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INTOSAI	International Journal Of Government Auditing: 
					
April 2009: 
Vol. 36, No. 2: 

Board of Editors: 
Josef Moser, President, Rechnungshof, Austria: 
Sheila Fraser, Auditor General, Canada: 
Faiza Kefi, First President, Cour des Comptes, Tunisia: 
Gene Dodaro, Acting Comptroller General, United States of America: 
Clodosbaldo Russian Uzcategui, Comptroller General, Venezuela: 

President: Helen H. Hsing (U.S.A.): 

Editor: Muriel Forster (U.S.A.): 

Assistant Editor: Linda J. Sellevaag (U.S.A.): 

Associate Editors: 
Office of the Auditor General (Canada): 
Sudha Krishnan (ASOSAI-India): 
Luseane Sikalu (PASAI-Tonga): 
CAROSAI Secretariat (St. Lucia): 
EUROSAI General Secretariat (Spain): 
Khemais Hosni (Tunisia): 
Yadira Espinoza Moreno (Venezuela): 
INTOSAI General Secretariat (Austria): 
U.S. Government Accountability Office (U.S.A.): 

Administration: 
Sebrina Chase (U.S.A.): 
Paul Miller (U.S.A.): 

Members of the Governing Board of INTOSAI: 
Juan M. Portal-Martinez, Auditor General Auditoria Superior de la 
Federation, Mexico, Chairman: 
Terence Nombembe, Auditor-General Office of the Auditor-General South 
Africa, First Vice-Chairman: 
Osama Jaffer Facieeh, President, General Auditing Bureau, Saudi 
Arabia, Second Vice-Chairman: 
Josef Moser, President; Rechnungshof; Austria, Secretary General: 
Liu Jiayi, Auditor General National Audit Office, People's Republic of 
China: 
Paul R.S. Allsworth, Director of Audit, Cook Islands Audit Office: 
Ziriyo Bogui, President, Chambre des Comptes, Cote d'Ivoire: 
Pal Csapodi, Acting President; Allami Sztimvevoszik, Hungary: 
Vinod Rai, Comptroller and Auditor General, India: 
Hwang Sik Kim, Chairman, Board of Audit and Inspection, Korea: 
Ali Al-Hesnawi, Auditor General, General People's Committee of 
Institution for Auditing and Technical Supervision, Libyan Arab 
Jamahiriya: 
Luis A. Montenegro Espinoza, President, Consejo Superior de la 
Contraloria General Nicaragua: 
Jurgen Kosmo, Auditor General, Riksrevisjonen, Norway: 
Sergey Vadimovich Stepashin, Chairman, Accounts Chamber, Russian 
Federation: 
Wesley Galloway, Acting Director of Audit, National Audit Office, St. 
Kitts and Nevis: 
Amyas Morse, Comptroller and Auditor, General National Audit Office, 
United Kingdom: 
Gene Dodaro, Acting Comptroller General, Government Accountability 
Office, United States of America: 
Clodosbaldo Russian Uzcategui, Comptroller General Venezuela: 

The International Journal of Government Auditing is published 
quarterly (January, April, July, October) in Arabic, English, French, 
German, and Spanish on behalf of INTOSAI (International Organization 
of Supreme Audit Institutions). The Journal, which is the official 
organ of INTOSAI, is dedicated to the advancement of government 
auditing procedures and techniques. Opinions and beliefs expressed are 
those of editors or individual contributors and do not necessarily 
reflect the views or policies of the organization. 

The editors invite submissions of articles, special reports, and news 
items, which should be sent to the editorial offices at: 

U.S. Government Accountability Office: 
Room 7814, 441 G Street, NW: 
Washington, D.C. 20548: 
U.S.A. 
(phone: 202-512-4707; fax: 202-512-4021; 
e-mail: intosaijournal@gao.gov) 

Given the Journal's use as a teaching tool, articles most likely to be 
accepted are those that deal with pragmatic aspects of public sector 
auditing. These include case studies, ideas on new audit 
methodologies, or details on audit training programs. Articles that 
deal primarily with theory would not be appropriate. 

The Journal is distributed to INTOSAI members and other interested 
parties at no cost. It is also available electronically at 
http://www.intosaijournal.org or http://wwwintosa.org and by 
contacting the Journal at spel@gao.gov. 

Articles in the Journal are indexed in the Accountants' Index 
published by the American Institute of Certified Public Accountants
and included in Management Contents. Selected articles are included in 
abstracts published by Anbar Management Services, Wembley, England, 
and University Microfilms International, Ann Arbor, Michigan, U.S.A. 

Contents: 

Editorial: 

News in Brief: 

SAIs and Independence: 

Reporting Nonfinancial Information: 

Spotlight on the Strategic Plan: 

Inside INTOSAI: 

IDI Update: 

INTOSAI Calendar: 

Contents: 

Editorial: 
News in Brief: 
Financial Audit Guidelines Available in 2010: 
Societal Perceptions of the Mexican SAI: 
Spotlight on the Strategic Plan: 
Inside INTOSAI: 
IDI Update: 
INTOSAI Calendar: 

[End of section] 

Editorial: 

INTOSAI Establishes Task Force on the Global Financial Crisis: 

Gene L. Dodaro, Acting Comptroller General, U.S. Government 
Accountability Office: 

[Photograph: Gene L. Dodaro] 	 

"To ensure continued stability and protect the economic gains of both 
developed and developing countries, we need to consider deep and 
systemic reforms based on an inclusive multilateralism for a global 
financial system that can better meet the challenges of the 21st 
century." 

Statement on the global financial crisis by the U.N Secretary-General, 
November 2008. 
	
The current financial crisis presents many challenges to countries 
around the world and to their supreme audit institutions (SAI). It 
demands that SAIs redouble their efforts to help provide 
accountability and lessons learned for their governments. Although 
SAIs differ in their legal authorities and mandates, they are 
generally well positioned to provide independent and objective 
analyses of these events and can contribute much to efforts to address 
them. In keeping with these concerns and considerations, the INTOSAI 
Governing Board established the Task Force on the Global Financial 
Crisis at its 58th meeting in Vienna in November 2008. The U.S. 
Government Accountability Office (GAO) is pleased to have been asked 
to chair this important effort. 

The initial meetings of the INTOSAI Task Force on the Global Financial 
Crisis convened via teleconference on February 26, 2009, to discuss 
challenges that SAIs are facing in the current economic situation. To 
accommodate time zones differences, two teleconferences were 
organized, and representatives from 17 of the 23 task
force member countries participated. The first teleconference was held 
with SAI representatives from Austria, Canada, Chile, Cyprus, Estonia, 
Hungary, Italy, Mexico, Morocco, Netherlands, Russia, Spain, Sweden, 
and the United Kingdom. The second teleconference was held with SAI 
representatives from China and Indonesia. 

Discussion during both teleconferences focused on member feedback on 
the draft terms of reference previously circulated by GAO. 
Specifically, the terms of reference cover the task force's proposed 
purpose, goals and objectives; meeting and reporting procedures; 
membership and organization; and expected products and outcomes. The 
proposed goals of the task force include developing recommendations 
for SAIs to help minimize the impact of future financial crises, 
developing resources for SAIs to use to monitor and audit financial 
regulatory systems, and building relationships with key international 
organizations. Members provided positive feedback on the draft terms 
of reference and made a number of suggestions to refine the goals, 
objectives, and scope. Some countries provided written comments to the 
draft prior to the meeting, and each country provided oral comments 
during the teleconferences. Most notably, members expressed interest 
in expanding the scope of the task force to cover fiscal crises and 
oversight of economic stimulus packages in addition to issues 
exclusively related to the financial crisis. 

Members also discussed various options for dividing task force 
participants into sub-groups—for example, by language, type of 
auditing system, or financial versus economic issues. The task force 
will explore establishing its own Web site to provide specific 
information on the terms of reference, the work plan, and other task 
force products and plans to report at the 2010 INCOSAI in South 
Africa. In addition, this Journal will help task force members stay 
informed and connected. 

In summary, major decisions made during these teleconferences include 
the following: 

* Consensus was reached on including broader economic issues, such as 
stimulus packages, in the scope of the task force's terms of reference. 

* Collaboration will be sought with the INTOSAI Public Debt Committee 
and the Key National Indicators Working Group on any cross-cutting 
issues. 

* An in-person meeting of the task force will be arranged in the near 
future. 

* Members will discuss further specifics on subdividing the task force 
during upcoming meetings. 

* Outreach to countries not currently members of the task force may be 
conducted, as necessary. 

In the United States, GAO has been given a significant role in the 
oversight of government responses to the financial crisis. Currently, 
GAO is required to report every 60 days on its findings related to the 
oversight of the $700 billion in Troubled Asset Relief Program funds 
the U.S. government has allocated to provide asset relief to financial 
institutions. As of mid-March 2009, GAO had testified at eight U.S. 
congressional hearings on the status of efforts to address 
transparency and accountability in this process and has issued 
numerous reports on topics such as modernizing the regulatory system. 
Additionally, GAO has been tasked with conducting bimonthly reviews of 
the use of government stimulus funds in 16 states and selected 
localities. In accordance with the American Recovery and Reinvestment 
Act (ARRA), GAO will collaborate with state and local auditors and 
inspectors general from various federal agencies to examine how these 
funds are being used at the state and local levels and the extent to 
which they are achieving the purposes of ARRA. We recognize that these 
reporting requirements may not be the norm for SAIs in other countries 
and look forward to future discussions on the varying roles held by 
SAIs in this time of opportunity for the auditing community. 

