xix incosai mexico –november 2007 -...

XIX INCOSAIMexico – November 2007

Capacity Building Committee (CBC)Capacity Building Committee (CBC)

Sub Committee 2

Develop Advisory and Consulting Services

Introduction• The vision of the INTOSAI strategic plan, express the SAIs

perspectives to enhance governmental control in theirperspectives to enhance governmental control in theirdifferent scopes, encouraging good governance, transparencyand public trust, through the efficient and effectiveand public trust, through the efficient and effectivemanagement of public resources for the benefit of citizens

• For the sake of a future vision, Goal 2: Capacity Building, hasbeen set to guide SAIs efforts and resources for the 2005‐2010, which involves the creation of SAIs professional capacity(Skills) building, through training, technical support an otherdevelopment activitiesdevelopment activities

July 22, 2008 Genaro Matute Mejía, Ph.D. 2

Introduction• The implementation of Goal 2 implies the work of IDI, and the

participation of the CBC one of whose instances concerns Subparticipation of the CBC, one of whose instances concerns Sub‐Committee 2: Develop Advisory and Consultant Services

• The commitment of this Sub‐Committee is to perform the• The commitment of this Sub‐Committee is to perform thenecessary efforts to mobilize SAIs technical knowledge throughthe following working guidelines:g g g1. Develop a database of experts in auditing and public finance

2. Encourage joint, coordinated or parallel auditing programs, as i t t t lid t th d l i t id li dinstruments to validate methodologies, generate guidelines, and improve processes in participating SAIs

3. Promote internship and technical visit programs, as instruments to share or receive current knowledge in innovative auditing areas in other SAIs


Introduction

• The Sub‐Committee is composed by:p y

Chair

July 22, 2008 4Deputy Chair

Phase 1: Information Gatheringg• In order to draft a working plan, to implement the actions

described above a questionnaire was sent to all SAIsdescribed above, a questionnaire was sent to all SAIsmembers. We used Fiji´s proposal enriched by other SAIs toform the baseline information of the current capacities andform the baseline information of the current capacities andcompetences of SAIs.

• Information Gathered1:• Regulatory frameworks that could make joint, coordinate and parallel

audits feasible

P i i• Previous experiences

• Financial and technical support required

• Degree of Interest in participatingDegree of Interest in participating

(1) The questionnaire did not gathered information about the first work guideline: “Developing a


(1) The questionnaire did not gathered information about the first work guideline: Developing a database of experts and investigators in public finance field”.

Phase 1: Information Gathering g

d h ll b l d d b h• We used the INTOSAI Collaboration Tool, administered by theSAI of India, to collect the data

• The data processing was made by the SAIs of Kazakhstan andPeruPeru

• The “Results Report” was drafted from information gathered• The Results Report was drafted from information gatheredand processed from 90 completed questionnaires


Phase 2: Results• The response rate was 48%: 90 completed questionnaires

were received from a total of 186 distributed as follows:were received from a total of 186, distributed as follows:• Africa (11 out of 50)

• America (18 out of 32)America (18 out of 32)

• Asia (26 out of 40)

• Europe (29 out of 45)

• Oceania ( 6 out of 19)

• The results were used to draw up specific lines of action for aWorking Plan proposed by the members of Sub‐Committee 2


Phase 2: Results1. Regarding joint, coordinated or parallel auditing:

d• Mandate– 42(joint)/42(parallel) – 46% of SAIs have the mandate andauthority to carry out such jobs, and 42(joint)/40(parallel) –authority to carry out such jobs, and 42(joint)/40(parallel)46%/44% of SAIs do not

• Experience– 33(joint)/33(parallel) – 36% of SAIs have experience inconducting these audits, and 48(joint)/49(parallel) – 53% donotnot

– 13(joint)/18(parallel) – 14%/20% of SAIs have participated asleaders, and 31(joint)/31(parallel) – 34% of SAIs as members

