Implementing the ISSAIs is a major challenge for all SAIs, for those operating in countries facing difficult political, economic, social, security and environmental situations, these challenges are even greater. Yet, work carried out by the INTOSAI Capacity Building Committee workstream on auditing in complex and challenging contexts has shown that SAIs are committed to the ISSAIs, but they need assistance. Some support is being provided by IDI and individual SAIs, but more is needed, especially from the international development community, including multilateral organisations such as the World Bank, the European Union, as well as individual donor agencies.
To help the international development community better understand what is needed, the workstream has produced two useful publications – a short flier and a background briefing paper. These documents will be shared with the international development community but individual SAIs may wish to use them, and adapt them if necessary, in conversations with their own local international development partners.
(INTOSAI Capacity Building Committee workstream on auditing in complex and challenging contexts 2019 – https://www.intosaicbc.org/accc/).