPMR initiative.
  • Agreement on the process, methodology, and approach of the SPMR.
  • Sharing of experiences and best practices across SAIs.
  • Development of an activity plan for 2024/2025.

To learn more about SPMR, please visit the SPMR page 

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SPMR – Strategy, Performance Measurement and Reporting.

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Governance

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Groundwork laid for long-term collaboration on Citizen Participatory Audits at Zambia Workshop with African SAIs and CSOs

25/10/2024

The five-day Experience and Lessons Learned Workshop on “Enhancing Transparency and Accountability Through Collaboration,” held from October 14-18, 2024, in Lusaka, Zambia, concluded with promising outcomes for the future of public financial management in the region. 

The five-day Experience and Lessons Learned Workshop on “Enhancing Transparency and Accountability Through Collaboration,” held from October 14-18, 2024, in Lusaka, Zambia, concluded with promising outcomes for the future of public financial management in the region. 

Co-hosted by the INTOSAI Development Initiative (IDI) and the Office of the Auditor General of Zambia, with support from the Swiss State Secretariat for Economic Affairs (SECO) and the Ministry of Europe and Foreign Affairs of France, the event brought together participants from supreme audit institutions (SAIs) and civil society organisations (CSOs) to strengthen collaboration in the audit process. Key participants included the Office of the Auditor General of Zambia, Transparency International Zambia, the National Audit Office of Malawi, and the African Institute of Corporate Citizenship (AICC). Speakers from countries with successful Citizen Participatory Audit (CPA) models, such as Kenya, Uganda, and Nigeria, joined to provide their expertise.  

  

Workshop Focus: Building Effective SAI-CSO Collaborations 

The event focused on fostering a greater understanding of how SAIs and CSOs can collaborate effectively in the audit process, with a particular emphasis on promoting transparency and accountability in public resource management. Participants explored the vital role of both SAIs and CSOs in the PFM cycle and discussed practical mechanisms for collaboration, including legal and institutional considerations. 

In his opening remarks, Ola Hoem, IDI’s Deputy Director General, emphasised the importance of citizen engagement: “This workshop presents a tremendous opportunity for us to develop actionable strategies that aim at strengthening citizen participation in the audit process, particularly for Malawi and Zambia.” Hoem also acknowledged the key contributions of SAIs from Kenya and Uganda, along with CSO partners like Transparency International and PLSI, whose insights would be instrumental in enriching the discussions.The Auditor General of Zambia also highlighted the crucial role of CSOs in holding government institutions accountable, stating, “The partnership between my office and civil society organisations is not just beneficial; it is crucial in the PFM cycle. CSOs serve as the watchdogs of governance, ensuring public resources are managed effectively and transparently.” 

 

 

Developing the Citizens Participatory Audit (CPA) Framework 

Throughout the workshop, participants engaged in interactive sessions aimed at developing a draft CPA framework, which is intended to guide future collaborations between SAIs and CSOs in Zambia and Malawi. Group work sessions led by experts from PLSI, Transparency International Kenya, and SAIs from Kenya and Uganda were pivotal in shaping the framework’s foundational elements. PLSI showcased its pioneering work in Nigeria, where it has successfully used Artificial Intelligence (AI) to enhance civic participation in audits. The “Value for Money” case study provided good insight into how technology can drive citizen participation and accountability. PLSI also pledged to support the development of CPA frameworks in Zambia and Malawi, with an emphasis on adapting successful models to local contexts. 

 

 

 

Commitment to Ongoing Collaboration  

As the workshop concluded, participants expressed a strong commitment to refining and implementing the CPA framework. The closing discussions reiterated the importance of sustained collaboration between SAIs and CSOs, and how these partnerships could contribute to better governance across the region. The Auditor General of Zambia captured the sentiment of the event: “This workshop is a pivotal moment for us. The knowledge and strategies we gain here will feed into our goal of creating a comprehensive citizen participatory audit framework that strengthens accountability and transparency in Zambia.” 

This workshop represents a step forward in IDI’s mission to empower SAIs and CSOs to work together in fostering transparency, accountability, and good governance across Africa, especially through the targeted activities featured in initiatives like SPMR ACT and the CADRE Project. The collaboration connected accountability actors from all over the continent and began building the foundation for long-term partnerships that can continue to impact public financial management positively in the coming years. 

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Independence

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EU SAI representatives increase focus on strengthening governance and rule of law at IDI’s High-Level EU SAI Independence Event in Cyprus

21/10/2024

On October 15, 2024, the INTOSAI Development Initiative (IDI) and the Audit Office of Cyprus co-organised the High-level Event on SAI Independence in Pafos, Cyprus.

On October 15, 2024, the INTOSAI Development Initiative (IDI) and the Audit Office of Cyprus co-organised the High-level Event on SAI Independence in Pafos, Cyprus. Welcoming representatives from supreme audit institutions (SAIs) across the European Union, the event focused on the vital role of SAI independence in promoting good governance, better oversight and the upholding of the rule of law.

The day began with a welcome address from Andreas Papaconstantinou, Auditor General of SAI Cyprus, followed by a dynamic program of presentations and discussions. Key moments from IDI’s participation at the event are featured below:

The Importance of Independence in the European Context

IDI played a central role in the discussions while presenting its latest Global Stocktaking Report (GSR) and provided expert insights on the SAI Rapid Advocacy Mechanism (SIRAM) process—IDI’s response tool for addressing threats to the independence of oversight institutions. Einar Gørrissen, Director General of IDI, presented findings from the 2023 GSR, focusing on the current state of SAI independence worldwide, not least the rising threats faced in European countries. The insights highlighted both the progress and the continuing challenges SAIs face in achieving and maintaining autonomy.

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Additionally, Freddy Ndjemba (pictured above), Senior Manager at IDI, provided an in-depth look at SIRAM, sharing case studies and lessons learned from various countries. With growing democratic backsliding, these insights underscored the increasing need for international collaboration to protect and enhance the independence of SAIs.

Another key message throughout the event was the critical importance of maintaining SAI independence in accordance with international frameworks and EU law. Androulla Ioannou, Deputy Director for the Joint Audit Directorate for Cohesion at the European Commission, emphasised that independent SAIs are essential for safeguarding governance and the rule of law within the European Union. She noted that independence is not only a value, but a legal principle embedded within the EU Acquis Communautaire, which underpins the EU’s legal framework.

Through IDI’s interventions and dialogue with key partners, many participants from SAIs across Europe gained valuable new knowledge on how to strengthen their independence and enhance their roles as guardians of accountability.

Challenges and Opportunities: Insights from the SAI of Cyprus and OECD/SIGMA

One of the key sessions of the event focused on the current state of SAI independence in the EU and ongoing global efforts to strengthen it. A highlight included a presentation by Markella Koukkoulli from the Audit Office of Cyprus, who shared the results of a recent survey on SAI independence in EU countries. The survey examined the involvement of SAIs in the European Commission’s Annual Rule of Law Report and revealed areas where stronger participation could strengthen governance. This was followed by a presentation from Ms. Bianca Brétéché of OECD/SIGMA, who discussed the ongoing IDI-OECD Global Project on SAI Independence. The project, a collaboration between IDI, OECD, and IMF, aims to bolster SAI independence globally by addressing common challenges and promoting best practices.

Ensuring compliance with INTOSAI Principles is crucial to build efforts to protect SAI independence going forward. At the event, discussions focused on the alignment of EU SAIs with INTOSAI principles and the need to ensure compliance with international standards. Participants explored practical ways to assess and improve the compliance of SAI legislation with these principles as stipulated by the EU Acquis Communautaire. 

In a step forward for the SAI community, there was agreement to explore the possibility of systematising EU SAIs’ involvement in the preparation of the European Commission’s Annual Rule of Law Report. By formalising this participation, the EU can better ensure that independent SAIs play a central role in upholding transparency and accountability across member states.

Reinforcing Independence for Better Governance

The conclusion of the event made one priority clear: strengthening the independence of SAIs remains critical to advancing good governance and the rule of law in Europe. The High-Level Event in Cyprus provided a platform for SAIs and EU institutions to come together, share insights, and commit to further collaboration in promoting SAI independence. With the leadership of IDI, the Audit Office of Cyprus, and other key partners, this event marked an important step in ensuring that independent SAIs continue to serve as pillars of accountability across EUROSAI and the European Union.

 

 

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Enhancing HR Governance in Francophone African SAIs

10/10/2024

Enhancing HR Governance in Francophone African SAIs: TOGETHER HRM Review & Planning Workshop in Djibouti

Recent advancements in the governance of human resources within Francophone Supreme Audit Institutions (SAIs) have been marked by a significant engagement under the TOGETHER Initiative. From September 29 to October 4, 2024, the SAI Human Resource Management (HRM) Review and Planning workshop was held in Djibouti, symbolizing a pivotal step toward fostering effective, inclusive, and ethical HR governance tailored to the specific needs of each institution in the region.

