International Journal of Government Auditing-October 2005
INTOSAI STRATEGIC PLAN
BUILDING ON THE PAST, CREATING THE FUTURE
Editor's note: The editorial in the July 2005 Journal introduced a new feature that highlights information about INTOSAI's strategic plan. "FOCUS: INTOSAI Strategic Plan" will appear regularly in the Journal to inform INTOSAI members and other interested parties about progress in implementing the strategic plan that was adopted at the Budapest Congress in October 2004.
INTOSAI is making significant progress in implementing its strategic plan. Events and activities that have occurred since the July issue of the Journal are summarized below.
The Governing Board's Finance and Administration Committee held its second meeting in Washington, D.C., on July 25. The committee discussed a number of implementation issues that will be forwarded to the board for further deliberation and decision at its November 2005 meeting. These issues include the following:
- Director of Strategic Planning: The committee reviewed the applications submitted to the General Secretariat for this new INTOSAI position and forwarded to the Governing Board its recommendation of three candidates to interview. The committee stressed the importance of candidates' working experience in SAIs and noted its willingness to interview one or more candidates if the Secretary General or the Chairman of the Governing Board so desires.

Members of the Governing Board's Finance and Administration Committee at its July 2005 meeting in Washington, D.C.
- INTOSAI Interaction with Donor Organizations: The committee chairman stressed the importance of INTOSAI presenting a clear and coherent plan for dealing with global donors. In that regard, the committee recommended that INTOSAI's enterprise-wide relations with global donors be coordinated centrally and in advance within INTOSAI's Governing Board and General Secretariat and with input from the Finance and Administration Committee. While INTOSAI's regional working groups will retain autonomy in dealing with regional donors (e.g., regional development banks), the committee noted the benefits to be derived from regional working groups sharing information on donor relations centrally and with other regional working groups. The committee will query INTOSAI's central bodies (the Secretariat, the Journal, IDI, committees, working groups, and task forces) to identify current or planned interaction with donors.
- Associate Membership: The committee will draft an initial list of international accountability organizations, including international public accounting firms in the private sector, which are potentially eligible for associate membership in INTOSAI and will circulate the list to the Governing Board for review.
- Budget Allocations: The committee recommended that the savings gained by reducing INTOSAI's annual allocation to the Journal (from 35 percent of the overall INTOSAI budget to 25 percent) be reallocated to capacity-building and knowledge-sharing activities in support of the strategic plan (goals 2 and 3, respectively).
- Global Communications Policy and INTOSAI Collaboration Tool: The SAI of India briefed the committee on a draft INTOSAI global communications policy. The committee felt the need for more time to reflect on the proposal and to provide an opportunity for the Director of Strategic Planning (once that position is filled) to carefully consider the proposal. The SAI of India also presented a comprehensive proposal to develop an Internet-based collaboration tool consistent with goal 3 in the strategic plan. The committee decided that it would be best for INTOSAI to adopt a phased approach to developing and implementing such a tool.
- The newly created Professional Standards Committee held its inaugural meeting in Oslo September 8-9, 2005. For more information, see this issue's editorial on page 1 by committee Chairman Henrik Otbo, Auditor General of Denmark.

Members of the Professional Standards Committee at their September 2005 meeting in Oslo
- The Chairman of the newly created Capacity Building Committee (goal 2), Dr. Ahmed El-Midaoui of Morocco, drafted the terms of reference for the committee and circulated the draft to various SAIs. The terms of reference will be revised based on comments received, and it will be presented to the Governing Board for approval in November.
- The INTOSAI Development Initiative (IDI) held a strategic planning focus group meeting in Oslo in June to help chart IDI's strategic plan and to explore how IDI can best support the INTOSAI strategic plan and, in particular, the Capacity Building Committee. For more information, see this issue's coverage of the meeting on page 19.
- The January 2006 issue of the Journal will report on the results of the November 10-11, 2005, meeting of the Governing Board.