INTOSAI's Strategic Plan


International Journal of Government Auditing – January 2010

Spotlight on The Strategic Plan
Kirsten Astrup

In October, I stated that in this issue of the Journal I would write about progress in updating the strategic plan after the task force had met to update the plan and the Governing Board had commented on the draft.

I also discussed in October the memorandum of understanding (MOU) with the donor community that was scheduled to be signed in Brussels later that month. The long-awaited MOU—clarifying the way forward in cooperation with donors supporting supreme audit institutions (SAI) in developing nations—was indeed signed in October and represents a very important milestone for INTOSAI.

In October, we also received comments on the draft of the new strategic plan for 2011–2016 from member SAIs. We received somewhat fewer responses than expected—from 16 countries—from this first hearing round. We appreciate the comments received and are currently responding to them. Most respondents were pleased with the draft plan but suggested minor improvements to different sections. Some SAIs commented that the next version of the plan needed to focus more on the challenges that INTOSAI as an organization and individual SAIs are likely to face after 2011; in this regard, several SAIs proposed that the new plan include a new chapter reflecting these key challenges. We also received proposals for amended or additional strategies or expected benefits under the different plan goals, and the goal chairs are now considering these comments before the next version of the plan is drafted.

In mid-November, the Governing Board meeting was held in Cape Town, the southernmost part of South Africa. As you know, when the days grow shorter and shorter in Europe and the northern hemisphere, Cape Town has the best part of the year, namely spring and summer. So we had wonderful weather in Cape Town, even though I would have liked it to be less windy. The holiday decorations were already up in the streets and shop windows. They must have been a wonderful sight when they were lit after we left. But everybody was talking about the football World Cup, which will be held in Cape Town and other South African cities in 2010; in December, the teams gathered for an event in Cape Town. While not everyone is a football enthusiast, it is amazing to see how football and international sports in general seem to bind people together and help to unite nations.

I cannot write about my visit to Cape Town without mentioning Nelson Mandela, the former president of South Africa and Nobel Peace Prize winner whose statue in the Cape Town harbor faces Robben Island, where he was a political prisoner for many years. I especially thought of him as I was writing this column and watching the presentation of the Nobel Peace Prize to U.S. President Barack Obama on television from Oslo. As a Norwegian, I am proud that the Nobel Prize committee made this controversial gesture and am sure that President Obama will prove to the global community that he is worthy of this recognition of the hope for peace for all mankind. I was reminded of Nelson Mandela’s goal of promoting peace in a society where people of different colors and races live and work together peacefully and respect each other as equals.

I believe that INTOSAI also has a role in world peace—its 189 nations represented by their SAIs work together in a peaceful way. Almost 100 countries are helping to develop and implement professional audit standards under goal 1 of the strategic plan. I believe that almost all members will be involved in capacity-building activities under goal 2, either by supplying or receiving capacity-building programs. More than 100 countries are involved in the work of knowledge-sharing under goal 3. While INTOSAI may not be awarded a Nobel Prize, its strategic work binds its members closely together. I feel privileged to be a part of this international cooperation and the successful implementation of the first strategic plan.

The draft of the strategic plan for 2011–2016 and the comments from INTOSAI members were well received by the Governing Board. Since returning from Cape Town, I have been rewriting the plan and preparing for the goal chairs’ input and revisions. I have included paragraphs on the cooperation between INTOSAI and the donor community, the fight against corruption, and the value and benefits of SAIs. Previously, it had been decided that these areas should be incorporated into the next version of the plan pending the signing of the MOU between INTOSAI and the donor community and the results of the work in relevant committees and working groups. In the plan’s new chapter, I have added focus areas proposed during the first hearing round, such as the independence of SAIs and the implementation of International Standards of Supreme Audit Institutions (ISSAI) and INTOSAI Guidance for Good Governance (INTOSAI GOVs).

A revised draft will be circulated for comment to the task force that is updating the strategic plan, the Governing Board, and the whole INTOSAI community. It is not too late to contribute new ideas if you missed the opportunity to comment during the first hearing round. I look forward to receiving your responses.

The draft plan, with the revisions that have been agreed upon, will be circulated again to all member SAIs during the spring of 2010. After the task force has gone through all comments, the final draft will be presented to the 60th Governing Board meeting and the XX INCOSAI in South Africa in November 2010.

Please feel free to contact me at astrup@rechnungshof.gv.at if you have comments or would like to give feedback on issues related to implementing INTOSAI’s strategic plan.