These are challenging times for all of us. As we begin to identify and 
leverage the collective efforts of SAIs, the task force will be 
reaching out to you for your insights, experience and expertise on the 
demands and effects of the crisis. 

For additional information, contact GAO at spel@gao.gov. 

[End of section] 

News in Brief: 

Azerbaijan: 

Authorizing Legislation of SAI Amended: 

The legislative acts that regulate the activities of the Azerbaijan 
Chamber of Accounts were amended in 2008. These amendments enhanced the
status of the Chamber of Accounts and its staff, increased the 
provisions for them, and expanded the scope of the Chamber's 
activities and authorities. 

In December 2008, a new Deputy Chairman was appointed and three 
auditor members of the Chamber were reappointed by the Parliament for 
a new term of office. 

Currently, 18 national rules on public sector auditing are being 
prepared. The rules are based on INTOSAI standards. 

For additional information, contact the Chamber of Accounts: 

E-mail: office@ach.gov.az, chafrman@ach.gov.az, fibrahimov@ach.gov.az. 
Web site: www.ach.gov.az. 

Bahrain: 

National Audit Court Annual Report: 

The National Audit Court (NAC) issued its fifth annual report in October
2008. The report included the NAC's opinion on the final accounts of 
the government for the fiscal year ended December 31, 2007. It also 
included performance and special assignment reports prepared for the 
same period. The report is submitted to H.M. the King, the Ministerial 
Cabinet, and the Representatives Council (the Parliament). 

For additional information, contact the NAC: 

E-mail: nac@nac.gov.bh. 
Web site: www.nac.gov.bh. 

Brazil: 

New President of the Court of Audit: 

In January 2009, the nine ministers of the Brazilian Court of Audit 
(TCU) unanimously elected Minister Ubiratan Diniz de Aguiar as the 
Court's new president. 

[Photograph: Ubiratan Diniz de Aguiar] 

Minister Ubiratan Aguiar has been a minister at the TCU since May 
2001. Previously, he was a federal representative (1987-2001), a state 
representative (1979-1987), and a city councillor (1967-1971). 
Throughout his professional and political life, he has been dedicated 
to the field of education. He began his career as a teacher and was 
Secretary of Education of the State of Ceara. In 1988, he signed the 
federal constitution as a member of the constituent assembly, having 
helped to write the constitution's chapter on education and culture. 

In exercising its constitutional mandate, the TCU performs various 
roles: judicial, auditing, educational, advisory, informational, 
punitive, rulemaking, and ombudsman. Because of his ongoing commitment 
to education, Minister Ubiratan Aguiar highlights the importance of 
the TCU's educational role. He believes that the TCU should intensify 
its involvement in capacity building of public managers and 
cooperation with other government auditing agencies by sharing 
experiences and knowledge. 

As President of the TCU, Minister Ubiratan Aguiar is working to build 
a government auditing network that encompasses a number of public 
oversight agencies—including the executive branch's main internal 
auditing agency, the city and state court of accounts, and internal
auditing departments in the legislative and judicial branches.To 
promote integration and cooperation, the TCU is promoting information 
exchanges with agencies such as the Central Bank, the Internal Revenue 
Agency, the Office of the Public Prosecutor, and the Financial 
Activities Auditing Council. 

In addition to emphasizing the importance of partnerships with other 
Brazilian agencies and institutions, Minister Ubiratan Aguiar values 
the TCU's international cooperation with INTOSAI and views it as a 
rich source of opportunities for technical and institutional 
development. 

For additional information, contact the TCU: 

E-mail: arint@tcu.gov.br, omirpl@tcu.gov.br. 
Web site: www.tcu.gov.br. 

Iraq: 

Training and Development Activities during 2008: 

The Board of Supreme Audit (BSA) has continued its efforts to develop 
the skills of its audit teams through internal and external training 
courses. The BSA has also equipped a group of trainers to assist in 
its staff development activities. During 2008, 356 BSA staff 
participated in 49 training programs outside Iraq, while 934 staff 
took part in 77 training programs held in training centers within the 
country. 

BSA is seeking to establish a training center that provides services 
and technical assistance to its auditees. BSA has set up training 
courses on topics such as internal control, rules of internal 
auditing, and performance auditing. During 2008, 253 employees of 
different auditees participated in 15 training courses sponsors by BSA. 

Additional training programs and workshops were held in cooperation 
with the United National Development Program during 2008. Four BSA
staff worked with an external expert in Amman, Jordan, to prepare an 
anticorruption and fraud guide. Eight staff participated in a program 
to develop their practical audit skills in cooperation with the 
National Audit Office of the United Kingdom. A train the trainer 
program on work planning and government management was held in 
Lebanon. Finally, 15 staff participated in a course in Italy on 
procurement auditing. 

For additional information, contact the BSA: 

E-mail: bsairaq@yahoo.com. 
Web site: www.bsairaq.net. 

Jordan: 

Amendment of the Audit Bureau Legislation: 

In 2007, the Jordanian Audit Bureau's scope of audit was expanded to 
include public establishments, municipal and corporate service 
councils, and corporations in which the government has 50 percent or 
more of the shares. Previously, the Audit Bureau's oversight covered 
only ministries, government departments, general official 
institutions, and municipal and rural councils. The head of the bureau 
has the right to access reports and information on financial and 
administrative matters. He also has the right to ask all governmental 
offices to provide him with statements or explanations on matters 
concerning the Audit Bureau's functions. 

Completion of Twinning Project: 

In June 2006, a twinning agreement was signed between the Audit 
Bureau, the National Audit Office of the United Kingdom, and the 
German SAI (BRH). Under this agreement, the European Union provided a 
grant through the Ministry of Planning in Jordan for a 2-year project, 
which ended in June 2008. 

The project goals included the following: 

* draft an organizational structure for the Audit Bureau based on 
effective international models and prepare related job descriptions; 

* draft Audit Bureau amendments that comply with international audit 
standards and the best professional practices in the audited entities; 

* draft a financial audit manual containing audit procedures, 
checklists, and audit programs; 

* prepare a performance audit manual; and; 

* prepare a human resources management manual including procedures and 
policies and a strategic training plan. 

For additional information, contact the Audit Bureau: 

E-mail: info@ab.gov.jo. 
Web site: www.audit-bureau.gov.jo. 

Latvia: 

New Auditor General Appointed: 

In December 2008, the Parliament of Latvia (Saeima) appointed Inguna
Sudraba to serve a second 4-year term as the Auditor General. In 
January 2009, Mrs. Sudraba was sworn into office before the Saeima. 

[Photograph: Inguna Sudraba] 

During her second term as Auditor General, Mrs. Sudraba would like to 
work to improve the State Audit Office so that the return on funds 
committed to the office's budget can be assessed with certainty. 

For additional information, contact the State Audit Office: 

E-mail: Irvk@lryk.gov.lv. 
Web site: http://www.lryk.gov.lv. 

Lithuania: 

International Conference on Public Auditing: 

[Photograph: Participants in the international conferenCe organized by 
the Lithuanian SAI and the Parliamentary Committee on Audit to 
celebrate the SAI's 90th anniversary] 

In January 2009, the National Audit Office of Lithuania (NAOL) and the 
Lithuanian Parliamentary Committee on Audit held a conference in 
Vilnius to commemorate the NAOLs 90th anniversary. At the conference, 
the Auditor General of Lithuania, Rasa Budbergyte, stressed the need 
to find new points of contact between the different entities in the 
public finance control system to enhance parliamentary control and 
strengthen the focus on implementing the NAOLs audit recommendations. 

Ms. Budbergyte noted that the impact of public audit on public 
management is limited by the lack of political will and efforts to 
implement the NAOLs recommendations. Although statistics indicate that 
most of the recommendations are implemented, those that require the 
greatest effort and political will often are not translated into 
actions. She expressed the hope that the new Seimas (Lithuanian
Parliament) and government would have a stronger resolution to 
institute changes. 

Several speakers underscored the need to enhance parliamentary 
control. Irena Degutiene, First Deputy Speaker of the Seimas, stated 
that parliamentary control of the implementation of public audit 
recommendations was needed to translate the insights expressed
in NAOL audit reports into reality. She expressed her strong belief 
that the current Seimas and Committee on Audit would actively seek the 
implementation of NAOL recommendations by the executive
branch. Loreta Grauziniene, Chairman of the Committee on Audit, noted
that a close partnership between the government and the Seimas was 
still lacking and was needed to properly implement the NAOL 
recommendations. 

The European Union (EU) Commissioner responsible for Financial 
Programming and Budget, Dalia Grybauskaite, stated that a transparent 
and open financial system is needed to ensure the efficient use of EU 
funds. 

She also pointed to the need for simpler rules to aid beneficiaries 
and for control institutions to play a broader and more active role. 

According to Herbert Bosch, Chairman of the Budget Control Committee 
of the European Parliament, decisive changes are needed in the EU 
accountability system. Mr. Bosch also stated that to receive the 
maximum benefit from EU funds and to use them in accordance with EU 
rules and standards, the European Court of Auditors must be reformed 
and national parliaments and SAIs must be actively involved. "Until 
then, the Member States' accountability to the European level is 
insufficient," affirmed Mr. Bosch. 

