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 project group 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.

DON’T MISS:

ACCC Information package for donors:

ACCC flyer- Supporting SAIs in Complex and Challenging Contexts

Helping Supreme Audit Institutions apply international auditing standards – backgrund information

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.

20180905 Terms of Reference ACCC

 

 

 

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: anna.jannesson@riksrevisionen.se.

Some of the activities and results include:

Lines of Action/ Work Plan

The workstream has adopted a work plan. Responsibility for the different activities is shared among the workstream members.

ACCC workplan dashboard format

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.

 

 

Members

Swedish National Audit Office (lead)

Supreme Audit Office of Afghanistan

General Auditing Commission, Liberia

Netherlands Court of Audit

State Audit and Administrative Control Bureau, Palestine

Audit Service Sierra Leone

National Audit Chamber of Sudan

INTOSAI Development Initiative

 

Contact information

For further information, please contact Anna Jannesson at the Swedish National Audit Office: anna.jannesson@riksrevisionen.se.

 

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