International Journal of Government Auditing – Autumn 2017


During the summer of 2017, IDI conducted competitive recruitments for two positions, and IDI would like to welcome the following new colleagues to the IDI team:

  • Ms. Caterina Raschetti, Program Coordinator.
  • Mr. Laurent Soublin, Program Coordinator.


IDI launched the Supreme Audit Institution (SAI) Young Leaders (SYL) program, which is designed to nurture young leaders, enable individual growth and contribute to SAI organizational development. The SYL program builds on change strategy-for both the SAI and the young leader and aims to connect SAI leadership at all levels with a focus on the SAI Young Leader, as well as creating a global SYL network that interacts, shares and works together.

A robust screening process is currently underway to select the final SAI Young Leaders who will participate in the program.


Onsite Support to Conduct ISSAI-Based Pilot Financial Audit

SAI Bhutan and IDI Staff

In accordance with the Statement of Commitment (SoC) signed between the Supreme Audit Institution (SAI) of Bhutan and IDI in 2016, IDI provided onsite support on conducting an ISSAI-based pilot financial audit for two audit teams in Thimphu, Bhutan.

IDI staff, co-facilitated by two SAI Bhutan mentors, reviewed audit work performed by the two teams and provided feedback used by the teams to further improve audit documentation throughout the week-long event.

The two teams have returned to the respective entities after the workshop to perform further audit procedures that were either not covered at the planning phase of the audit or yet to be performed as at the date of this workshop. Each audit team included a supervisor and team leader in addition to team members.

SAI Bhutan's Auditor General and Deputy Auditor General were also in attendance at the workshop, which is the second onsite support event on this pilot financial audit (the first one was provided during the planning phase of the audit in February 2017).

Financial Audit Quality Assurance Training

Training on conducting Quality Assurance (QA) reviews of ISSAI-based audits took place in Thimphu, Bhutan, earlierthis year for a team of auditors from the SAI of Bhutan.

IDI, along with SAI Bhutan mentors, conducted the training, which sensitized auditors on IDI's new Financial Audit QA tool. The team conducted a QA review of one SAI Bhutan financial audit as part of a practical session, and the training also covered QA models and QA functions.

A SAI outcome under the SoC is that "SAI Bhutan has well-functioning QA mechanism," and this particular training facilitates QA reviewer capacity development, as well as strengthens the SAI's existing QA function. The training was also attended by the Deputy Auditor General and staff of SAI Bhutan's existing Research and Quality Assurance Division.

Quality Assurance Review of ISSAI-Based Pilot Financial Audit in SAI Bhutan

Conducting a QA review of pilot audits marks the final stage of the 3i Phase II SAI-level support program being delivered in SAI Bhutan.

Following onsite technical support, SAI Bhutan QA reviewers have been conducting QA reviews on two recently completed ISSAI-based pilot financial audits. IDI's technical support included conducting the review consistently, applying IDI's QA tool in an appropriate manner and drafting the review report.

The QA review team presented the progress made thus far to the Auditor General and SAI management, including the draft QA report of one audit engagement. As envisaged in the SoC, SAI management acknowledged the need to institutionalize the QA function and has already commenced establishing a fully functional QA mechanism.

Similar onsite support will be provided for performance and compliance audits in early 2018.


OLACEFS Mentor Training and Adaptation Meetings

Resource personnel from the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) met in Lima, Peru, August 2-11, 2017, for mentor training, as well as to adapt eLearning course material for Auditing Sustainable Development Goals (SDGs) and SAI Fighting Corruption (SFC) programs.

During the first half of the nine-day event, Ms. Aránzazu Guillán Montero, United Nations Department of Economic and Social Affairs (UNDESA), trained mentors on the 2030 Agenda, SDGs and fighting corruption. Ms. Guillán Montero, who has been working with IDI since 2016, is participating as an expert in the eLearning course for English-speaking regions.

OLACEFS SDG and SFC participants

Mentors also experienced a training session devoted to the IDI eLearning model, which was facilitated by Ms. Maria Lucia Lima, IDI Manager of Capacity Development.

For the last half of the event, the group was divided to work on adapting eLearning course material-the Auditing SDGs meeting was managed by Ms. Lima, while Mr. Aníbal Guillermo Kohlhuber, former IDI Manager for OLACEFS and current Deputy Director General of Internal Control in Argentina, oversaw the SFC portion.

The OLACEFS Auditing SDGs program mentors are: Mr. Carlos Eduardo Lustosa da Costa (SAI Brazil), Ms. Liliana Rodríguez Sánchez (SAI Colombia), Mr. Manuel Jesús Corrales Umaña and Mr. Juan Carlos Barboza Sánchez (SAI Costa Rica), Mrs. Gladys Sunilda Fernández de Chenu Abente (SAI Paraguay) and Ms. Sandra Mónica Ore Fuentes-Rivera (SAI Perú).

Mr. Osvaldo Cristian Roudloff Pulgar, representing the OLACEFS Secretariat and coordinator of the coordinated performance audit to be conducted as part of the region's Auditing SDGs program, also attended the SDG meeting.

The OLACEFS SAI Fighting Corruption Program mentors are: Mr. Aníbal Guillermo Kohlhuber (SIGEN Argentina), Mr. Clayton Arruda de Vasconcelos (SAI Brazil), Mrs. Martha Carolina López Brítez (SAI Paraguay), Ms. Rosemarie Atanasiu Martinez (SAI Uruguay) and Ms. Vivian Garbanzo (SAI Costa Rica).

Mr. Nelson Shack Yalta, Auditor General, SAI Perú, provided closing remarks to attendees where he expressed great interest in performance auditing and in the SFC program, which he offered to host again next year.


The Office of the Auditor General of Somalia (OAGS) and IDI will cooperate in 2017 to finalize the strategic plan of OAGS and mobilize greater peer-support in the years to come.

Funds for activities are sourced through IDI core funds. Somalia has large development needs, as well as the need to strengthen accountability mechanisms to promote better utilization of limited resources.

The OAG can play an important role in improving Public Financial Management in the country.


Graphic of a illustrated figures talking, with speech bubbles appearing overhead.

IDI Participated in the Pacific Association of Supreme Audit Institutions (PASAI) Governing Board meeting and Congress in Tuvalu during August 2017.

The theme of the congress was communication, where IDI and PASAI discussed ongoing IDI programs, including the regional SAI Performance Measurement Framework (PMF) support initiative and presented IDI's SAI engaging stakeholder guidance. IDI and PASAI also jointly facilitated a communication workshop with SAI Tuvalu.


  • IDI Board Meeting, November 8, Vienna, Austria.


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