In his speech, Vitor Caldeira, President of the European Court of 
Auditors, noted that the EU has demonstrated significant progress in 
improving financial management. However, to increase transparency and 
accountability in the use of EU funds, the bodies involved in 
management, supervision, and audit at all levels must be engaged. 

For additional information, contact the NAOL: 

E-mail: nao@vkontrole.lt. 
Web site: www.vkontrole.lt. 

Moldova: 

Fifteenth Anniversary of Court of Accounts: 

The Court of Accounts of Moldova is celebrating its 15th anniversary 
in 2009. The court was established in 1994 in accordance with the 
provisions of the constitution and legislation passed in December 
1994. Over the past 15 years, it has gone through a significant 
process of institutional growth and has focused on improved operations 
as an external financial control body, institutional strengthening, 
and staff training. It has also sought to be recognized as an integral 
part of the rule of law in the Republic of Moldova. 

Since 2006, the Court of Accounts has entered a new stage resulting 
from the formation of a common financial control system and 
improvements in its legal framework and institutional capacity.
It has endeavored to be established and function as an SAI in 
accordance with international standards and European Union best 
practices in external public audit. During this short period, its 
strategic development plan (April 2006-December 2010) has been 
approved and implemented. Its key goals are institutional 
strengthening, capacity building, developing people, and increasing 
the impact of its work. 

In addition, new legislation effective in January 2009 shifted the 
court's function from external financial control to a new external 
audit system within the new public financial management system. 

The court is undergoing a transition in 2009. During the first 6 
months, the court is continuing to act as an external control body, 
albeit one that carries out a significant volume of pilot audit work. 
The top priority for the year will be implementing the new law and 
related activities—for example, promoting the law internally and 
externally, developing a new organizational chart, and adjusting 
internal acts and regulations to the provisions of the new law. 

The court's 150 employees are the keys to success as each contributes 
to establishing a modern and efficient SAI in the Republic of Moldova. 

For additional information, contact the Court of Accounts: 

E-mail: cdc@ccrm.gov.md. 
Web site: http://www.ccrm.md. 

Mongolia: 

New Auditor General Appointed: 

In January 2009, Radnaa Choijamts was appointed as the Auditor General 
of Mongolia. 

A member of Parliament from 2000 to 2008, Mr. Choijamts served as an 
economic and social policy advisor to the Speaker of Parliament of
Mongolia before succeeding Javzmaa Lkhamsuren as Auditor General. 

From 1979 to 2000, Mr. Choijamts worked in Mongolia's Bulgan province, 
where he held prominent positions including that of governor. From 
1974 to 1979, he worked as an engineer in the State Central Institute 
for National Construction Cartography and Bureau of Construction 
Cartography and Budget in Dundgovi province. 

Mr. Choijamts was born on November 7, 1951, in Bulgan province. He 
graduated from Mongolian National University with a bachelor's degree 
in engineering and has a master's degree in government administration. 

For additional information, contact the Mongolian National Audit 
Office: 

E-mail: mnao@mnao.pmis.gov.mn, mnaoadmin@magicnet.mn. 
Web site: www.mnao.pmis.gov.mn/welcome. 

Nepal: 

Audit General Testifies Before Committee Restructuring Constitutional 
Bodies: 

In January 2009, Bachchu Ram Dahal, the Acting Auditor General of 
Nepal, appeared before the Committee for Determining the Form of 
Constitutional Bodies (CDFCB) to discuss the present structure and 
function of the Office of the Auditor General and the proposed 
structure of the SAI under Nepal's new constitution. In accordance 
with its mandate, the Constituent Assembly (CA), which was formed 
following an election in April 2008 and declared Nepal a Federal 
Democratic Republic in May 2008, is writing a new constitution and 
formed CDFCB to recommend the structure of constitutional bodies under 
the new constitution. 

[Photograph: Bachchu Ram Dahal, the Acting Auditor General of Nepal, 
during the presentation to the CDFCB] 

The Acting Auditor General briefed the CDFCB members on the structure 
of the Office of the Auditor General; the legislative procedures for 
appointing the Auditor General; and the office's functioning, 
reporting, and auditing frameworks. Mr. Dahal focused the committee's 
attention on the model of the Nepali SAI, its independence, and the 
scope of its audits under the new constitution. An overview of several 
international models for external audit—the parliamentary, the 
judicial, and the board models—was also presented before the committee. 

The lawmakers expressed serious concerns about corruption issues and 
the SAI's role in controlling corruption. Mr. Dahal informed the 
committee that the Office of the Auditor General has identified 
numerous examples of weak internal management controls and cases of 
corruption; however, the investigation of corruption is outside its 
mandate. A separate institution, the Investigation of Abuse of 
Authority, is in charge of investigating corruption. 

Finally, the CDFCB asked the Nepali SAI to provide legislative 
hardware and software from different countries, the Mexico Declaration 
on SAI Independence, and information on different types of SAIs in 
democratic countries around the world. 

Mr. Dahal assured the CDFCB that the Nepali SAI is committed to 
supporting the committee by providing details on the SAI structure to 
be included in the new constitution and by performing a comparative 
study of the organizational structure, independence, and mandates of 
different types of SAIs around the world. 

For additional information, contact the Office of the Auditor General: 

E-mail: oagnep@ntc.net.np, infoag@most.gov.np. 
Web site: www.oagnepal.com. 

Netherlands: 

Pilot Workshops to Assess Integrity Risks Held in South Africa and 
Yemen: 

In November 2008 and January 2009, the Auditor General of South Africa 
(AGSA) and the President of the Central Organization for Control and 
Auditing (COCA) of Yemen hosted pilot SAINT, or Self-Assessment 
INTegrity, workshops. SAINT is an instrument developed for use in the
public sector by the Netherlands Court of Audit (NCA) in cooperation 
with the Dutch Ministry of the Interior and the Bureau of Integrity of 
the City of Amsterdam. (For additional information about SAINT, see 
the article in the April 2008 issue of this Journal.) The NCA adapted 
the SAINT instrument for INTOSAI members to help SAIs assess integrity 
risks and the resilience of integrity management systems. This version 
has been given the name IntoSAINT. Additional pilots will be held in 
2009 and early in 2010. 

During the workshops, a group of carefully selected participants 
assessed the vulnerability profile of their SAIs with the assistance 
of two moderators from the NCA. Step by step, the moderators guided 
the participants through the methodology to identify inherent 
vulnerabilities and factors enhancing vulnerability resulting in an 
assessment of the vulnerability profile. Next, this profile was 
compared with the maturity level of the integrity control system. 
Based on this analysis, the participants formulated recommendations to 
either reduce vulnerabilities or strengthen integrity controls. 
Immediately after the workshops were completed, the results and the 
recommendations were presented to SAI management. 

The first IntoSAINT pilot, which took place in South Africa in 
November 2008, was coordinated by Avryl Kemp from AGSA and moderated 
by Ina de Haan and Juul Vos-Schellekens from the NCA. Terence 
Nombembe, Auditor-General of South Africa, opened the workshop and 
expressed his hope that AGSA would learn from the SAINT methodology 
and benefit from its results. 

COCA of Yemen hosted the second IntoSAINT workshop in January 2009. 
Ahmed Ashaybani, General Director of Technical Cooperation for COCA, 
coordinated the event, and Hans Benner and Frans Schouren from the NCA 
acted as moderators. Abdullah Abdullah Alsanafi, President of COCA,
stressed the value of SAINT not only for COCA but potentially also for 
other organizations in the Yemeni public sector. 

[Photograph: Participants in the IntoSAINT workshop in Yemen in 
January 2009] 

Organizing IntoSAINT workshops emphasizes the principle that SAIs have 
to lead by example, especially in matters concerning the integrity of
the public sector. IntoSAINT also helps SAIs exchange ideas and 
experiences about enhancing integrity. 

The initial pilot workshops were a success, and the experiences will 
be used to improve the instrument and develop ideas about training
moderators, thus creating opportunities for further implementation. 

For additional information, contact the NCA: 

E-mail: internationalaffairs@rekenkamer.nl. 
Web site: www.rekenkamer.nl. 

Thailand: 

Grant to Strengthen Institutional Capacity: 

The Office of the Auditor General (OAG) of Thailand has been awarded 
an Institutional Development Fund grant from the World Bank to 
strengthen its institutional capacity and performance in public 
audits. The grant provides technical assistance to enhance OAG 
operations in performance audit, procurement audit, audit authority, 
enforcement and sanctions, and financial audit. The project was 
launched in 2008 and will improve the OAG's audit methodology. 

The OAG is constructing a training center in Chonburi province that 
will be used to train staff from not only the OAG but also neighboring 
SAIs in a cooperative effort to improve audits and good governance 
throughout the region. The training center is expected to be completed 
in 2010. 

The OAG is placing increased emphasis on environmental audits by 
starting pilot projects that can be incorporated into other major 
audits. The OAG is also trying to create mandates for all audits in 
the new organic act that is pending approval by the parliament. 

For additional information, contact the OAG: 

E-mail: int_rela@oag.go.th. 
Web site: www.oag.go.th. 

