This is the accessible text file for CG Presentation number GAO-08- 381CG entitled 'Partnering For Progress: Working Together to Strengthen Supreme Audit Institutions (SAIs)' which was released on December 27, 2007. This text file was formatted by the U.S. Government Accountability Office (GAO) to be accessible to users with visual impairments, as part of a longer term project to improve GAO products' accessibility. Every attempt has been made to maintain the structural and data integrity of the original printed product. Accessibility features, such as text descriptions of tables, consecutively numbered footnotes placed at the end of the file, and the text of agency comment letters, are provided but may not exactly duplicate the presentation or format of the printed version. The portable document format (PDF) file is an exact electronic replica of the printed version. We welcome your feedback. Please E-mail your comments regarding the contents or accessibility features of this document to Webmaster@gao.gov. This is a work of the U.S. government and is not subject to copyright protection in the United States. It may be reproduced and distributed in its entirety without further permission from GAO. Because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. Partnering For Progress: Working Together to Strengthen Supreme Audit Institutions (SAIs): David M. Walker: Head of the GAO: Comptroller General of the United States: Vice-Chairman, INTOSAI Finance and Administration Committee: Dr. Ahmed El-Midaoui: Premier President, Court of Accounts of Morocco: Chairman, INTOSAI Capacity Building Committee: Ninth Meeting of the Joint Venture on Public Financial Management: Working Party on Aid Effectiveness: December 19, 2007: Paris, France: GAO-03-381CG: International Organization of Supreme Audit Institutions (INTOSAI): * 188 national audit offices dedicated to fighting corruption, improving governance, and public accountability and transparency: * Our motto: “Mutual experience benefits all” INTOSAI Mission: INTOSAI is an Independent, Autonomous, Professional and Non Professional and Non-political Organization, Affiliated with the UN, that: * Provides mutual support for all member SAIs; * Fosters exchange of ideas, knowledge, and experience; * Promotes continuous improvement among SAIs; and: * Serves as the recognized voice of SAIs. INTOSAI Strategic Plan: INTOSAI Strategic Plan Framework, 2005-2010: Mission: INTOSAI is an autonomous, independent, professional and nonpolitical organization established to provide mutual support; foster the exchange of ideas, knowledge, and experiences; act as a recognized voice of supreme audit institutions (SAIs) within the international community; and promote continuous improvement among diverse member SAIs. Vision: Promote good government by enabling SAIs to help their respective governments improve performance, enhance transparency, ensure accountability, maintain credibility, fight corruption, promote public trust, and foster the efficient and effective receipt and use of public resources for the benefit of their peoples. Strategic Goals: Goal 1: Accountability and Professional Standards: Promote strong, independent, and multidisciplinary SAIs by (1) encouraging SAIs to lead by example, and (2) contributing to the development and adoption of appropriate and effective professional standards. Goal 2: Institutional Capacity Building: Build the capabilities and professional capacities of SIAs through training, technical assistance, and other development activities. Goal 3: Knowledge Sharing and Knowledge Services: Encourage SIA cooperation, collaboration, and continuous improvement through knowledge sharing, including providing benchmarks, conducting best practice studies, and performing research on issues of mutual interest and concern. Goal 4: Model International Organization: Organize and govern INTOSAI in ways which promote economical, efficient, and effective working practices, timely decision-making, and effective governance practices while maintaining due regard for regional balance and the different models and approaches of member SAIs. Core Values: * Independence; * Integrity; * Professionalism; * Credibility; * Inclusiveness; * Cooperation; * Innovation. Source: GAO. INTOSAI Organization: [See PDF for image] The figure is an organizational chart, as follows: Top level: INCOSAI; Second level: Governing Board (18 voting members); Third level: Regional Working Groups; Secretary General - Austria; - Director of Strategic Planning - Norway; Fourth level: Goal 1: Professional Standards: * Chair: Denmark; * Liaison: Libya; * Subcommittee on Financial Audit Guidelines: Sweden; * Subcommittee on Compliance Audit: Norway; * Subcommittee on Performance Audit: Brazil; * Subcommittee on Internal Control Standards: Belgium; * Subcommittee on Accounting and Reporting: Canada; * Ad-hoc Group Transparency and Accountability: France. Goal 2: Capacity Building: * Chair: Morocco; * Liaison: USA; * IDI: Norway; * INTOSAI/UN-Platform Chairs: Korea; * Subcommittee 1: Promote Increased Capacity Building Activities Among INTOSAI Members: United Kingdom; * Subcommittee 2: Develop Advisory and Consultant: Peru; * Subcommittee 3: Promote Best Practices and Quality Assurance Through Voluntary Peer Reviews: Germany. Goal 3: Knowledge Sharing: * Chair: India; * Liaison: Russian Federation; * International Journal of Government Auditing: USA; * Working Group on Public Debt: Mexico; * Working Group on IT Audit: India; * Working Group on Environmental Auditing: Estonia; * Working Group on Privatization, Economic Regulation and Public- Private Partnerships (PPP): United Kingdom; * Working Group on Programme Evaluation: France; * Working Group on the Fight Against International Money Laundering and Corruption: Peru; * Working Group on the Audit of Disaster–Related Aid: ECA; * Working Group on Key Indicators of SAIs: Russian Federation; * Working Group on Value and Benefits of SAIs: South Africa; * IF INTOSAI Communication Strategy: General Secretariat/Austria. Goal 4: Model International Organization: * Chair: Saudi Arabia; * Vice Chair: USA; * Finance and Administration Committee: - 5 voting members: Saudi Arabia; USA; China; Norway; Venezuela; - Ex officio members: Secretary General; Hungary. Source: GAO. [End of figure] Recent Accomplishments: XIX INTOSAI Congress Adopted Standards, Guidelines and Best Practices: * Accords of Mexico – Two Major Themes: - Management, Accountability and Audit of Public Debt; - Performance Assessment Systems Based on Key Indicators; * Mexican Declaration on SAI Independence; * Guidelines Related to SAI Independence; * 9 Financial Audit Guidelines (with IAASB); * Best Practice on Audit of Privatizations; * Guidance for Conducting a Public Debt Audit; * Guide to Building Capacity in SAIs. Accountability Organization Maturity Model: [See PDF for image] This figure is a pyramid of concepts that comprise the Accountability Organization Maturity Model. The pyramid consists of the following levels from bottom to top: * Combating Corruption; * Enhancing Transparency; * Assuring Accountability; * Enhancing Economy, Efficiency, Ethics, Equity, and Effectiveness; * Increasing Insight; * Facilitating Foresight. Source: GAO. [End of figure] An Effective SAI: People, Processes, Technology: * Leadership; * Independence; * Financial Autonomy and Adequacy; * Access Authority; * Scope of Mandate; * Human Capital: * Methodologies: * Technology; * Audit Quality/Risk Management; * Strategic Alliances. INTOSAI and Donors: Common Vision, Shared Goals; * In 2004 World Bank published, “Supporting and Strengthening Supreme Audit Institutions: a World Bank Strategy” * Focus: SAI independence, capacity to perform audits, and impact; * Key Factors for good governance and achieving development goals: - Sound public financial management; - Accountability. INTOSAI Task Force on Donor Funding: * USA – Chair; * Denmark – Goal 1 (Professional Standards); * Morocco – Goal 2 (Capacity Building); * India – Goal 3 (Knowledge Sharing); * Norway – IDI; * Austria – General Secretariat; * Task Force Coordinates with Regional Working Groups and the Governing Board. An Effective SAI: Action Plan: Integrated Capacity Development Action Plan: [See PDF for image] This figure is an illustration of a collapsing bridge, with the following "supports" being used to keep the bridge from collapsing: * Statutory Framework; * Education and Training; * Auditing Standards; * Auditing Practices and Methodologies; * Human Resource Management; * Management Oversight. Source: World Bank. [End of figure] Goal 1: Professional Standards: * Promote strong, independent, and multidisciplinary SAIs by: - Encouraging SAIs to lead by example; - Contributing to the development and adoption of appropriate and effective professional standards; and: - Developing standards that address audits, internal controls, and accounting and performance reporting. Goal 2: Capacity Building: * Builds capabilities and professional capacities of SAIs through: - Training; - Technical