ISCITA-IDI Cooperation The way ahead Else Karin Kristensen Deputy Director General Pritom Phookun Programme Manager

ISCITA-IDI Cooperation

The way ahead

Else Karin KristensenDeputy Director General

Pritom PhookunProgramme Manager

Issues

IDI’s Mission Follow up on the 13th meeting 2004

Cooperation with INTOSAI Committees & WGs Results of IDI’s global survey IT Audit Champions programme in ARABOSAI The Way Forward Other IDI activities: E-learning initiatives

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IDI’s Mission

‘is to help developing nations to improve their

audit capacity and effectively address emerging

audit issues through training, information sharing

and the provision of technical assistance to regions

of INTOSAI’

IDI’s Mission

Key terms: ‘developing nations’ & ‘capacity’

IDI & SAIs of developed nations

Subject Matter Experts (SMEs)

Information exchange

Follow up of 13th meeting

Committee decisions1. SAIs Oman & India to

review ISCITA’s IT audit courseware for consistency by 09/2004 & give to IDI for converting into training program using IDI methodology (ref: para 22 of minutes)

Comments Would be very useful

as ref. material for IT Audit Champions program in ARABOSAI this year

The September 2004 version (for levels 1& 2 IT audit) is currently available on ISCITA’s site

Follow up of 13th meeting

Committee decisions2. Committee requested

enhanced cooperation with IDI in capacity building (ref: para 30 of minutes)

Comments IDI distributed CDs of IDI-

ASOSAI courseware on Introduction to IT Audit

IDI’s IT Audit Champions program in ARABOSAI, 2005-06. ISCITA’s cooperation a critical factor for success

Cooperation with INTOSAI Committees & Working Groups

Combining expert knowledge & experience of INTOSAI Committees & Working Groups with Course Design & Delivery capabilities of IDI-Certified Training Specialists

Enables effective dissemination of audit best practice guidelines & other publications prepared by INTOSAI Committees & Working Groups

Past Cooperation Projects

Working Group on Environmental Auditing Course delivered in ASOSAI & AFROSAI-E Coordinated audit of waste mgt. in progress in AFROSAI-E Likely to be delivered in more regions (ARABOSAI, SPASAI)

Public Debt Committee Champions Program in OLACEFS

Technical delivery in ASOSAI

Cooperation with WGEA

1. Proposal at 1st WGEA Steering Committee meeting London, April 2002

2. 2-day Meeting of WGEA Chair & IDI, Oslo, July 2002

3. 2-day Experts’ Meeting to determine EA Course

Curriculum, Oslo, Nov 02

4. Project Announcement at 2nd WGEA Steering Committee

meeting, Cost Rica, January 2003

5. 1-week EA Seminar for Training Specialists, Oslo, June 2003

Cooperation with WGEA

6. 3-Week Course Design Meeting, Kuala Lumpur, Sept 2003

7. Delivery of 1st Pilot Course for ASOSAI, Antalya, Nov 2003

8. Delivery of 2nd Pilot Course for AFROSAI-E, Kenya,

Feb 2004

9. Successful pilot coordinated EA in AFROSAI with participants of 2nd pilot course now at audit reporting stage

Specialists for EA Program

Training Specialists

AFROSAI-E:2, ASOSAI:5, EUROSAI:2, SPASAI:1

Subject Matter Experts

Canada (Chair), Brazil, China, Poland, South Africa

Public Debt Champions program in OLACEFS

Partnership between IDI, INTOSAI Public Debt

Committee, OLACEFS & World Bank

5-week seminar delivered by Experts, Mexico, 2003

Unique pilot audit, Venezuela, February 2004

Design & delivery of 2 two-week workshops: Colombia, October/November 2003

Dominican Republic, April 2004

Results of IDI’s Global SurveyIT auditing seen as No.1 priority by responding SAIs

10

22

6

47

22

26

15

13

24

17

22

14

20

14

31

6

0 %

10 %

20 %

30 %

40 %

50 %

60 %

70 %

80 %

90 %

100 %

1st 2nd 3rd 4th

Priority

Global Priorities

IT auditing

Audit of privatisation etc

Public debt auditing

Environmental auditing

Regional priorities

Comments on IDI Survey

IT auditing No.1 priority in all regions, except EUROSAI

89% of responding SAIs wanted capacity building in IT auditing

ISCITA has offered a number of best practice guides, tools, curriculum &

training modules on the subject

contact with a network of experts in IT Auditing

IDI has core competence in training & capacity building

So ….