European Court of Auditors: 

Workshop on the Role of European Union SAIs in the Financial and 
Economic Crisis: 

In February 2009, the European Court of Auditors (ECA) hosted a 
workshop in Luxembourg on the role of European Union (EU) SAIs in the 
current financial and economic crisis. This workshop took place under 
the auspices of the Contact Committee of the Supreme Audit 
Institutions of the EU. 

Before the workshop, the German and Netherlands SAIs and the
ECA surveyed the EU SAIs on their role in the current financial market 
crisis. According to the responses the German SAI presented at the 
beginning of the workshop, all EU Member States have responded to the 
global financial crisis, with 93 per cent undertaking concrete 
measures. In 70 percent of the cases, these measures took the form of 
state guarantees and, in 63 percent of the cases, participation in the 
equity capital of the beneficiary institutions. Also, 70 percent of 
the respondents indicated that they have a specific mandate to audit 
rescue packages. 

Some SAIs provided insights into their respective national situations. 
The discussions that followed focused on questions relating to the 
mandate for auditing banks, the potential advisory role of the SAI in 
this process, and SAI reporting procedures. Delegates repeatedly 
stated that a coordinated cross-border action is necessary to cope 
with the crisis. The experience gained in former financial and
economic crises should to be taken into account now, and short-term 
measures should be compatible with the long-term goals. The explicit 
task of the SAIs is to ensure transparency and confidence. 

The members of the EU contact committee stated that they wish to 
continue cooperating on this subject. For this purpose, a network of 
experts is to be created so that the auditors of the EU SAIs can 
quickly and easily share their experiences. 

For further information please contact the ECA or the German SAI: 

E-mail: euraud@eca.europa.eu, Martina.Hampel@brh.bund.de. 
Web site: http://eca.europa.eu, www.bundesrechnungshof.de. 

Correction: 

In the January 2009 Journal, we incorrectly reported that the XX 
INCOSAI would be the first INTOSAI congress held on the African 
continent. The X INCOSAI was held in Nairobi, Kenya, in 1980 and the 
XV INCOSAI was held in Cairo, Egypt, in 1995. 

[End of section] 

Financial Audit Guidelines to Be Available in 2010: 

by Camilla Brod& and Jonas Hillstrom, INTOSAI Financial Audit 
Guidelines Subcommittee: 

[Editor's note: INTOSAI's Financial Audit Guidelines are about to 
become a reality. This set of internationally developed, comprehensive 
guidelines will soon be available for public sector auditors around 
the world to use as a reliable tool when carrying out their daily 
tasks.] 

The Financial Audit Guidelines: What Are They? 

In 2010, after 6 years of work, the Financial Audit Guidelines 
Subcommittee (FAS) will present the INTOSAI Financial Audit Guidelines 
at the XX INCOSAI in South Africa. Representatives from SAIs around 
the world contributed to the development of the guidelines, which 
promote a common framework for SAIs and will enhance the quality of 
audit work internationally. 

[Photograph: Financial audit experts working at a reference panel 
meeting in 2008] 

The Financial Audit Guidelines consist of 40 International Standards 
of Supreme Audit Institutions (ISSAI), which cover relevant areas or 
processes included in financial audits and describe how best to apply 
International Standards of Auditing (ISA) in the public sector 
environment. The first four ISSAIs are the following: 

* ISSAI 1000 — Implementation Guidelines on Financial Audit—
Introduction; 

* ISSAI 1001 — Bridge between INTOSAI Auditing Standards and ISAs; 

* ISSAI 1002 — General Considerations When Applying ISAs in the Public 
Sector; 

* ISSAI 1003 — Glossary to Financial Audit Guidelines. 

These introductory ISSAIs will be followed by 36 ISSAIs that consist 
of a practice note developed by FAS and a corresponding ISA. Each 
ISSAI will be numbered according to a framework developed by the 
INTOSAI Professional Standards Committee, and the ISSAI numbers will 
correspond with the numbering of the ISAs. Since many SAIs have 
mandatory tasks that go beyond auditing financial statements for 
regularity and internal controls, SAIs may also need to apply the 
Compliance Audit Guidelines, which are being developed by the 
Compliance Audit Guidelines Subcommittee. Those guidelines are to be 
approved by the INCOSAI at the same time as the Financial Audit 
Guidelines. 

The guidelines and practice notes will be available in Arabic, 
English, French, German, and Spanish for delegates to use in their 
respective SAIs. The guidelines will be easy to use and accessible for 
all. 

International Involvement in the Work of the FAS: 

Since the project began, FAS' work has been chaired and administered 
by the Swedish National Audit Office (SNAO) and has involved many 
financial audit experts appointed by almost 100 SAIs. The FAS 
secretariat comprises seven staff members from the SNAO, who have 
contributed on a full - or part-time basis to make the project evolve 
into its present form. 

[Photograph: The FAS chair and members of the FAS secretariat at a 
meeting in London in 2008] 

To reach the goal of having a comprehensive set of guidelines 
acceptable to SAIs around the world, many of the appointed experts 
have become involved in different FAS or International Auditing and 
Assurance Standards Board (IAASB) subgroups or task forces and have 
worked in a collaborative manner to share their experiences. The 
challenge of keeping to the main goal has been manageable because the 
contributing SAIs have consistently demonstrated flexibility and a 
willingness to add value. In addition, the significant 
responsibilities that dedicated members of the subcommittee have taken 
on have been another crucial factor in producing the high quality of 
the FAS work. FAS members are from Cameroon, Canada, the European 
Court of Auditors, Mexico, Namibia, Norway, South Africa, South Korea, 
Sweden, the United States, and the United Kingdom. In addition, an 
IAASB technical staff member attends FAS meetings as an observer. 

Why Use the Financial Audit Guidelines? 

The Financial Audit Guidelines make the ISAs applicable to the public 
sector by developing relevant guidance and thoroughly analyzing ISA 
requirements. The guidelines can also be used as authoritative 
reference standards in applying fundamental INTOSAI principles. 
Individual SAIs can use them as a basis for developing financial audit 
manuals. 

The main goal is to apply the Financial Audit Guidelines as the 
authoritative reference standards for audit work. FAS strongly 
encourages all SAIs to apply the ISSAIs, including the ISAs and the 
guidance contained in the practice notes. 

The Financial Audit Guidelines enhance confidence in and the 
credibility of our financial audit work. The ISAs have been recognized 
globally as the standards for financial audits. In some private sector 
environments, laws will require the use of ISAs, which are becoming 
more accepted internationally. By applying the ISAs together with the 
practice note, public sector auditors around the world will have the 
same professional standards, which will not only add to their 
credibility and professionalism, but also provide a basis for 
cooperation among SAIs and auditors in different environments. 

How to Implement the Guidelines: 

As with all INTOSAI standards and guidelines, the Financial Audit 
Guidelines are not mandatory for members of INTOSAI. However, the 
advantages of adopting them are obvious. Sharing the same standards 
and guidelines will make it possible to have regional education or 
training activities together with other SAIs. It will be easier to
share experiences between SAIs, and there will be greater 
understanding on the part of all concerned. 

FAS recognizes that implementing the Financial Audit Guidelines is an 
enormous and challenging task, which should not be taken lightly. To 
assist in the proper application of the guidelines, a significant 
amount of education and training will be required and internal manuals 
will need to be developed. In some SAI environments, introducing this 
comprehensive set of standards could influence the entire way that 
financial audits are conducted; in others, fewer adjustments in the 
audit process will be needed. However, each SAI may need to analyze 
the need for implementation activities based on its environment and 
existing practices. 

FAS responsibilities will not include implementation initiatives; 
however, after 2010, the FAS will provide introduction and training 
materials to support implementation. 

Credibility: 

The high quality guidance in the Financial Audit Guidelines will be 
relevant and useful to the majority of SAIs. Representatives of all 
geographical regions have given input to the development of the 
practice notes, and the geographical diversity in the comments on our 
work has been important in gaining the necessary credibility for the 
final product. Furthermore, using globally accepted standards will 
enhance confidence in and credibility of our work as auditors. Having 
a common framework will help ensure professionalism and make it easier 
to live up to the expectations of different governments and societies 
around the world. 

For additional information, please contact the FAS Secretariat: 

E-mail: projectsecretariat@riksrevisionen.se. 
Web site: http://psc.rigsrevisionen.dk/fas. 

[End of section] 

Case Study: Societal Perceptions of the Superior Audit Office of 
Mexico: 

by Arturo Gonzalez de Arag6n, Auditor General of Mexico: 

One of the technical themes to be discussed at the XX INTOSAI Congress 
to be held in South Africa in 2010 will be the value and benefit of 
supreme audit institutions (SAI). The public's perceptions of the work 
we carry out and its impact on public administration are an important 
aspect of this discussion. 

SAI auditing involves, above all, a commitment to society to oversee 
the use of public assets and to foster responsible and service-
oriented conduct by government officials. It also involves being an 
effective instrument to reduce waste, improve the quality of public 
service, and attain the goals of public programs in accordance with 
the criteria of efficiency, effectiveness, and economy. In view of 
this commitment, SAIs would do well to ask how much society really 
knows about their role and performance. 