assistance; and: - Other development activities. * Consists of the steering committee and 3 sub-committees. * Includes IDI and current bilateral cooperative projects. Goal 2: Subcommittee 1 (chaired by United Kingdom, NAO): * Promote increased capacity-building activities among INTOSAI’s most needy activities among INTOSAI’s most needy members through: - Strengthening institutional capacities; - Facilitating SAI capacity-building projects; - Disseminating best practices on SAI development; and: - Coordinating these projects. Goal 2: Capacity Building - A Guide: [See PDF for image] This figure is the cover of the guide, depicted as follows: Building Capacity in Supreme Audit Institutions: A Guide. Source: INTOSAI. [End of figure] Goal 2: Subcommittee 2 (chaired by Peru, Office of the Comptroller General): * Develop advisory and consultancy services by: - Making available experts and investigators in public finance field to participate in auditing programs; - Encouraging coordinated or parallel auditing programs; and: - Encouraging internship and visit programs. Goal 2: Subcommittee 3 (chaired by Germany, Bundesrechnungshof): * Promote best practices and quality assurance through voluntary peer reviews by: - Assessing peer review in the INTOSAI community; - Fostering an environment where voluntary reviews are seen as beneficial; and: - Developing best practices for voluntary peer reviews. Goal 3: Knowledge Sharing: * Encourage SAI cooperation, collaboration, and continuous improvement through: - Providing benchmarks, best practice studies, and research; - Working groups that address common issues and find joint solutions; - Developing a global communication policy and strategy; and: - Publishing INTOSAI Journal. Goal 4: Model International Organization: * Organize and govern INTOSAI in ways that promote economical, efficient, and effective working practices, timely decision-making, and effective governance practices, by: - Improving focus on strategic goals; - Strengthening capacity to address strategic issues; and: - Increasing partnerships. Global Donor Framework: [See PDF for image] This figure is an illustration of a cube that depicts the following data: Global: Goal 1: Professional Standards; * IIASB Collaboration; Goal 2: Capacity Building; * Peer Reviews Program and Methodology; Goal 3: Knowledge Sharing; * Technology Development; Goal 4: Model International Organization; * Governance Initiatives. Regional: Goal 1: Professional Standards; * Training/Education; Goal 2: Capacity Building; * Expert Services; * SAI Leader Transformation Seminar; Goal 3: Knowledge Sharing; * Cross-regional Communication. Country: Goal 1: Professional Standards; * Implement Standards; Goal 2: Capacity Building; * Internships and Fellowships; Goal 3: Knowledge Sharing; * Internet Connectivity. Source: GAO. [End of figure] Common Vision and Goals: * Create a synergistic partnership and collaborative relationship between INTOSAI and the relationship between INTOSAI and the international donor community, while maintaining SAI independence, to: - Develop a sustained, strategic, and integrated approach to strengthening SAIs; - Strengthen and use country systems; - Help developing countries establish an environment conducive to sustained development; and: - Ensure effective and efficient use of public and donor funds. Discussion: * What are donor goals and concerns? * Would a Donor Trust Fund make sense? If not, what alternatives should be considered? * How can we work together to achieve our mutual goals? Partnering for Progress: Working Together to Strengthen Supreme Audit Institutions (SAIs): Mr. David M. Walker, GAO: Comptroller General of the United States: Walkerd@gao.gov: Dr. Ahmed El-Midaoui: Premier President, Court of Accounts: Kingdom of Morocco: firstname.lastname@example.org: For more information about INTOSAI: [hyperlink, http://www.intosai.org]: [hyperlink, http://www.intosaijournal.org]: [hyperlink, http://www.idi.no]: On the Web: Web site: [hyperlink, http://www.gao.gov/cghome.htm]: Contact: Chuck Young, Managing Director, Public Affairs: YoungC1@gao.gov]: (202) 512-4800: U.S. Government Accountability Office: 441 G Street NW, Room 7149: Washington, D.C. 20548: Copyright: This is a work of the U.S. government and is not subject to copyright protection in the United States. The published copyright product may be reproduced and distributed in its entirety without further permission from GAO. However, because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately.