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.
About the workstream
SAIs in fragile 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 includes the SAIs of Afghanistan, Liberia, Netherlands, Norway, 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
ACCC Webinar 10 April 2019 – “Meeting expectations with limited resources”
Link to the webinar recording: CBC workstream on Auditing in Complex and Challenging Contexts. – recording_1
First ACCC webinar – “Building trust of Governments – and keeping it”
Yusador Gaye, Auditor General of Liberia, lead the first webinar on behalf of the CBC workstream Auditing in Complex and Challenging Contexts (ACCC). The webinar was recorded to enable others to benefit from the discussion. You will find the link to the recording, as well as the powerpoint and notes from the presentation here:
The ACCC workstream aims to help two or three webinars per year on topics of particular relevance for SAIs in complex and challenging contexts.
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. Please find the summary report from the forum here: Johannesburg forum – final report.
Please find the first workstream paper here: State building in fragile situations.
The workstream has adopted a work plan and has shared the responsibility for the different activities among the workstream members. The group is assisted by David Goldsworthy of Development Action Ltd. UK, when developing the work in some of the activities.
David Goldsworthy has developed a draft discussion paper for the workstream regarding the implementation of ISSAIs in challenging and complex situations Implementing the ISSAIs in challenging and complex contexts – discussion paper. Anyone wishing to share experiences of both challenges and successes in the implementation of ISSAIs are welcome to contact the workstream.
INTOSAI members interested in contributing to the workstream are invited to contact SAI Sweden, Oskar Karnebäck: email@example.com or Johanna Gårdmark: firstname.lastname@example.org.
Minutes of workstream meetings
05 December 2018: Draft minutes CBC workstream ACCC telephone meeting
24 October 2018: Draft minutes CBC workstream ACCC telephone meeting
03 September 2018: Draft minutes CBC workstream SAIs in Fragile Situations, Kuwait
29 May 2018: Minutes CBC workstream SAIs in Fragile Situations – and discussion paper: Issues to consider in deciding to change the name of the workstream
20 March 2018: Minutes CBC workstream SAIs in Fragile Situations
16 January 2018: Minutes CBC Work Stream SAIs in Fragile Situations
24 October 2017: Minutes skype meeting CBC work stream SAIs in Fragile Situations
29 September 2017: Minutes CBC work stream SAIs in fragile situations meeting Washington DC
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.
Some of the activities in the work plan are supported by a separate activity plan:
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.
Swedish National Audit Office (lead)
Supreme Audit Office of Afghanistan
General Auditing Commission, Liberia
Netherlands Court of Audit
Office of the Auditor General of Norway
Audit Service Sierra Leone
National Audit Chamber of Sudan
INTOSAI Development Initiative
For further information, please contact Johanna Gårdmark at the Swedish National Audit Office: email@example.com.
Please find the detailed agenda for the upcoming CBC annual meeting in Tokyo below: CBC Annual meeting agenda Kindly remember the registration deadline 16 MAY! Under the CBC website menu tag Annual Meeting 2019 you will find the invitation letter from the Japanese...
Click here for: Minutes from the EUROSAI Peer-to-Peer Capacity Building workshop in the Hague 12-14 feb 2019. Representatives from eight EUROSAI member SAIs and the IDI met over three days, 12-14 February, in the Hague to share experiences of peer-to-peer cooperation....
تعزيز الأجهزة العليا للرقابة المالية والمحاسبة : دليل تحسين الأداء It is with pleasure that we announce that the Arabic version of the guide Strengthening Supreme Audit Institutions - A guide to improve performance is now available, completing the group of translated...
The chairs of INTOSAI’s Professional Standards Committee (PSC), Capacity Building Committee (CBC) and Knowledge Sharing Committee (KSC) invite all SAIs and bodies in INTOSAI to nominate candidates for appointment to the Forum for INTOSAI Professional Pronouncements...
Every year, the CBC subcommittee on Peer reviews runs a global survey about various aspects of peer reviews within the INTOSAI community. The survey 2019 was conducted in January and February. The questionnaire (in English, French and Spanish) was sent to almost 480...
We are happy to be able to share the first issue of the new ARABOSAI Newsletter! It includes topics as ISSAI implementation, professionalisation and how we, as public auditors, can inspire eachother. Find the newsletter here:...
In the latest issue of the PASAI Newsletter, please find profound words from Chief Executive Mr Tiofilusi Tiueti with regards to the recent dreadful events in Christchurch, affecting a whole country and region.
Representatives of the leadership of INTOSAI’s Goal Committees met for three productive days in in March, under the able leadership of SAI India as KSC Chair. In addition to the PSC Chair and Vice Chair (SAI Brazil and the European Court of Auditors) and the CBC Chair...
Please be informed that No. 24 of the EUROSAI Magazine is now available in English: http://maquetacioneditorial.com/eurosai/N24/EN/. Also the French, German, Russian and Spanish versions of the Magazine will be uploaded on the EUROSAI website in the following weeks....
The CBC Chair, on behalf of the the Task Force on INTOSAI Auditor Professionalisation (TFIAP), invites the INTOSAI community to comment on the draft Pathways Guide and the updated Competency Framework. Please find Mr Kimi Makwetu's letter here: Invitation to comment...