The citizens of any society have a right to know the final destination 
of public resources collected from taxes, as well as the way programs 
and public policies use these resources to improve the collective 
quality of life. A strong culture of transparency and accountability 
within countries is the foundation for modern, democratic, and honest 
governments that are truly committed to society. If governmental 
performance and its outcomes are openly reviewed, public debate can 
become less subjective and can be based on relevant national issues. 

The Mexican Experience: 

In 2000, Mexico passed a constitutional amendment designed to create a 
new and independent SAI with technical and managerial autonomy. This 
legislation resulted in the establishment of the Superior Audit Office 
of Mexico (SAO), whose goal is to ensure a professional auditing 
practice that substantially improved upon the performance of its 
predecessor, the Contaduria Mayor de Hacienda. Consequently, there was 
an important incentive to determine whether this new SAI was meeting 
the expectations of the citizenry. 

In recent years, the SAO learned of several studies regarding its 
performance that different civil organizations or prominent public 
university investigators had carried out. Even though the results of 
those studies were positive, the SAO decided, at the end of 2007, to 
carry out its own research to better understand the citizenry's 
perceptions of its activities. The SAO carried out this research with 
the support of the National Autonomous University of Mexico, the 
country's main research center. 

Results of the Survey: 

The survey asked respondents their views on the SAO's duties, 
credibility, trustworthiness, progress in the fight against 
corruption, and other related elements. The results showed that while 
a significant percentage of the full population is not fully familiar 
with the SAO's tasks and responsibilities, those that do understand 
them have a positive opinion: more than 75 percent approved of the 
results of the SAO's work and its performance in carrying out its 
auditing duties. 

About 77 percent of the population believes it is important for public 
institutions to be held accountable and act with transparency and 
agrees that the SAO's research outcomes should be more widely 
disseminated. 

Many sectors of the population are interested in cases of governmental 
corruption. Of the general population, about 76 percent are interested 
in the cases of irregularities identified by the SAO. For this reason, 
although the SAO's tasks are very technical and only a qualified 
minority fully understands them, the SAO believes it must make an 
effort to offer all citizens simple, clear, and concise information. 

The survey results revealed some interesting findings related to 
specialized sectors of the population (for example, members of the 
Congress, audited entities, state audit institutions, and the media). 

Of these specialized sectors, 83 percent consider transparency and 
accountability very important issues; only 17 percent think these are 
somewhat or not important issues. The SAO's independence of entities 
it audits is also important. The survey results show that the majority 
deem external control the most reliable approach to promoting 
transparency in the use of public resources. There are doubts 
concerning the autonomy of internal control bodies, even though their 
responsibilities are highly valued as a complement to the activities 
of external control bodies. 

Regarding the quality of the audits, 67 percent believe that the SAO's 
work is performed with technical rigor. The SAO has intensified its 
quality control measures by certifying its processes under the ISO 
9001-2000 International Standard in the light of international best 
practices. 

An adequate supreme auditing practice benefits not only society but 
also the audited entities themselves. Between 67 and 70 percent-—
including the audited entities—-believe that the SAO's findings and 
recommendations have helped to improve administrative processes. 

Important results flow from a process to (1) follow up on the 
recommendations the SAO issues as a result of its audits and (2) 
assess compliance with commitments stemming from administrative 
improvements, process reengineering, simplification, and corrective 
actions. The audit's main goal should be quality improvement through 
corrective and preventive measures, not just the imposition of 
sanctions. 

Collaboration in the fight against corruption is a key component of 
supreme auditing. A significant majority (75 percent) believe that the 
SAO as an institution is achieving this objective. 

As a result of its auditing tasks, the SAO has identified 13 broad 
opacity and risk areas in public administration where government 
actions can be improved. This proactive attitude has fostered 
important law, public policy, and administrative process amendments, 
thereby correcting irregularities that represent a high cost to 
society. 

The perception of the SAO's neutrality should also be pointed out: 74 
percent consider its performance as independent from the government, 
72 percent as impartial, and 67 percent as autonomous. 

The survey shows that almost 7 years after the SAO was established, 75 
percent of the surveyed sample believe that its work has a reasonable 
degree of credibility. This is primarily the result of important 
constitutional and legal amendments that have allowed the SAO to 
conduct more effective work than its predecessor. 

Regarding the SAO's technical staff, 83 percent believe that it 
possesses the expertise necessary to conduct auditing tasks, while the 
73 percent believe that its personnel strictly comply with all due 
regulations when carrying out their tasks. 

In 2008, the SAO was subject to an international peer review of its 
performance auditing practices, with the participation of the SAIs of 
the United States of America, the United Kingdom, Canada, and Puerto 
Rico. The final outcome was largely favorable, as the review found 
that the SAO complies with INTOSAI standards. 

An SAI must complement its technical practices with a professional and 
responsible attitude and ethical values, which it fosters in working 
with its collaborators. In this regard, we were pleased to learn that 
the majority consider that the SAO performs it work with objectivity 
(74 percent) and integrity (79 percent) and that its performance is 
efficient (68 percent). 

Conclusions: 

The survey showed that society places a high value on transparency and 
accountability and that these values are regarded as indispensable 
conditions for fully exercising society's right to oversee the honest 
and efficient use of public assets. 

The research also concluded that the Superior Audit Office of Mexico 
has positioned itself as a trustworthy institution that ensures the 
rights of society and acts with objectivity, efficiency, integrity, 
and independence. 

We believe that INTOSAI's membership can benefit from our experience 
and conduct related surveys to objectively assess the ways in which 
their own societies perceive their SAIs' performance and their impact 
on improving the services rendered by public entities. 

During the XX INTOSAI Congress, we will have the opportunity to 
further discuss these issues, which undoubtedly are of significant 
interest to our fellow SAIs. In this way, we will once again make 
INTOSAI's motto a reality: "Mutual Experience Benefits All." 

For additional information, please contact the SAO at 
agonzaleza@asf.gob.mx. 

[End of section] 

Spotlight on The Strategic Plan: 

by Kirsten Astrup, INTOSAI Director of Strategic Planning: 

[Photograph: Kirsten Astrup] 

In the last issue of the Journal, I promised that I would write about 
INTOSAI's progress in developing its strategic plan for 2011-2016 in 
this issue. Preparations for the new strategic plan began at the XIX 
INCOSAI in Mexico City in November 2007, and the plan is to be ready 
for translation and printing in the summer of 2010 so that we can 
present it at the XX INCOSAI in South Africa in November 2010. We are 
now half way through this period and, therefore, it is appropriate to 
look at our achievements to date and the outlook for the coming months. 

In the July 2008 issue of the Journal, I tried to explain why we need 
a strategic plan using the image of SAIs as mountain climbers. Every 
SAI wants to reach the top of the mountain, but we have different 
paths to climb—some have to face steep rocks or waterfalls and others 
have to fight a snowstorm. The plan helps us think ahead, find 
solutions through mutual efforts, and go forward together in a 
synchronized manner. 

The strategic plan itself can be compared to a pyramid. Many of us who 
participated in the XIX INCOSAI visited the ancient city of 
Teotihuacan,"The City of the Gods," the largest and most important pre-
Aztec city of central Mexico, about 50 km northeast of modern Mexico 
City. Settled by 400 B.C., the city had a population of about 200,000 
in its prime, making it one of the largest cities in the world at the 
time. It was the region's major economic and religious center. It had 
some 2,000 single-story apartment compounds as well as great plazas, 
temples, a river channeled into a canal, and palaces of nobles and 
priests. 

The biggest building there is the Pyramid of the Sun. One of the 
largest structures of its type in the Western Hemisphere, it rises 66 
meters above ground level and measures approximately 220 by 230 meters 
at its base. About 765,000 cubic meters of material were used to build 
the pyramid. It is amazing how this structure, and of course the 
pyramids in Egypt, could have been built without the help of the 
machines and technology we have today. 

[Photograph: The Pyramid of the Sun in Teotihuacan] 

I would like to compare the structure of the Pyramid of the Sun to the 
structure of our strategic plan. The pyramid has four sides, each of 
which is equally important. If any one of the sides had been missing, 
the pyramid could not have been built. Similarly, our current 
strategic plan is based on four equally important strategic goals, 
which support each other in the same way as the four sides of the 
pyramid: 

* Goal 1: Accountability and Professional Standards; 
* Goal 2: Institutional Capacity Building; 
* Goal 3: Knowledge Sharing and Knowledge Services; 
* Goal 4: Model International Organization. 

In our plan, the building blocks are the dedicated work of our 
committees, working groups, task forces, and individual SAIs, 
resulting in layers of results, better qualified auditors, improved 
working methods, benchmarks, and standards. Each of the four strategic 
goals is needed and complements the other goals: 

* we have to increase our accountability and conduct our work in 
accordance with the highest professional standards; 

* in order to do so, we need to build the capacity within our 
organizations; 

* and we have to work together and share knowledge so SAIs are not 
reinventing the wheel; and, lastly, 

* we must aim high together, building a model international 
organization that others respect and look upon as a role model. 

But let's go back to our progress on the new plan and look at some 
milestones. At its March 2008 meeting in Washington, the Finance and 
Administration Committee laid down our approach to updating the plan: 

* The activities and programs supporting each of the four goals would 
likely change, but mission, vision, and goals would remain the same. 

* The chairs of the four goals were given the responsibility to lead 
the initial work under their respective goals. 