The workshop convened eight SAI teams from several countries, including Burkina Faso, Burundi, Cameroon, Comoros, Côte d’Ivoire, Djibouti, Madagascar, and the Central African Republic. Participants collaborated to complete an integrated diagnostic assessment of their respective HRM systems, fostering an environment conducive to open dialogue. This collaborative setting allowed teams to candidly discuss challenges and prioritize recommendations for actionable HRM development plans.

Prior to the workshop, participants undertook a comprehensive eLearning course focused on HRM fundamentals, supplemented by specialized organizational reviews. This preparatory work equipped attendees with a robust knowledge base that could be applied during collaborative sessions. As a result, each team returned to their institutions with concrete recommendations addressing institutional, organizational, and professional constraints while also considering the specific needs of their respective SAIs.

Looking ahead, the IDI aims to engage with interested SAIs to explore implementation opportunities in critical areas such as organizational competency management, professional development, and strengthening ethics management systems. These implementation efforts are essential to ensure that the recommendations developed during the workshop lead to meaningful improvements within each institution.

As SAIs reflect on the insights gained during the workshop, they are poised to implement changes that will enhance the overall effectiveness and integrity of their human resource management practices. The commitment to transforming HR governance remains a top priority, ensuring each SAI can respond to the evolving needs of the auditing profession effectively.

Special acknowledgement is extended to the SAI of Djibouti for hosting this significant event as part of the TOGETHER Initiative. This collaborative effort underscores the collective commitment of participating institutions to drive positive change in HR governance throughout the region.

The implementation of the TOGETHER Initiative in the CREFIAF region benefits from the contributions of resource persons from the SAIs of Morocco, Cameroon, Senegal, and UEMOA, further enriching the collaborative experience and fostering a shared vision for improved HR governance in the region.

The initiative is funded by the Swiss State Secretariat for Economic Affairs (SECO).

Read more about the TOGETHER initiative. 

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Initiative

Together.

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Governance

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Multi-stakeholder Collaboration is Growing in Zambia: Key takeaways from the recent CADRE Project Knowledge Sharing Workshop in Lusaka

03/10/2024

On 24-27 September 2024, IDI and Transparency International Zambia held an impactful four-day workshop in Zambia as part of the CADRE Project.

On 24-27 September 2024, IDI and Transparency International Zambia held an impactful four-day workshop in Zambia as part of the CADRE Project, focusing on fostering collaboration between Supreme Audit Institutions (SAIs) and Civil Society Organisations (CSOs) in the realm of Public Financial Management (PFM). Bringing together over 40 participants, the workshop explored strategies for collaboration and information sharing to improve accountability and transparency in the management of public resources. 

The primary objective of the workshop was to deepen participants’ understanding of the roles CSOs can play in PFM and to identify practical ways in which CSOs can support Office of the Auditor General (OAG) in Zambia in safeguarding public resources. This dialogue was designed to explore how CSOs can strengthen their advocacy for SAI independence and contribute to promoting good governance. 

Workshop Highlights 

The workshop’s sessions covered a broad range of topics, each designed to build on the previous day’s discussions and drive meaningful outcomes. Some key highlights included: 

– The Role of CSOs in PFM: Participants explored how CSOs can advocate for transparency and accountability while engaging citizens in PFM processes. 

– Challenges and Opportunities for CSOs: Discussions on the legal, political, and resource-related challenges faced by CSOs in advocating for better financial oversight. 

– Advocacy and Communication Strategies: Participants learned tools and techniques for effective advocacy, including how to engage with the media and influence public policy. 

– The Power of Collaboration: The workshop featured case studies of successful collaborations between CSOs and SAIs, demonstrating the tangible benefits of such partnerships. 

– SAI Independence: Participants delved into the importance of SAI independence and how it underpins public accountability, with a focus on Zambia’s unique context. 

 

 

 

Key Takeaways from the Workshop 

The workshop was structured around several critical themes and covered the following: 

1. Enhanced Knowledge of PFM and CSO Roles  

Participants gained a comprehensive understanding of PFM processes, including its key components and stakeholders. The sessions highlighted the importance of public accountability in financial management and covered how CSOs can actively contribute, such as through advocacy, monitoring public expenditure, and promoting transparency. The knowledge sharing sessions were a vital foundation for enhancing collaboration between CSOs and the OAG. 

