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International Journal of auditing: July 2005

Implementing INTOSAI’s Strategic Plan: Building on the Past, Creating the Future

Editor’s note:This editorial of the Journal introduces a new feature, “Spotlight on the Strategic Plan,” that will focus on the actions INTOSAI is taking to implement its strategic plan. In the 8 months since INTOSAI’s strategic plan was unanimously adopted at the 18th INCOSAI in Budapest , the Governing Board, its Finance and Administration Committee, and other INTOSAI bodies have led the way in implementing the plan.

Highlights of the significant progress made in implementing INTOSAI’s strategic plan since it was adopted in October 2005 include the following:

• The Governing Board met in Budapest immediately after the closing plenary session of the congress. It appointed a five-member Finance and Administration Committee to begin implementing goal 4 and identified a number of financial and other tasks for the committee to address that will help make INTOSAI a model organization. The board began implementing the new and expanded membership criteria when it voted to accept the European Court of Auditors as the first INTOSAI member representing a supranational organization.
  
• On January 17, 2005, the Finance and Administration Committee, represented by all auditors general serving on the committee, met in Vienna to deliberate on a wide variety of goal 4 implementation strategies. The committee developed options and specific recommendations on the se issues for review by the Governing Board at its meeting 2 months later.
  
• At its extraordinary meeting in Budapest on March 18, 2005, the Governing Board appointed Denmark as chair of the new Professional Standards Committee (goal 1) and Portugal as goal 1 liaison, Morocco as chair of the new Capacity Building Committee (goal 2) and the USA as goal 2 liaison, and India as goal 3 liaison. In addition, the board approved a job description and process for recruiting a director of strategic planning, to be seconded by an SAI; the General Secretariat announced the position and is accepting applications for this new position. The board began weighing options for membership dues for the new categories or supranational and associate membership.
• The SAI of Portugal, in its role as liaison for goal 1, hosted a working meeting in Lisbon for goals 1, 2, and 3. Representatives from committee chairs and the goal liaisons discussed practical operational issues such as the leveraging of technology to enhance communications, reporting procedures, and preliminary terms of reference for the Professional Standards and Capacity Building Committees.
• The SAIs of Denmark and Morocco , as chairs of the Professional Standards and Capacity Building Committees, respectively, drafted terms of reference for the new committees and have begun circulating the drafts to SAIs for comment. The draft terms of reference share much in common in terms of structure and adherence to INTOSAI’s core values: independence, integrity, professionalism, credibility, inclusiveness, cooperation, and innovation.
• The SAI of India, in its role as liaison for goal 3/knowledge-sharing liaison and also as chair of the IT Audit Committee, has begun drafting a concept paper on how INTOSAI can leverage technology to improve knowledge sharing. Specifically, the paper will explore how communication can be most effective and efficient between SAIs ; among the various INTOSAI committees, working groups, and o the r programs; across INTOSAI’s seven regional working groups; and with external partners. The paper will also help identify how this Journal can facilitate this process.
• The INTOSAI Development Initiative (IDI) held a strategic planning focus group meeting in Oslo , attended by a number of auditors general, to help chart IDI’s next 5-year program and discuss how IDI can best support the INTOSAI strategic plan and the Capacity Building Committee under goal 2 of the plan. At the same time, the staff of this Journal has begun to explore how to transform the publication into a more dynamic, web-based tool for knowledge sharing.
• Throughout the se 9 months of intense activity, INTOSAI President Arpad Kovacs and Secretary General Josef Moser, along with many SAI heads from all parts of the world, have played active roles in facilitating and promoting the strategic plan. Their leadership has been and will continue to be essential to the plan’s implementation.
• As this issue of the Journal goes to press, final plans are being made for the July 25, 2005, meeting of the Finance and Administration Committee. The meeting agenda will include drafting a protocol for a more integrated, strategic approach for working with donors, screening applications for the director of strategic planning, developing recommendations for admission of associate members, and reviewing a proposed concept paper on communications and knowledge sharing. The Governing Board will consider and vote on the committee’s recommendations at its November 10-11, 2005, meeting in Vienna.