CBC workstream in support of
Auditing in complex and challenging contexts (ACCC)
In line with INTOSAI’s crosscutting priorities and the strategic objectives defined for the CBC in the INTOSAI Strategic Plan 2017-2022, the workstream in support of auditing in complex and challenging contexts works to achieve CBC’s key strategy 7:
Focus attention on SAIs in fragile situations with particular emphasis on the impact of the 2030 Agenda for Sustainable Development on their capacity development needs.
The CBC will, through this workstream, lead INTOSAI’s efforts to identify what support is needed and good practices to address those needs, adjusted to the preconditions of SAIs auditing in complex and challenging contexts and the organizations supporting them.
The CBC aims to develop different methods and approaches to support public sector auditing in complex and challenging contexts as well as donors and partner organizations supporting development in this area. This may include both awareness raising and knowledge sharing and the provision of more practical advice and guidance.
ACCC Information package for Donors incl translations
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ACCC Information package for Parliaments incl translations
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About the workstream
SAIs in complex and challenging contexts were initially discussed at the CBC annual meeting in Lima, Peru in 2014, at the initiative of CREFIAF. As a result of those discussions, a small task group was set up to explore the issues and propose a way forward. That task group consisted of representatives from the SAIs of the Netherlands, Sierra Leone, the United Kingdom and Sweden, and from the IDI. Their work resulted in the creation of a workstream, which now includes the SAIs of Afghanistan, Liberia, Netherlands, Palestine, Sierra Leone, Sudan and Sweden, as well as IDI, as members.
The initial terms of reference was approved by the CBC Steering Committee during the CBC Annual Meeting in Cape Town in October 2016 and endorsed by INCOSAI in Abu Dhabi two months later. The priorities of the workstream are based on experiences by SAIs currently or previously working in states in different levels of fragility, and by donors and partners working with SAIs in such contexts. The experiences have been collected through a selection of interviews and discussions as well as reports and articles.
The work stream held its first meeting in conjunction with the CBC meeting in Washington D.C. in September 2017 and now holds regular skype meetings.
A revised terms of reference was approved by the CBC Steering Committee during its meeting in Kuwait in 2018.
Activities and results
The workstream has adopted a work plan and has shared the responsibility for the different activities among members. The group is assisted by a consultant, David Goldsworthy of Development Action Ltd. UK, in some of the activities.
INTOSAI members interested in contributing to the workstream are invited to contact SAI Sweden, Anna Jannesson: firstname.lastname@example.org.
Some of the activities and results include:
- In December 2019, the ACCC workstream carried out a workshop in Kuala Lumpur, please see the results from this event here: 20191212-13 ACCC Kuala Lumpur workshop report final
- In October 2019, the ACCC workstream convened a meeting for a small group of SAIs from the ARABOSAI region to share experiences and to explore opportunities for a longer-term strategy of mutual support. See the full report here: Final workshop report, ACCC Tunis Octber 2019.
- Information materials developed to support SAI-donor contacts relating to ISSAI implementation – Helping Supreme Audit Institutions apply international auditing standards and Supporting SAIs in Complex and Challenging Contexts (flyer)
- Information materials developed to support SAI-parliament contact relating to ISSAI implementation – Helping Supreme Audit Institutions apply international auditing standards – A background briefing for parliaments and Flyer- Supporting SAIs in Complex and Challenging Contexts – An introduction for parliaments
- Webinars held 3-4 times per year, on topics of relevance to SAIs auditing in complex and challenging contexts – https://www.intosaicbc.org/webinars/
- Stories shared, showing how SAIs have addressed or managed to overcome challenges related to complex and challenging contexts – https://www.intosaicbc.org/acccgoodstories/
- The workstream invited Auditors General, Deputy Auditors General and some staff from Zimbabwe, South Africa, South Sudan, Palestine and Rwanda, and CEO and staff from AFROSAI-E, to a forum in Johannesburg, South Africa, 28-29 March, 2018 – Johannesburg forum final report
- Paper developed: State building in fragile situations
Minutes of workstream meetings
20180529 Minutes CBC workstream SAIs in Fragile Situations – and discussion paper: Issues to consider in deciding to change the name of the workstream
Documents - Progress reports
Lines of Action/ Work Plan
The workstream has adopted a work plan. Responsibility for the different activities is shared among the workstream members.
According to the terms of reference, the CBC aims to develop different methods and approaches to support SAIs in complex and challenging contexts as well as donors and partner organizations working with them. This may include both awareness raising and knowledge sharing and the provision of more practical advice and guidance.
Potential outputs may, for example, include:
- Lessons learned and case studies based on experiences of SAIs and/or their development partners;
- Good practice guidance for SAIs auditing in complex and challenging contexts, their partner SAIs/organizations, INTOSAI regions and donors;
- Materials and models to support SAIs in identifying first step- and next step solutions to challenges identified;
- Development of training materials for SAI staff and consultants engaged in, or planning to engage in change agent roles with SAIs auditing in complex and challenging contexts for use by providers of support;
- An open dialogue and sharing of experiences between the SAIs concerned and between their partners and donors, respectively.
For further information, please contact Anna Jannesson at the Swedish National Audit Office: email@example.com.
Swedish National Audit Office (lead)
Supreme Audit Office of Afghanistan
General Auditing Commission, Liberia
National Audit Department of Malaysia
Netherlands Court of Audit
State Audit and Administrative Control Bureau, Palestine
Audit Service Sierra Leone
National Audit Chamber of Sudan
INTOSAI Development Initiative
8 June 2021 Welcome to join the CBC workstream on Auditing in complex and challenging contexts (ACCC) for its next webinar on Tuesday 8 June 2021 at 15.00-16.30 CET on the important theme Professionalisation of audit staff. To help staff conduct better audits, many...
29 September 2021 All CBC steering committee members are welcome to hold the date for this year's CBC steering committee meeting! The meeting will take place on 29 September 13.00-15.00 CET and will have the same format as in 2020. The meeting documents will be made...
The SAI Performance Measurement Framework (SAI PMF) strategy (2017-2022) is due to be evaluated to take stock of achievements and shortcomings of the current strategy to provide the basis for a revised strategy for 2023-2028. The evaluation will identify lessons...