2. Strategic Alignment Between CSOs and SAIs  

One of the workshop’s critical discussions centred on aligning CSOs’ objectives with the ambitions of the OAG. By developing strategies to harmonise their activities, CSOs can work more effectively alongside the OAG to advance oversight of public funds. During the workshop, the participants identified opportunities for collaboration and practical ways to create synergies that promote good governance between these stakeholders. 

3. A Roadmap for CSO Advocacy for SAI Independence 

Participants discussed regional case studies and best practices, resulting in the development of a collaborative action plan that enables CSOs to advocate effectively for the independence of SAIs, particularly the OAG in Zambia. Not only does this roadmap equip CSOs with tools to enhance their advocacy efforts; it also underscores the role CSOs can play in championing audit institutions to ensure they can operate without external influence and remain effective watchdogs over public resources.  

 

 

Looking Ahead: Continuing the Journey of Collaboration 

As the workshop concluded, participants presented their roadmaps for CSO advocacy, followed by a reflective evaluation session. These roadmaps will serve as a guide for future activities—outlining clear, actionable steps that CSOs can take to support SAI independence and improve PFM practices. By fostering a stronger relationship between CSOs and OAG Zambia, the CADRE Project is advancing progress towards ensuring public resources are managed responsibly and for the benefit of all citizens. We would like to thank all of the participants, and especially our organising partner Transparency International Zambia for the fruitful collaboration.

 

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Independence

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Global Project on SAI Independence hosts Second Planning Meeting with Partners in Vienna, Austria

28/09/2024

The INTOSAI Development Initiative (IDI) convened the second planning meeting of the Global Project on Supreme Audit Institution (SAI) Independence in Vienna, Austria.

This week, the INTOSAI Development Initiative (IDI) convened the second planning meeting of the Global Project on Supreme Audit Institution (SAI) Independence in Vienna, Austria. Hosted by the INTOSAI General Secretariat, this gathering brought together a powerful coalition of international partners, including SECO, OECD, the World Bank, the International Monetary Fund (IMF), and the US Government Accountability Office (GAO), all of whom share a common goal: advancing the independence of SAIs to promote transparency, accountability, and good governance globally. This milestone planning meeting marked a critical step forward in collaborating on a more transparent and accountable future at the global level. 

A Unified Vision for SAI Independence

The meeting served as an important milestone in this global effort, reinforcing the critical role that SAI independence plays in ensuring that public financial management is conducted with integrity and accountability. The participants reaffirmed their commitment to strengthening the autonomy of SAIs, recognising that independent oversight is essential for holding governments accountable, promoting the efficient use of public resources and building public trust in institutions. This collaborative initiative, which aims to develop internationally recognised principles for SAI independence, reflects the growing consensus among stakeholders that stronger governance systems are key to fostering sustainable development and preventing the misuse of public funds. The meeting emphasised that the protection and enhancement of SAI independence is not just a technical issue but a vital component of democratic governance and the rule of law.

At the heart of the Global Project is the power of partnerships. The diverse group of international organisations, government entities and financial institutions represented at the Vienna meeting demonstrated the value of collective action in advocating for meaningful reforms. The project has created a platform where expertise, resources and perspectives can be combined to tackle common challenges in promoting and advocating for supreme audit institutions and their independence. Each partner brings a unique set of skills and experiences to the table, enriching the project’s approach and broadening its impact. Whether through supporting the development of global principles, facilitating knowledge exchange, or mobilising resources, these partnerships exemplify the strength of collaboration in driving long-lasting, systemic change. Among the participants, Michael Hix, Director of International Relations at GAO noted, “Thanks to this incredible coalition of stakeholders, it is possible for us to address threats to independence and do a lot of good for accountability at the global level.”

Advocacy for Improved Transparency and Accountability 

Beyond technical discussions, the meeting also underscored the importance of advocacy. Promoting SAI independence requires a unified voice, both within countries and on the global stage. Through sustained advocacy efforts, stakeholders aim to raise awareness about the need for independent auditing institutions that can provide transparent oversight of government finances. Strong advocacy ensures that the issue of SAI independence remains a priority for policymakers, international organisations and civil society. The project partners are committed to amplifying this message in various forums and encouraging the adoption of reforms that will enhance the capacity of SAIs to function free of interference or influence.

