Page 1 SCOPA Workshop 23 June 2009 Audit Development and Innovation

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SCOPA Workshop

23 June 2009

Audit Development and Innovation

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Reputation promise/mission

The Auditor-General has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.

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ADI PORTFOLIO

• Audit Research and Development

• Performance Auditing

• Investigations

• Information Systems Auditing

• Reputation & Stakeholder Management: Audit

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ADI PURPOSE

• To better support and promote core audit activities

• Entails researching, developing, training and promoting the application of the latest audit techniques & tools

• Includes facilitating efficient relevant auditing and delivering high impact products

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Goals and primary objectives

Goal 1 – Being responsive to external stakeholders

• External stakeholder interaction framework

• Support to APAC

• Outcome analyses and general reports

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Goal 2 – Develop appropriate cutting-edge, high impact products and services

• Technical participation (covering domestic and international technical forums)

• Deploy audit methodologies and tools that ensure application of latest technology to facilitate compliance with auditing standards

• Develop and update technical guidance

• Deliver high impact performance audits and investigations, and

• Expand the coverage of information systems auditing

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Goal 3 - Promote efficient (smart) auditing

• Pilot and revise the audit methodology to demonstrate more efficient auditing (including portfolio planning, horizontal audits, etc)

• Revise all audit guidelines to promote more efficient auditing

• Increased integration of information system auditing into the regularity auditing methodology

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Goal 4 - Facilitate knowledge and learning transfer

• Develop and implement an AGSA training curriculum

• Develop and implement training for external stakeholders

• Promote sharing of technical developments and learning

• Monitor and ensure compliance with audit training regulations with regard to requirements established by professional bodies and the regulator

• Management of the trainee auditor scheme

• Support INTOSAI initiatives

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Questions and discussion