CAS meeting, Oslo 18. September 2014
Ingvild Gulbrandsen & Shofiqul Islam
*Mind the gap from Standard to Implementation
• 2
How to merge futher implementation and maintanance
• Implementation
• Maintenanc
e
• 3
PSC
PAS
CAS
FAS
IDI
CBC
SAISAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAI
SAISAI
SAI
IFAC
IAASB
DONORS
ImplementationMonitorin
gDevelopment
ISSAIs Level 4
ISSAIs Level 3
• 4
What were we discussing in 2013
How can we share our experiances when we implement the standards
How can we use the IDI portal for this purpose
The facilitators need a place to discuss to give the same advices
There is a need for more explanations and training seminars
• 5
What has happened since last year*An ISSAI compliance
audit implementation handbook was developed and launced by IDI
*Aurelija and Ingvild were used as experts in the process together with Mona
*An e-course was developed and launched by IDI
*Aurelija and Ingvild acted as mentors and expert for 7 weeks
• 6
Where do we find the core?
*3i Programme
AFROSAI-E-22 SAIs
ASOSAI-20 SAIs
EUROSAI-11 SAIs
PASAI-15+2 Sub-National SAIs
CAROSAI-15 SAIs
OLACEFS – 19 SAIs
ARABOSAI – 20 SAIs
• 9
* ISSAI Certification Programmes
• 10
15 week programme Ecourse on iCATs Ecourse on Implementing ISSAIs 3i Workshops on Facilitating ISSAI
Implementation PSC- IDI Certification ISSAI Facilitators
* iCAT (ISSAI Compliance Assessment Tool)
*Mapping tools to identify detailed needs at level 4
*Not an evaluation tool
*The tool* all the requirements of level 3-4 ISSAIs in the
form of a check list
* Map the practice for each requirement
* evidence obtained to support compliance status
* explanation for the SAI’s non-compliance
* Guidance
• 11
* iCAT - Compliance Audit
• 12
• English, Spanish and Arabic
• SAI Mexico, SAI UAE• Revised to include
Level 3• Guidance is to be
revised
ISSAI IMPLEMENTATION HANDBOOK
• 13
• ISSAI Implementation Strategy• ISSAI Implementation issues• Setting up ISSAI based audit
practice • Case Study• Used in ISSAI Certification
Programmes
*3i Community Portal
• 15
•www.idicommunity.org
*Experiences
*Need for detailed guidance
*Combined audit
*Risk based approach to CA
*Professional development – certification
• 16
• 17
How do you take your experiances back to your own region
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