Additioanlly, the Vienna meeting was not just about laying the groundwork for technical principles, but also about rallying support for the broader cause of transparency in public financial management. The ongoing work of this project will help ensure that SAIs are equipped to provide independent oversight and hold governments accountable for how they manage public funds. As the project moves forward, the IDI and its partners will conduct regional consultations, knowledge-sharing workshops, and targeted advocacy campaigns with SAIs and other stakeholders. By engaging actors from diverse regions and sectors, the project will generate momentum, broadening the global spotlight on good governance.

Looking Ahead

As the Global Project progresses, the continued collaboration and commitment of all partners will be key to achieving lasting change. Together, IDI and its collaborators are championing the cause of SAI independence, not just as a goal in itself, but as a vital means to ensure that governments remain accountable to their citizens and manage public resources responsibly.

This initiative is poised to make a meaningful contribution to the global governance landscape and has the potential to have a lasting impact on public financial management around the world. Stay tuned as we continue to push forward on the Global Project and read about the latest developments here: https://www.idi.no/work-streams/independent-sais/global-project-on-sai-independence

 

 

Initiative

Topics

Independence

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INTOSAI Development Initiative and the Inter-Parliamentary Union webinar series 2024

24/09/2024

Join us at the upcoming INTOSAI Development Initiative (IDI) and the Inter-Parliamentary Union (IPU) webinar series 2024

IPU-IDI webinar series 2024 “Enabling impact of public oversight through better understanding and use of audit results in Parliament”

IDI and IPU collaborate to hold a joint series of webinars in October and December 2024.

Collaboration between Supreme Audit Institutions and Parliaments is important to ensure proper oversight of public expenditures and performance. The joint webinar series “Enabling impact of public oversight through better understanding and use of audit results in Parliament” aims to demonstrate good practices for using audit reports in Parliament and discusses the potential extended use of reports in Parliamentary processes.

Join us for the three webinars:

Performance audit impact: Audits as input for sector policy development and dialogue

During the third webinar, we will ask how performance audits have helped inform specific policy areas and how relevant parliamentary committees have used topical sector audit reports to hold government accountable or inform debates on new sector policies. We will also examine how SAIs can liaise with relevant parliamentary committees to ensure the information is more broadly disseminated.

Date: Tuesday, 17 December 2024 (14:00 – 15:30 CET)
Registration link: https://us06web.zoom.us/meeting/register/tZUld-CqpjgrHN2qePYmQ38OcB77vqoHfIxh

Target audience: The events are targeted towards SAI leadership, senior SAI staff, and members of Parliament involved in oversight.

Duration: Each webinar will last 90 minutes

Format: The sessions will be in English with simultaneous interpretation into Arabic, French and Spanish.

After registering, you will receive a confirmation email containing information about joining the webinar.

Meet the speakers IPU PA

Speaker Bios: 

Ms Nancy Gathungu was appointed to the position of the Auditor-General of the Republic of Kenya on July 17, 2020. As well as being Vice Chairperson of AFROSAI-E and Chair of the AFROSAI Technical and Institutional Capacity Building Committee, Ms. Gathungu is a certified member and trainer with the Institute of Certified Public Accountants of Kenya (ICPAK), a Certified Information Systems Auditor (CISA) and a member of Association of Women Accountants in Kenya (AWAK) where she mentors young female accountants. She holds a Bachelor’s degree in Commerce, an MBA, and is currently pursuing a Doctoral Degree (PhD) in Business Administration (Strategic Management). Prior to her appointment, Ms. Gathungu served as Director of Audit and provided leadership in various Directorates at the Office of the Auditor General, Kenya, namely Quality Assurance, Forensic Audit, IT Audit, and Learning and Development.

Ms Ana Kadovic:  Shermadini, Senior Resident Director, NDI/Albania (working with the Subcommittee on the Public Sector Audit at the Parliament of Albania). She serves as the Senior Resident Director for the National Democratic Institute (NDI) Albania, bringing over 20 years of experience in advancing democratic governance programs across the Western Balkans. Ana has led transformative programs in Albania aimed at making the Parliament a more transparent, accountable, and inclusive institution. With Swiss funding, she oversaw the establishment of the Parliamentary Institute, an in-house think tank providing professional research, civic education, and information services to strengthen MPs’ legislative, oversight, and representation roles through evidence-informed decision-making. Under her leadership, NDI has worked to enhance Parliament’s role in combating corruption, overseeing the national anti-corruption strategy, and ensuring the efficient use of public resources. As part of this endeavor, she has fostered collaboration between Parliament and State Audit Institution through establishment of the Subcommittee on Public Sector Audit. During her tenure, NDI facilitated the co-creation of parliamentary transparency standards, fostering collaboration between Parliament and civil society.

H.E. Mr. Redha Abdulla Faraj is Member of the Shura Council, Bahrain. He is the Deputy Head of the Economic and Financial Affairs Committee. He is a Fellow of the Chartered Association of Certified Accountants (FCCA), UK and a Member of the British Institute of Management (MBIM). Redha has headed a team with IMF and carried out a detailed review of Islamic Banking Standards used in Iran and suggested changes to accommodate requirements of the International Accounting Standards. He acted as the partner responsible for Islamic Financial Institutions Audits and participated in presentations in seminars and conferences on Islamic Financial Institutions. Redha developed with Sheria Supervisory Boards of Islamic Financial Institutions the requirements for the allocation of Profits to shareholders and customers and established Islamic investment banks and other institutions. He has participated in public activities in their various forms to achieve the welfare of society, and improve the standard of living for citizens. 

 

Compliance audit impact: Building arguments for improving systemic weaknesses in governance

In this session, we will discuss how SAIs convey to parliament government-wide weaknesses that have been uncovered through compliance audits. We will also look into what information parliament needs from the SAI to be able to provide useful input for government reforms.

Date: Thursday, 7 November 2024 (14:00 – 15:30 CET)

Financial audit impact: Using reports to inform budgetary processes

In this first webinar, we will explore how the information in financial audit reports can be used to feed into other parliamentary processes. We aim to highlight what the SAIs are already doing to ensure that financial audit results have a broader impact and consider how parliamentarians can use audit results in budgetary processes. Please meet the speakers below. 

Date: Tuesday, 1 October 2024 (14:00 – 15:30 CEST)

1st Webinar: Financial audit impact: Using reports to inform budgetary processes:

IDI IPU Meet the speakers

 

 Speaker Bios: 

Dr Darren Carabott currently serves as the President of the Maltese Public Accounts Committee (PAC) and is the Shadow Minister for Internal Affairs, Security, and Reforms. He has been an active member of the PAC since his election to the Maltese Parliament in 2022. In August 2022, Carabott was elected to the Commonwealth Association for Public Accounts Committees (CAPAC).

Tornike Shermadini serves as the Head of the Economic Activities Audit Department at the State Audit Office of Georgia, a role he has held since 2010. Prior to this, he worked at Ernst and Young LLC, holding senior positions from 2006 to 2010. In 2012, Tornike gained valuable experience at the European Court of Auditors, where he contributed to audits of EU research projects. He holds an MBA in Finance and is currently pursuing a PhD in Financial Fraud Investigation Techniques. Since 2013, he have been an active INTOSAI Compliance Audit Subcommittee member, participating in developing audit standards. His expertise spans financial, compliance, and performance audits. Tornike has also served as an invited expert in several IDI initiatives, contributing to developing the Quality Assurance Checklist, the ISSAI Compliance Assessment Tool (iCAT), and related training materials. Additionally, he is the co-author of the Financial Audit Methodology at the State Audit Office of Georgia.

Sadie Smith is a Parliamentary Relations Manager at the National Audit Office, and for the past six years has been responsible for wider support to Parliament. This involves liaising with Committees, Members, and staff of both Houses of Parliament in order to promote the work of the NAO and assist MPs and peers in holding the government to account for the spending of public money. Until 2018, Sadie worked for 17 years in the House of Commons in a variety of roles, latterly as the external communications advisor to the then Speaker of the House, John Bercow.

Linda Mills is a Parliamentary Relations Manager at the National Audit Office (NAO) and for the past seven years has been responsible for the NAO’s relationship with the Committee of Public Accounts. She has worked at the NAO for over 20 years as an Audit Manager of NAO value-for-money reports and investigations. Her recent reports include the Iinvestigation into government’s response to the collapse of Thomas Cook and WannaCry cyber-attack and the NHS as well as several reports on children’s services. Prior to this her work has covered grant-making in government, estate management and government digital services. Linda worked in economic consultancy before joining the NAO in 2001.

Katarina Stenmark is the Committee Secretary in the Committee on Finance for about 15 years with a broad perspective on financial audit from working both in Parliament and the Swedish national audit office as well as in the Government Offices in Sweden.