IT Audit Champions Program in ARABOSAI

IDI contacted by ARABOSAI for this programme

Objectives & other benefits

To develop pool of auditors who can manage & perform IT audits

Who can also train other auditors in this high-demand subject

Go beyond technical training to sustainable capacity building

Disseminate significant products of ISCITA

Enable consistency of audit methods based on best practices

Facilitate more collaboration among INTOSAI members###

Selection of ChampionsFuture Champions to be selected from selected SAIs:

Comparatively high on use of IT within SAI

Auditee environment is amenable to application of

learning

Has demonstrated commitment to go beyond the

program to continued capacity building###

Activities in the ARABOSAI Program

1. Curriculum meeting of IT audit experts An IDI Training specialist will also present

2. 5-day Design & Development meeting to produce seminar materials for the Champions

Involve SMEs from ISCITA & ARABOSAI, IDI Training Specialists & IDI representatives

3. IT Audit Seminar & Instructional Techniques Module Phase 1: Delivered by IT audit experts based on output of

activity#2 Phase 2: Delivered by IDI Trainers - Focus on course design &

instructional techniques ‘Champions’: Auditors with some experience & interest in IT

&/or IT Audit

Activities in the ARABOSAI Program

4. Pilot IT Audit Objective-1: Hands on practice for the Champions Objective-2: Enable practical inputs in the final IT Audit

courseware

5. 2-week course development meeting of Champions

6. Regional IT Audit Workshop

Commitment & role of participating SAIs before AND after the program are crucial for ultimate success

The Way Ahead

IDI’s Strategic Goal 3 & ISCITA How could ISCITA assist - Some suggestions:

Help formulate technical goals of the Champions program & provide strategic directions in this regard

Provide best practice guides, IT audit tools, discussion papers, IT audit reports, case studies, etc

Provide Subject Matter Experts at various stages Supervise technical aspects of the program, including

at the planning, implementation & reporting stages of pilot audit

Keep IDI updated on research projects & products###

E-learning initiatives

1. Pilot e-learning project in OLACEFS

Objective: Explore on-line distance learning

Equivalent to 2-week PA course spread over 8 weeks

60 trainees, 4-6 on-line tutors

Full pilot expected from end Sept. to Nov. 2005

E-learning initiatives

2. Global E-lab project

Objective: Explore other e-learning solutions Participants: 20 IDI Trainers from different regions Activity: Explore different e-learning authoring tools Products:

self-paced e-learning modules on various topics 20 Trainers skilled in developing such e-learning modules

Time: 2 weeks from end November to December 2005

http://www.idi.no

Any

Results of IDI’s Global Survey

0

1

2

3

4

5

6

7

1st 2nd 3rd 4th

Priority

Chart 2: AFROSAI-E priorities




IT auditing


0

1

2

3

4

1st 2nd 3rd 4th

Priority

Chart 3: AFROSAI-F priorities




IT auditing

Results of IDI’s Global SurveyChart 4: ARABOSAI Priorities

Priority

0

1

2

3

4

5

1st 2nd 3rd 4th

Environmental auditingPublic debt auditingAudit of privatisation etcIT auditing


01

2345

678

9101112

13

1st 2nd 3rd 4th


Chart 5: ASOSAI Priorities

Priority


0

1

2

3

4

5

6

7

8

1st 2nd 3rd 4th


Chart 6: CAROSAI Priorities

Priority


0

1

2

3

4

5

6

1st 2nd 3rd 4th


Chart 7: EUROSAI Priorities

Priority


0

1

2

3

4

5

6

1st 2nd 3rd 4th


Chart 8: OLACEFS Priorities

Priority


0

1

2

3

4

5

1st 2nd 3rd 4th


Chart 9: SPASAI Priorities

Priority

Documents

ISCITA-IDI Cooperation The way ahead Else Karin Kristensen Deputy Director General Pritom Phookun Programme Manager