To assist the chairs in their work on the new strategic plan and to 
ensure that the updates were harmonized, letters were sent to the goal 
chairs to initiate the work and lay out a common approach when 
gathering information for the update. 

During the summer of 2008, the goal chairs worked on their proposed 
strategies in a thorough and professional way, asking for input from 
subcommittees, working groups, and task forces and consulting steering 
committee members, among others. The introduction to the plan and the 
existing strategies and programs sections were updated, taking into 
account what had been implemented under the current plan and the 
expected outcomes by INCOSAI 2010. 

A first draft was presented to the established Task Force on the 
Update of the Strategic Plan, which is chaired by the SAI of the 
United States, at a meeting in London in October 2008. Based on 
discussions with the task force at that time, the draft plan was 
divided into two documents. 

The first document is called Report on Strategic Plan 2005-2010: 
Platform to build the next strategic plan on. This document describes 
the results and achievements from implementing the first strategic 
plan and presents the INTOSAI organizational structure. By giving an 
overview of the results for each goal at the end of the plan period, 
the report provides an information basis or platform for the second 
strategic plan, which will be adopted by the XX INCOSAI in South 
Africa in 2010. It presents the existing strategies, programs, and 
organizational structure for each goal, describing the progress that 
has been made and the anticipated situation when the new plan is 
launched. 

The second document, Strategic Plan 2011-2016, focuses on the future 
without giving any historical information. Its structure is the same 
as that of the current plan. INTOSAI's mission, vision and goals 
remain the fundamentals that the plan is based upon. This document 
presents the proposed strategies for the next strategic plan period as 
drafted by the goal chairs. 

During the Governing Board meeting in November 2008, no major changes 
were proposed to the draft. But as the plan is updated, it will need 
to reflect the concepts and issues contained in the donor funding 
program of the Global Partnership for Supporting the SAI Community. I 
hope that these updates can be incorporated before the next Governing 
Board meeting in November 2009. 

The two draft documents mentioned above will soon be presented to you 
for your consideration and feedback. I look forward to receiving your 
responses. 

In the July issue of the Journal, I will write about the importance of 
knowledge sharing, as I have just returned from the first meeting of 
the Knowledge Sharing Steering Committee in India. 

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

[End of section] 

Inside INTOSAI: 

20th United Nations/INTOSAI Symposium Held in Vienna: 

In cooperation with the United Nations (UN), the INTOSAI General 
Secretariat organized the 20th UN/INTOSAI Symposium in Vienna, 
Austria, February 11-13, 2009. The topic was "INTOSAI—Active partner 
in the international anti-corruption network; Ensuring transparency to 
promote social security and poverty reduction." 

This was the most successful UN/INTOSAI Symposium in the more than 40 
years' history of these events. More than 170 participants represented 
68 different SAIs (including 40 heads of SAIs) and high-ranking 
representatives from eight different international organizations and 
institutions: the Institute of Internal Auditors (IIA), Interpol, 
German Technical Cooperation (GTZ), the Organisation for Economic 
Cooperation and Development (OECD), the European Anti-Fraud Office 
(OLAF), the UN Office on Drugs and Crime, the UN Department of 
Economic and Social Affairs, and the World Bank. 

[Photograph: Participants in the 20th UN/INTOSAI Symposium in Vienna 
in February 2009] 

The participants and speakers stressed the importance of independence, 
adequate training, and public reporting by SAIs. They agreed that 
because SAIs oversee all government operations, they are uniquely 
positioned to fight corruption. They stated that INTOSAI considers its 
main task to be increasing transparency, promoting good governance, 
guaranteeing accountability, fighting corruption, and strengthening 
public confidence in government institutions and their work. They also 
noted that INTOSAI must lead by example in the fight against 
corruption and that the organization has fulfilled its responsibility 
to ensure transparency and prevention through a host of activities and 
measures. 

Recommendations: 

The symposium adopted recommendations by an overwhelming majority. 
(See http://www.intosaiorg/blueline/upload/sympcond1602e.pdf for the 
complete text of the conclusions and recommendations.) 

Participants agreed on the need to promote integrity by building a 
culture that rejects corruption and ensures responsible governance. 
They also underscored the need to maintain and enhance accountability 
and transparency and to deter fraud and corruption. 

Participants recommended that the required legal bases (anti-
corruption laws, including codes of conduct and codes of ethics) be 
created and strengthened to adequately address corruption, fraud, and 
mismanagement in the public and private sectors. Participants also 
recommended that close international cooperation be fostered to 
optimize the exchange of information and know-how and to increase 
needed training activities. 

In addition, the participants advocated the need for SAIs and INTOSAI 
to collaborate closely with international organizations (for example, 
the UN organizations, the World Bank, the OECD, Interpol, the IIA, 
OLAF, and civil society) in anticorruption networks. 

The INTOSAI Working Group on the Fight against International Money 
Laundering and Corruption strongly proposed the following: 

* strengthening cooperation between INTOSAI and SAIs to (1) prevent 
and detect corruption and money laundering and (2) facilitate the 
exchange of information as well as the development of typologies and 
guidelines used by SAIs; 

* strengthening cooperation between INTOSAI and international 
organizations involved in fighting corruption; 

* identifying national rules, measures, policies, and programs for 
SAIs to detect and prevent corruption; and; 

* identifying relevant anti-money-laundering and corruption training 
programs and cooperating with IDI when specialist training is needed. 

The symposium unanimously agreed that INTOSAI should draft standards 
and best practice notes for SAIs to fight corruption, fraud, and 
mismanagement and to foster the appropriate communication of such 
standards and notes by involving the INTOSAI Development Initiative 
and other stakeholders. 

The participants also stated that the INTOSAI strategic plan for 2011-
2016 should pay attention to the fight against corruption and 
mismanagement. 

The participants stressed the importance of ensuring an appropriate 
constitutional framework in line with the Lima and Mexico 
declarations. This framework should provide for a comprehensive audit 
mandate, with unlimited access to information, and allow for the open 
publication of SAI reports. Furthermore, it should support 
institutional capacity building and staffing required for SAIs' 
organizational and financial independence. These are considered 
prerequisites for enhancing the credibility of SAIs in the fight 
against corruption, fraud, and mismanagement. In this regard, it would 
be helpful to work out guidance for implementing the Lima and Mexico 
declarations and to emphasize the importance of appropriate training 
and peer reviews. 

The 13 recommendations of the symposium culminated in the conviction 
that the Lima and Mexico declarations should be integrated in the body 
of law governing the international community of nations through a 
pertinent UN resolution, as these texts protect the independence of 
SAIs, which is required for effective government audit. 

Conclusions: 

The 20th UN/INTOSAI Symposium demonstrated in a convincing manner that 
INTOSAI is an active partner in tackling the risks posed by 
corruption, fraud, and mismanagement. Much has been achieved and those 
areas where work is in progress, as well as those in need of more 
fundamental assistance, have been identified. 

INTOSAI is unique in its global reach, and its members have experience 
in every type of operational government system. SAI staff often see 
examples of corruption in their day-to-day work and report these 
findings to judicial authorities without fear or bias. 

With the right support and investment, there is always more that can 
be done to prevent corruption and fraud; the conclusions and 
recommendations of the 20th UN/ INTOSAI Symposium rightly draw 
attention to these areas. Nevertheless, the results of the symposium 
discussions clearly demonstrate that although there are many areas for 
further work, INTOSAI and its members are active and effective 
partners in the fight against corruption, fraud, and mismanagement. 

For further information, contact the INTOSAI General Secretariat: 

E-mail: intosai@rechnungshofgv.at. 
Web site: www.intosai.org. 

New Publication Process for ISSAIs Approved: 

At the October 2008 Professional Standards Committee (PSC) steering 
committee meeting in Beijing, China, the delegates adopted a new 
publication process for International Standards of Supreme Audit 
Institutions (ISSAI) and INTOSAI Guidance for Good Governance (INTOSAI 
GOV). The new process does not differ significantly from the previous 
procedure and can best be illustrated in figure 1. 

Figure 1: Publication Process for ISSAIs: 

[Refer to PDF for image: illustration] 

ISSAI/INTOSAI: GOV number, working title of guideline, and year of 
Congress approval. 

Optional presentation of preliminary draft. 

Exposure draft open for comments for 90 days; Comments are 
incorporated into the exposure draft, which changes status and becomes 
an endorsement version. 

Approval by the Steering Committee. 

Endorsement version; The endorsement version is translated into the 
five official INTOSAI languages. 

Approval by the Steering Committee and Governing Board. 

Final version approved by INCOSAI. 

Source: www.issai.org. 

[End of figure] 

The most significant new features are the following: 

* Exposure drafts now require the approval of only the PSC steering 
committee. 

* The point of access for exposure drafts is now www.issai.org, but 
comments should be forwarded directly to the subcommittee or project 
responsible for elaborating the guidance. 

* Subcommittees and projects are required to forward to the PSC 
Secretariat an overview of comments received on an exposure draft for 
display on www.issai.org. 

E-mail Update Service: 

Immediately before the steering committee meeting, the PSC Secretariat 
launched an e-mail update service on www.issai.org. This free service 
is offered to all those interested in public sector auditing and is 
particularly relevant to those who want to be notified immediately 
when new exposure drafts of ISSAIs and INTOSAI GOVs are posted on the 
Web site and are open for professional comments. At present, 14 
exposure drafts are open for comment on the ISSAI Web site. These 
drafts deal with transparency and accountability, compliance audit 
guidelines, and financial audit guidelines. 

