Shaping SAI Aruba’s Strategic Direction with the SAI PMF
By Xiomara Croes-Williams, Chairwoman of Court of Audit Aruba, Chair of CAROSAI
During the 12th Caribbean Organisation of Supreme Audit Institutions (CAROSAI) Congress in Aruba, the Capacity Building Committee meeting at the 24th INCOSAI conference in Brazil, and the INTOSAI Donor Cooperation meetings in Jamaica, the Court of Audit Aruba had the opportunity of sharing its results and experiences in conducting the SAI Performance Measurement Framework (PMF) assessment. This assessment played a pivotal role in shaping SAI Aruba’s strategic direction, and subsequently, initiated a systematic capacity-building process supported by active participation in the IDI’s Strategy, Performance, Measurement and Reporting (SPMR) initiative.
Commencing amidst the COVID-19 pandemic in 2020, SAI Aruba undertook a comprehensive SAI PMF assessment. The primary goal was to establish a baseline measurement of its current performance, identifying strengths and weaknesses. Its commitment to internal organizational strengthening and showcasing value to stakeholders and citizens guided this assessment. Moreover, it served as a foundational step towards ISSAI implementation, enhancing audit processes, and ensuring quality.
Aligning with its commitment to continuous improvement, SAI Aruba aspires to adopt and implement the International Standards for Supreme Audit Institutions (ISSAI). Consequently, an assessment of the current situation and performance was imperative. The evaluation provided a precise baseline measurement targeting ISSAI 1, 10, 30, 40, 200, 300, and 400. Following basic online training in May 2020 on the SAI PMF methodology, the assessment officially commenced in July 2020, concluding on the 7th of July 2021, with the report published on the 27th of August 2021.
The SAI PMF, rooted in four crucial principles—holistic approach, evidence-based, identification of value and benefits, and performance measurement—encompassed all facets of the institution and was not limited to audit work. Legal frameworks, corporate governance, financial assets management, human resources, and communication management were all subjects of the assessment.
“Aligning with the SDG principle of inclusivity, it is crucial to delve into considerations of professional standards tailored to small islands within the INTOSAI Framework for Professional Practice. This exploration is vital for achieving a heightened adherence to quality standards among small island SAIs.”
Xiomara Croes-Williams
Taking action post-assessment, Court of Audit Aruba embarked on several initiatives within its control and collaborated with external partners on areas beyond its influence. These initiatives included participation in IDI’s SPMR initiative, updating SAI legislation for enhanced independence, developing an education program, entering into a cooperation agreement with Court of Audit Netherlands for support, procuring an audit software, and collaborating with the University of Aruba for an internship program and communication plan development.
Reflecting on the experiences during the SAI PMF assessment, SAI Aruba encountered positive aspects such as effective communication, strong support, accessible internal information, well-aligned training, and collaborative teamwork. Challenges included language barriers, constructive discussions impacting planning, the small size and limited capacity of SAI Aruba, and the complex conversion of root cause analysis to integration analysis. Conducting SAI PMF took 50% of our capacity and created the awareness of “It’s not a one size fits all principle” when adopting and implementing ISSAIs.
The XII CAROSAI Congress held in Aruba in May 2022 addressed all these topics influencing small island SAIs, resulting in awareness and more understanding which ultimately lead to the unanimous adoption of the CAROSAI motion, during the CBC-IDC-IFAC meetings in Jamaica. These gatherings in Jamaica signified a milestone in CAROSAI’s efforts to become a strong regional organization, emphasizing the strengthening of collaborations between donors and INTOSAI regional organizations supporting Small Island Developing States (SIDS) and developing countries, advocating for their interests.
Furthermore liaisons were also established with members of sister institutions from OLACEFS, with a special mention to SAI Mexico, who are willing to provide necessary assistance to SAI Aruba and foster a closer collaboration with CAROSAI.
In this context, the establishment of the Oaxaca Declaration during the XXXI General Assembly of OLACEFS is particularly noteworthy. This declaration articulated in Article 9 the creation of a community of auditors with expertise in crisis situations. Contributions from this community will be shared with other INTOSAI regions, particularly with CAROSAI. The unanimous acceptance of this declaration by all OLACEFS members was highly significant.
In conclusion, prioritizing the efficient and effective enhancement of capabilities for small island SAIs is essential, with a key emphasis on minimizing disruptions to daily operations. Aligning with the SDG principle of inclusivity, it is crucial to delve into considerations of professional standards tailored to small islands within the INTOSAI Framework for Professional Practice. This exploration is vital for achieving a heightened adherence to quality standards among small island SAIs.
For the strategic period of 2023-2026, SAI Aruba will focus on implementing ISSAIs for compliance and performance audits. Achieving financial and organizational independence remains crucial, with ongoing efforts to adapt legislation and mandates. The development and implementation of a communication strategy for higher impact are also in plans.
As for CAROSAI, we will continue to provide the necessary institutional support and professional development of the staff to member SAIs to enable them to remain relevant and make a difference in the lives of citizens. In the current strategic cycle (2023-2025), CAROSAI has realigned its priorities to better face the challenges and draw on the opportunities that lie ahead. We are advocating the importance for SAIs to be independent, effective and professional organizations. We are facilitating the adoption and implementation of applicable audit standards for SAIs to deliver high quality audits and demonstrate relevance. We are promoting the establishment of effective stakeholder relations and regional cooperation. And we are building on our internal governance to strengthen CAROSAI as a regional organization in order to deliver on our mandate to create stronger regional SAIs.