Moderator:

Karma Tenzin is a Senior Manager in the Professional and Relevant SAIs department of the INTOSAI Development Initiative (IDI). In this role, he is dedicated to promoting and supporting Supreme Audit Institutions (SAIs) in implementing sustainable, high-quality, and high-impact financial audit practices and enhancing the system of audit quality management. He supports the IDI’s flagship certification initiative on Professional Education for SAI Auditors (PESA) qualification on Financial Audit Stream. He is also involved in IDI’s exploratory project on sustainability reporting and assurance in the public sector, which focuses on the role of SAIs. Additionally, Karma oversees IDI’s collaboration with the Asian Organisation of Supreme Audit Institutions (ASOSAI).  

We look forward to welcoming you to the webinar! 

 

 

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Strengthening accountability and reaching the furthest behind first: Irish Aid contributes to independent, credible and sustainable public audit institutions

17/09/2024

The Department of Foreign Affairs of Ireland (Irish Aid) and the INTOSAI Development Initiative (IDI) signed a new Memorandum of Understanding to strengthen Supreme Audit Institutions (SAIs) in developing countries.

The Department of Foreign Affairs of Ireland (Irish Aid) and the INTOSAI Development Initiative (IDI) signed a new Memorandum of Understanding to strengthen Supreme Audit Institutions (SAIs) in developing countries. The aim is to improve the use of public funds and deliver improved services, leading to better societies and improved lives in the world’s poorest countries. Working through the IDI, the grant will help enhance accountability ecosystems, promote transparency and good governance, and build public trust in SAIs in developing countries around the world. This partnership is supported by an annual core financial contribution towards implementing the IDI Strategic Plan 2024-29.

As nations strive towards implementing the 2030 Agenda for Sustainable Development Goals (SDGs), the importance of accountability and effective public oversight for sustainable development is clear. Through their audit work, SAIs play an increasingly important role in SDG implementation, ensuring no one is left behind and building equal and inclusive societies. IDI puts an additional focus on supporting those SAIs most in need, operating in challenged and fragile states, through long-term partnerships. These include SAIs in Somalia, South Sudan, Madagascar, the Gambia and DRC. This aligns with the Irish Aid´s focus on supporting the furthest behind first. 

 

“Advocating for better use of public money, particularly in the face of corruption and other threats, takes courage. In Irish Aid, we have a partner that never shies away from speaking up in the most challenging situations. IDI greatly appreciates Irish Aid’s continued partnership. As one of IDI’s longest and most reliable partners, Irish Aid aligns its technical, financial and moral support with our strategic plan, providing IDI much needed stability and predictability in a period of great uncertainty.”

Mr. Einar Gørrissen, Director General, INTOSAI Development Initiative (IDI)

 In partnering with IDI, Irish Aid recognises that global challenges often require collective global action. As the development arm of the International Organisation of Supreme Audit Institutions (INTOSAI), IDI is also mandated to work at the global and regional level to support groups of SAIs and deliver long-term, global solutions. These include a global, digital Professional Education for SAI Auditors (PESA) certification and a rapid advocacy response mechanism for SAIs experiencing threats to their independence.

This latest partnership builds on a nearly 15-year relationship between Irish Aid and IDI. It will help SAIs in more than 140 developing countries to strengthen their capacity to act independently and professionally, undertake relevant, high quality audit work, and report publicly on the use of public funds and delivery of public services.

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Effective oversight coalitions necessary to rebuild trust in government – IDI and the Inter-Parliamentary Union brings oversight actors closer through signing of MOU

16/09/2024

Global trends of slipping trust in public institutions call for stronger partnerships to demonstrate accountability mechanisms are working as intended.

On Wednesday, September 11, the INTOSAI Development Initiative (IDI) and the Inter-Parliamentary Union (IPU) signed a Memorandum of Understanding (MoU) to formalise the principles and context for supporting and enhancing Supreme Audit Institution (SAI)—Parliament collaboration.

“IPU is a strong advocate for close working relationships between audit institutions and parliaments. With the increasing pushback to democracy over the past decade, this partnership is needed now more than ever,” said IPU Secretary General Martin Chungong. “It is my sincere belief that with this agreement, we can help Parliaments and audit offices work better together and in holding the executive branch to account.”

Mr. Martin Chungong and Mr. Einar Gørrissen, Director General of IDI, signed the MoU with plans to enhance relations between national SAIs and Parliaments. This will, in practice, occur through improved mutual understanding of how the two institutions work, increased engagement, and advocating on one another’s behalf within the realm of their respective mandates.