– The main objective was “to share experiences” (47), followedby “goal achievement” (42) and “increase capacity of sisterSAI” (10)( )


Phase 2: Results• Interest

60( )/53( ll l) 66%/59% f SAI i d i– 60(joint)/53(parallel) – 66%/59% of SAIs are interested inparticipating, but only 23 – 25% of them as groupleaders “Experts”. On the other hand, 56 – 62% of SAIsp ,consider that incentives should be granted to those SAIsparticipating as leaders

– 59 SAIs (65%) would seek support from the Committeeto accomplish these kinds of audits. The main supportexpected to be technical (52 SAI – 58%), followed byexpected to be technical (52 SAI 58%), followed byfinding a partner SAI (35 SAI ‐ 39%) and financial support(33 SAI ‐ 36%)


Phase 2: Results

2. Regarding internships and technical visits :• Experience

– 59 SAIs have participated in internship programsh f h h h d dwith a sister SAI, from which: 9 have provided

advice as “Experts”, 24 attend as “Applicant” and26 have done both (expert and applicant)26 have done both (expert and applicant)

– 58 SAIs have participated in a technical visitprogram, from which: 9 sending “Expert”program, from which: 9 sending Expertpersonnel to another sister SAI, 17 welcomingexpert personnel and 32 have done both


Phase 2: Results2. Regarding internships and technical visits:

• Interest– 74 SAIs have interest in participating in internship programs (7as “Expert”, 27 as “Applicant” and 40 as both)as Expert , 27 as Applicant and 40 as both)

– 77 SAIs have interest in participating in technical visitsprograms (6 as “Expert”, 30 as “Applicant” and 41 as both)

– 60 SAIs believes that these experiences generate a greaterregional knowledge, and 59 believes that it contributes in theobjectives fulfillmentj


Phase 2: Results• Interest

49 SAI b li th t fi i l t h ld b t d– 49 SAIs believe that non‐financial support should be grantedto applicant SAIs, while 30 believe on financial incentives

– 66 SAIs would seek support from the Committee toaccomplish internships and technical visits programs: 45seeking for partners, 38 looking for financial assistance and 52looking for technical assistancelooking for technical assistance


Phase 3: Lines of Action• INTOSAI and its members produce significant resources on

consulting and advisory servicesconsulting and advisory services.

• Sub‐Committee 2 propose to mobilize such expertise,encouraging SAIs to share experiences and develop networksencouraging SAIs to share experiences and develop networksto support knowledge exchange

• The Working Plan was drafted using the results of theThe Working Plan was drafted using the results of thequestionnaire application and has been divided into 3 majoraction lines, consistent with the Sub‐Committee’s missioncomponents:1. Database of Experts and Specialists

2 J i t di t d ll l dit2. Joint, coordinated or parallel audit programs

3. Internships and technical visits programs


Phase 3: Database of Expertsp

The creation of a database will provide INTOSAI membersThe creation of a database will provide INTOSAI memberswith a tool, to easily and systematically access to a list ofexperts and/or specialists in public finances and other fieldsexperts and/or specialists in public finances and other fieldsto initiate contacts and review potential support


Phase 3: Database of Expertsp

Main activities to considera) Find existing expert databases among SAIs and

multilateral institutions.

b) d d f h db) Prepare a document to define the terms andconditions of the support offered by the SAI or theexpertexpert.

c) Develop and distribute a technical information sheetthat participating SAIs will use to collect availablethat participating SAIs will use to collect availableinformation on experts and specialists in their owncountries.

d) Develop formats of terms and conditions subject torevision and approval by participating SAIs.