For additional information see www.issai.org. 

Knowledge Sharing Steering Committee Holds Initial Meeting in New 
Delhi: 

The first meeting of the Knowledge Sharing Steering Committee was held 
March 5 and 6,2009, in New Delhi. The primary purpose of the meeting 
was to inaugurate the committee and approve its draft terms of 
reference. The steering committee was established to implement the 
decision at the Ka INCOSAI to create a knowledge sharing and knowledge 
services committee so that the functioning of goal 3 would be 
consistent with the other goals in the strategic plan. 

Representatives of 10 of the goal 3 working groups and task forces 
attended the meeting, along with liaisons from goals 1 and 2; the 
INTOSAI Director of Strategic Planning; and representatives of the 
INTOSAI General Secretariat, the INTOSAI Development Initiative (IDI), 
and this Journal. During the meeting, members of the committees, 
working groups, and task forces and other participants presented 
reports on progress achieved to date and plans for the future. 

Vinod Rai, Comptroller and Auditor General of India and chairman of 
the steering committee, welcomed the delegates at a reception held at 
the Taj Mahal Hotel the evening before the official meeting began and 
on the first day of the meeting, which was held at the offices of the 
Comptroller and Auditor General of India. 

Alexander Semikolennykh, the goal 3 liaison from the Russian 
Federation Chamber of Accounts, indicated his SAI's support for the 
draft terms of reference and agreed that the terms conformed to the 
strategic plan for 2005-2010 and the responsibilities INTOSAI 
recommends for the goal liaison. He further stated that the Chamber 
looks forward to working closely with the committee chair and 
facilitating interaction with all SAIs to achieve the strategic 
objectives of goal 3. 

In remarks on behalf of INTOSAI General Secretary Josef Moser, 
Gertrude Schlicker stressed the importance of knowledge sharing, which 
is directly linked to INTOSAI's motto, "Mutual Experience Benefits 
All." She affirmed that knowledge sharing can, therefore, be 
considered one of the main pillars of INTOSAI. 

Kirsten Astrup, INTOSAI Director of Strategic Planning, reported on 
the development of the INTOSAI strategic plan, emphasizing adherence 
to the principles of consultation and consensus in its development. 
The goal structure of the 2011-2016 strategic plan remains unchanged 
from the previous plan, but changes are being made to activities and 
plans as INTOSAI makes progress towards its goals. 

IDI's presentation was made by Magnus Borge, Director General, and 
Elizabeth Wallman, Project Manager. They highlighted the concept of 
knowledge management and IDI's establishment of a knowledge management 
team in 2008. The team's work led them to an awareness of the four 
components of knowledge management—creating, capturing, applying, and 
sharing knowledge. They emphasized that all the elements are necessary 
to enhance SAI performance. 

Muriel Forster, the new Journal editor, reported that the Journal will 
be seeking input from committee members and the INTOSAI membership on 
ways to keep the Journal useful and vital and will also be focusing on 
enhancing its Web site (www.intosaijournal.org). 

Reports from Goal 3 Task Forces and Working Groups: 

Representatives of 10 of the goal 3 task forces and working groups 
reported on their goals and activities. 

* Communications Strategy Task Force (Austria): 

To improve communications inside and outside of INTOSAI, the task 
force is developing its draft communication framework, its Web site-
linked template for INTOSAI product executive summaries, and its 
support for the 2009 INTOSAI theme—independence. 

* Working Group on Accountability for and Audit of Disaster-related 
Aid (European Court of Audit): 

The working group's goal is to develop guidance and good practices and 
promote a standard information structure to improve the efficiency and 
effectiveness of assistance provided in disasters. Using its 
experience from the INTOSAI tsunami task force, the working group is 
approaching international standard-setting bodies and will report to 
the XX INCOSAI with proposed guidance to be adopted. The working 
group's Web site is http://www.intosai-tsunami.org. 

* Working Group on Environmental Auditing (Estonia): 

The working group's central theme is climate change and its goals are 
to provide more guidance materials, facilitate joint and concurrent 
audits, enhance information dissemination, and increase cooperation 
with international organizations. Currently, the group's activities 
include developing audit guidance materials, a coordinated climate 
change audit with multiple SAIs, a biodiversity training course, and a 
Web page. The working group's Web site is http://www.environmental-
auditing.org. 

* Program Evaluation (France): 

This working group has focused on the definition and methodology of 
evaluation and promoted good practices and implementation. Its report 
addressing the challenges, definition, planning issues, and conduct of 
program evaluations is being translated into INTOSAI's official 
languages and should be submitted at the XX INCOSAI. 

* Information Technology (India): 

The working group's goal is to support SAIs in developing their 
knowledge and skills in the use and audit of information technology 
(IT). Its ongoing projects include developing IT governance reference 
materials, an IT database on e-governance, guidance for audit systems 
development, strategies to address risk for e-governance projects, IT 
tools for electronic workpapers, and measures to counter fraud in the 
IT environment. The working group's Web site is www.intosaiitaudit.org. 

* Public Debt (Mexico): 

The goal of this working group is to publish guidelines and other 
informative materials for SAIs to use to encourage proper reporting 
and sound public debt management. The working group is reviewing 
members' analyses and feedback to enhance its strategic plan based on 
recommendations from the Ka INCOSAI, developing a database of experts 
on public debt auditing to assist IDI in its capacity-building 
activities, and working with IDI and the United Nations Conference on 
Trade and Development to implement a transregional capacity-building 
program to audit public debt management. The working group's Web site 
is http://www.intosaipdc.org.mx. 

* Key National Indicators (Russian Federation): 

The goal of this working group is to support (1) SAIs in their efforts 
to assess the efficiency and effectiveness of government activities 
based on key national indicators and (2) INTOSAI in promoting the 
development and use of key national and supranational indicators. The 
working group signed a memorandum of understanding with the 
Organisation for Economic Co-operation and Development (OECD) focusing 
on developing cooperation and conducting training on OECD's global 
project to measure the progress of societies. Future projects include 
devising a logic model for designing and implementing national 
strategies, creating communication networks for evaluating social and 
economic development, and providing training on implementing key 
national indicators. The working group's Web site is 
http://intosai4kni.org. 

* Value and Benefits of SAIs (South Africa): 

The scope of the working group is threefold and focuses on: 

* examining independence, transparency, quality assurance, and 
relevance in the performance of SAI activities, 
* examining the impact of auditing, and, 
* developing appropriate measurement indicators and tools. 

This working group and others face a major challenge in contacting 
SAIs when the contact details on SAI Web sites are not current. The 
working group's first meeting was held March 9-11, 2009, in Sun City, 
South Africa, and it expects to finalize its work before the XX 
INCOSAI, where the value and benefits of SAIs is a congress theme. 

* Privatization, Economic Regulation and Public-Private Partnerships 
(United Kingdom): 

The goals of the working group are to identify and examine problems 
facing SAIs in the audit of privatization, exchange information on SAI 
experiences in this area, and facilitate dissemination of information 
to INTOSAI members. The group has produced multiple sets of 
guidelines, technical cases, and a guide to and dictionary of 
privatization terms, among other products. The United Kingdom has held 
the secretariat for the working group since 1993 and has requested 
that another member take over this responsibility; however, no SAI has 
indicated a willingness to do so to date. The 15th meeting of the 
working group was held in Moscow March 17-18, 2009. The working 
group's Web site is http://www.nao.org.uk/nadintosai/wgap/home.htm. 

For the meeting's closing presentation, the SAI of Denmark briefed the 
committee on the INTOSAI framework of International Standards of SAIs 
(ISSAI) and INTOSAI Guidance on Good Governance (INTOSAI GOV). The 
ISSAI framework merges all existing and new INTOSAI standards and 
guidelines; it currently includes about 80 official standards and 
guidelines developed by working groups under goals 1 and 3. The 
briefing explained the process for publishing ISSAIs and INTOSAI GOVs, 
from the original draft prepared by an SAI to the official INTOSAI 
document. The Web site (www.issai.org) provides guidance and documents 
and includes a service whereby subscribers can sign up to receive e-
mail updates on selected issues. 

With the conclusion of the working group's presentations, the 
committee membership reviewed and agreed to the steering committee's 
draft terms of reference. According to the terms, the chair agreed to 
coordinate working group activities, consult with the membership, 
ensure that committee activities are consistent with the strategic 
plan, develop a knowledge sharing committee work plan and Web site, 
and report annually to the INTOSAI Governing Board. 

With all business concluded, Mr. Rai closed the conference. The SAI of 
India will incorporate the comments on the terms of reference and will 
circulate the proceedings to the committee membership. Mr. Rai added 
that the committee will facilitate and promote its work through Web 
sites and will align its work plan with the timing of the XX INCOSAI. 
He also pledged to maintain regular consultation with the committee's 
membership until the next committee meeting in 2010. 

For additional information contact Sudha Krishnan, Office of the 
Comptroller & Auditor General of India, at krishnanS@cag.gov.in. 

Working Group on Environmental Auditing Meeting Held in Qatar: 

In January 2009, the INTOSAI Working Group on Environmental Auditing 
(WGEA) held its 12th meeting in Doha, Qatar. This was the largest 
INTOSAI working group meeting held to date, with 192 representatives 
from 66 countries attending, including 20 heads of SAIs. 