A series of webinars will be launched this autumn on the theme of Enabling impact of public oversight through better understanding and use of audit results in parliament. Better use of audit results can lead to improved oversight and will enable Parliaments to take a more active role in following up on audit results. The webinar series is one of the first activities to be launched with the signed MOU and will be open to all IPU members.

“When Members of Parliament understand the impact and applications of audit reports, it will not only strengthen the demand for SAI reports, but will lead to support for SAIs,” said Mr. Gørrissen. “This is particularly important in instances where there is a threat of interference and to SAI Independence. During this time of shrinking civic space, audit reports could therefore be considered tools to help enhance transparency.”

The role of effective oversight is more important than ever, as it holds governments accountable both to SAIs and Parliament, and more importantly to the citizens who elected the sitting governments. The IPU-IDI partnership aligns and strengthens IDI’s Strategic Priority to build public trust in SAIs.

The MoU brings new opportunities to improve the operational cooperation between SAIs and Parliaments through support on national and regional levels. The first event for this level of cooperation will be a workshop in Saint Lucia in October. It will be an opportunity for the IDI and the IPU to bring together members of Parliament and SAI leadership from the Caribbean SAIs (CAROSAI) to discuss and tackle shared challenges related to oversight and accountability.

   

 

Mr. Einar Gørrissen, IDI Director General,

holds the signed Memorandum of Understanding

 

Mr. Martin Chungong, IPU Secretary,

holds the signed Memorandum of Understanding 

 

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For the community, from the community: General Court of Audit, Saudi Arabia expanding funding for INTOSAI Development Initiative’s capacity development efforts for Supreme Audit Institutions

10/09/2024

The General Court of Audit, Saudi Arabia (GCA) has been one of the pioneering Supreme Audit Institutions (SAI) that has provided consistent financial support to INTOSAI Development Initiative (IDI).

The General Court of Audit, Saudi Arabia (GCA) has been one of the pioneering Supreme Audit Institutions (SAI) that has provided consistent financial support to INTOSAI Development Initiative (IDI). GCA initiated its support to IDI in 2019 for capacity development initiatives on strategic management of SAIs and auditing the implementation of Sustainable Development Goals (SDGs).

Through 2023 to 2025 their support continues for auditing the implementation of SDGs. The support has been widened to include initiatives with strong focus on technology like the initiatives on Leveraging of Technological Advancements and pICTure on Information and Communications Technology (ICT) Governance.

IDI continues to support the administration of the Saudi Fund for Improved SAI Performance (FISP) since 2023. This unique fund provides dedicated financial support to selected SAIs of developing nations to enable themselves for better delivery of their mandates.

 I am pleased to announce the expansion of GCA funding to IDI aimed at enhancing the capacity of SAIs worldwide. Specifically targeting the leveraging of technology advancements to enhance the capacity of SAIs globally, this initiative represents a significant step forward in our commitment to fostering innovation and efficiency within public sector auditing. As we navigate an increasingly complex global landscape, the role of SAIs has never been more critical. They serve as guardians of public resources, ensuring that governments operate efficiently and responsibly. 

In today’s rapidly evolving technological landscape, it is imperative that SAIs harness the power of advanced technologies to improve their operations, enhance data analysis capabilities, and increase transparency in public financial management.  By expanding GCA funding,  SAIs with the resources they need to adopt cutting-edge tools and methodologies that will enable them to meet the challenges of modern governance. 

This funding will support initiatives such as the integration of data analytics, artificial intelligence, and digital reporting systems into the auditing processes. These advancements will not only streamline operations but also enhance the accuracy and effectiveness of audits, ultimately leading to better accountability and governance. By working together, we can ensure that our audit institutions are equipped with the necessary technological advancements to fulfil their central roles in promoting integrity and efficiency in public administration.

Thank you, IDI, for your dedication to strengthening the capacity of SAIs and for your commitment to advancing the principles of transparency and accountability worldwide.”

Dr. Hussam Alangari, President General Court of Audit – Saudi Arabia (GCA)

 

 

“I would like to extend my heartfelt appreciation for the General Court of Audit, Saudi Arabia’s invaluable contributions to the IDI over the years. Their financial support covering a wide bouquet of IDI’s offerings enable us in meeting our mandate for capacity development of SAIs. I would also like to highlight the SAUDI FISP, which has provided valuable resources to beneficiary SAIs in improving their governance and performance. We look forward to a lasting cooperation”

Mr. Einar Gørrissen, Director General, INTOSAI Development Initiative (IDI)

 

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