Phase 3: Database of Expertspe) Develop the information system to exploit the data,

including: i) Identification of the information seeker;including: i) Identification of the information seeker;ii) creating search criteria to exploit the database; andiii) include lessons learned, best practices, mainiii) include lessons learned, best practices, mainachievements, and suggestions generated byexperiences from hiring consultants and specialists.

f) Integrate the search tool with the Tools Set availableat the INTOSAI website

g) Continuous maintenance and upgrading of the system


Phase 3: Database of Experts

• Responsible SAI• The Chairman of the Sub Committee, the SAI of Peru,will assume the development of the Database ofExpertsExperts

• Deadline to deliver the Database of Experts• October 2008

Phase 3: Joint Audit Programsg

The joint audit programs try to promote cases of mutual ori t t f ti i t ll tcommon interest for participants, as well as to compare

methodologies looking for a fruitful experience and thedevelopment of useful guidelinesdevelopment of useful guidelines


Phase 3: Joint Audit ProgramsgMain activities to consider

) l f k l fa) Review SAIs regulatory framework, to classify constrainson the legal authorities if there were any cases andformulate suggestions and institutional solutions to helpformulate suggestions and institutional solutions to helpSAIs participate in these programs

b) Develop the “CBC Guide for joint audit programs”b) Develop the CBC Guide for joint audit programs(including procedures, protocols, conceptual framework,roles and functions, responsibilities and deliverables,coordination and communication levels, human resourcesand logistics management processes, among others)

) l l l l lc) Propose alternative participation levels: Bilateral,Multilateral, and Regional

d) P i iti dit d t id) Prioritize audit areas and topics


Phase 3: Joint Audit Programsg

) l b h fe) Develop a website to share experiences of jointprograms

f) D l ti d i ti h i ff) Develop compensation and incentives mechanisms, forthe role of an EXPERT

• Responsible SAIC l di ill b d i d h S b• Central coordinator will be designated among the SubCommittee 2 members

D dli• Deadline• October 2008


Phase 3: Internships and Technical Visit ProgramsPrograms

l hQuestionnaire results show a great interest onparticipating on this program. Some only to provideinternships in their locations (9 4%) Some to send peopleinternships in their locations (9,4%). Some to send peopleto internship programs (36,4%); and most to keep adouble road program (54%). Interaction of professionalsp g pcreate strong links among institutions.



Main Activities to Consider:

) D l h “CBC G id f i hi d h i la) Develop the “CBC Guide for internship and technicalvisit programs” (including procedures, protocols,conceptual framework roles and functionsconceptual framework, roles and functions,responsibilities and deliverables, coordination andcommunication levels, human resources and logisticsmanagement processes, among others)

b) Prioritization of subjects of interest

c) Determine the profiles of visiting professionals andauditors

d) Review and propose financial arrangements



d) Prepare a tracking system to assess the impact of theprogramprogram

e) Create a webpage to advertise offering programs

f) C di t ith IDI d INTOSAI C itt df) Coordinate with IDI, and INTOSAI Committees andWork Groups about program impacts

• Responsible SAI• Responsible SAI• Central coordinator will be designated among the Sub

Committee 2 membersCommittee 2 members

• Deadlineb• October 2008


Proposals for the next phasesp p• Approve the working plan general guidelines (including

responsible and deadlines)responsible, and deadlines)

• Approve the technical information sheet

D l d lid t th D t il d W ki Pl ( hi h ill• Develop and validate the Detailed Working Plan (which willinclude: responsibles per activity, deadlines, associatedcosts, among others)costs, among others)

• Initiate the implementation of the working plan

• Report the progress to the CBCReport the progress to the CBC


Genaro Matute Mejía, Ph.D.Chairman of Sub Committee 2

Contralor General de la Repúblicap

www.contraloria.gob.pe

Jr. Camilo Carrillo 114, Jesús María, Lima, Per

T l ++51 (1) 330 41 19 330 31 50 330 31 54Tel: ++51 (1) 330 41 19, 330 31 50, 330 31 54Fax: ++51 (1) 330 32 80, 330 05 12

XIX INCOSAIMexico – November 2007

Capacity Building Committee (CBC)Capacity Building Committee (CBC)

Sub Committee 2

Develop Advisory and Consulting Services

xix incosai mexico –november 2007 -...

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