The main topics addressed at the meeting included auditing 
environmental agreements and conventions and the management of natural 
resources, climate change, emerging topics, and lessons learned on 
environmental auditing. There were interactive parallel sessions on 
projects related to climate change, sustainable energy, fisheries, 
forestry, and minerals and mining. There was also a tutorial on waste 
management. The Chair of the WGEA would like to thank the SAIs of 
Norway, the Czech Republic, South Africa, Indonesia, Tanzania, and 
Canada for successfully leading the sessions. The feedback 
questionnaire showed that these interactive sessions were much 
appreciated and provided one of the main learning components of the 
meeting. 

[Photograph: Participants in the 12th meeting of the INTOSAI Working 
Group on Environmental Auditing in Qatar] 

In recent years, working group members have devoted a lot of attention 
to reducing our own footprints on the environment and making SAIs 
"greener" and environmentally friendly. During this meeting, the 
National Audit Office of the United Kingdom led a panel discussion on 
sustainability in a modern audit office. The session focused on four 
key questions: 

* What sustainability topics can we audit? 

* How should we audit government operational impacts? 

* What good sustainability practices have we identified that we should 
adopt ourselves? 

* What are the benefits or risks from external reporting of SAIs' 
operational impact on the environment? 

The heads of the Brazilian and Indonesian SAIs and representatives 
from the SAIs of China and the United States provided valuable 
information on their experiences. This led to active discussions among 
the assembly members. 

Experts from international organisations gave keynote addresses 
sharing their experiences. These experts were Stephen Lintner from the 
World Bank, Martin Parry from the Intergovernmental Panel on Climate 
Change, Arnold Kreilhuber from the United Nations Environment 
Programme (UNEP), Kalev Sepp from the International Union for 
Conservation of Nature, and Marwan Hamada form the Ministry of 
Environment of Qatar. 

During the meeting, 17 SAIs made presentations sharing their knowledge 
and work with participants, and 7 additional SAIs contributed reports 
on important environmental auditing work to the meeting compendium. 
This knowledge sharing is the most important factor in making the 
working group meetings a success. In addition, 10 countries presented 
relevant issues audited in their country through a poster display 
organized during the meeting. Before the main working group meeting, 
69 participants from 37 countries attended the first training course 
on biodiversity. The WGEA Secretariat's desire is that SAIs in every 
INTOSAI region take responsibility for sharing knowledge on how to 
audit biodiversity issues with other SAIs and that more audits will be 
conducted on these topics in the coming years. 

The organizers wish to thank all the delegates for their active 
participation and valuable input. Special thanks go to Salah Ghanim Al 
Ali and his staff at the State Audit Bureau of Qatar for their 
excellent organization and warm hospitality as hosts of the meeting. 

All the meeting materials and other relevant information on 
environmental auditing can be found on the WGEA's website: 
www.environmental-auditing.org. 

The next WGEA meeting is to be held in June 2010 in China. Everyone is 
invited to participate! 

For additional information, contact the WGEA Secretariat in the 
National Audit Office of Estonia: 
E-mail: margit.lassi@riigikontroll.ee. 

[End of section] 

IDI Update: 

IDI Update keeps you informed of developments in the work and programs 
of the INTOSAI Development Initiative. To find out more about IDI and 
to keep up to date between editions of the Journal, look at the IDI 
website: www.idi.no. 

IDI-AFROSAI F/CREFIAF Train the Trainer Program: 

IDI and AFROSAI-F/CREFIAF (the regional organization for French-
speaking Africa) are delivering another train the trainer program, 
which will give the region a new group of IDI-certified training 
specialists. A 7-week Course Design and Instructional Techniques 
Workshop took place in Tunisia in February and March 2009. The 
workshop included a module on capacity building that will enable the 
participants to introduce and facilitate capacity-building initiatives 
in their SAIs. As part of this workshop, the participants designed a 
course on audit methodology. This course is to be used in 2010 and 
2011 to train a large number of auditors from the regional SAIs. 

IDI/ASOSAI Blended Train the Trainer Program: 

IDI and ASOSAI are running a blended learning program to train a new 
group of IDI certified training specialists in the region. In March 
2009, the program instructors held a 2-week meeting in Bhutan to plan 
and prepare for the remaining part of the program. After the Course 
Design and Development Workshop held in Vietnam in November 2008, the 
37 program participants completed a 6-week practicum. During this 
phase, they collaborated online on the project Web site to design and 
develop audit courses on Developing a Strategic Plan for SAIs and 
Developing the Professional Capacity of SAIs. The participants will 
reconvene in China for the Instructional Techniques Workshop in May 
2009. 

IDI/OLACEFS Needs Assessment Program: 

IDI and OLACEFS launched a Needs Assessment Program in the region in 
2008. The program is being delivered twice because of the regional 
SAIs' strong interest in the topic. In September 2008, teams from the 
first group of eight SAIs attended the Needs Assessment Workshop. 
After the workshop, they performed institutional needs assessments of 
their SAIs. In February 2009, the needs assessment teams held
a 1-week review meeting in Panama so that the teams could present the 
results of the needs assessments conducted in their SAIs and get 
feedback on their reports from peers. During the meeting, participants 
also commented on the needs assessment tools and framework they used 
to assess their SAIs' needs. Another objective of this review meeting 
was to suggest ways to proceed and use the results of these 
assessments to develop SAI capacity. 

The second round of the Needs Assessment Program will be launched in 
2009. The instructors met in Costa Rica in March 2009 to plan and 
prepare for the next workshop, which will be delivered in June 2009 to 
needs assessment teams from nine SAIs in the region. 

CAROSAI Meetings and Master Classes for Human Resource Development: 

Several meetings were held in CAROSAI in February 2009. The first was 
a 1-day meeting of the Regional Institutional Strengthening Committee, 
which determined the terms of reference for four committees 
established to implement the CAROSAI strategic plan for 2008-2011 and 
to develop and adopt an operational plan for 2009. Following this, the 
National Audit Office of United Kingdom delivered a 2-day Master Class 
on Human Resource Development for SAI heads and senior management. 
This meeting was followed by a needs assessment focus group to 
consolidate and confirm the results of the needs assessment survey 
carried out in December 2008 and January 2009 and to discuss plans to 
address the needs of SAIs in the region. Finally, a day
was set aside for a strategic planning meeting for the Capacity 
Building Program on Quality Assurance for Financial Audits. The 
program design for the proposed quality assurance program was also 
discussed with the heads of CAROSAI SAIs. 

IDI and Liaison with the INTOSAI Community: 

IDI representatives attended and reported at the following events in 
recent months: meeting of the INTOSAI Working Group on Environmental 
Auditing (Qatar), EUROSAI Training Committee meeting (Portugal), 
meeting of the CAROSAI Regional Institutional Strengthening Committee 
(St. Lucia), inaugural meeting of the AFROSAI Capacity Building 
Committee (South Africa), steering committee meeting of the INTOSAI 
Knowledge Sharing Committee (India), meeting of Subcommittee 1 of the 
Capacity Building Committee (Sweden), ARABOSAI/EUROSAI Conference 
(France), and the meeting of the PASAI Transitional Working Group and 
Subregional Audit Support program (New Zealand). The IDI's annual 
board meeting was held in Oslo on March 18. 

Contacting IDI: 

For additional information, contact IDI:
E-mail: idi@idi.no. 
Web site: www.idi.no. 

[End of section] 

INTOSAI 2009 Events: 

April 19-23: 
18th meeting of the Working Group on IT Audit, Doha, Qatar. 

April 21-22: 
Financial Audit Guidelines Subcommittee meeting, Luxembourg. 

April 21-23: 
Meeting of the Working Group on Key National Indicators, Beijing, 
China. 

April 28-30: 
3rd Performance Audit Subcommittee (PAS) Meeting, Oslo, Norway. 

June: 9-11: 
Meeting of the Working Group on the Value and Benefits of SAIs, South 
Africa. 

June: 17-19: 
6th Professional Standards Committee Steering Committee meeting, 
Brasilia, Brazil. 

June: 24-26: 
Meeting of the Working Group on Accountability for and Audit of 
Disaster-related Aid, Korea. 

July 14-16: 
Meeting of the Working Group on the Fight Against International Money 
Laundering and Corruption, Jakarta, Indonesia. 

July 20-24: 
PASAI Congress, Palau. 

July TBD: 
Meeting of the Working Group on IT Audit, Doha, Qatar. 

August 3-6: 
Meeting of the Working Group on Environmental Auditing Steering 
Committee, Bali, Indonesia. 

October 4-10: 
XIX OLACEFS General Assembly, Asuncion, Paraguay. 

November 16-18: 
59th INTOSAI Governing Board, Cape Town, South Africa. 

TBD = To be determined. 

Editor's Note: This calendar is published in support of INTOSAI's 
communications strategy and as a way of helping INTOSAI members plan 
and coordinate schedules. Included in this regular journal feature 
will be INTOSAI-wide events and regionwide events such as congresses, 
general assemblies, and board meetings. Because of limited space, the 
many training courses and other professional meetings offered by the 
regions cannot be included. For additional information, contact the 
Secretary General of each regional working group. 

[End of April 2009 Journal]