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.
We aim to:
- Collect lessons learned and case studies based on experiences of SAIs and/or their development partners;
- Begin to develop good practice guidance for auditing in complex and challenging context, considering SAI, their partner organizations, INTOSAI regions, and donors as possible target groups;
- Scope the development of training for SAI staff and consultants engaged in, or planning to engage, in change-agent roles with SAIs working in complex and challenging contexts; and
- Encourage SAIs with current or previous experiences of auditing in complex and challenging contexts to contribute to the work of the project group.
Please find the first workstream paper here: State building in fragile situations.
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.
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.
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: firstname.lastname@example.org or Johanna Gårdmark: email@example.com.
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.
Minutes of workstream meetings
03 September 2018: Draft minutes CBC Work Stream SAIs in Fragile Situations, Kuwait
29 May 2018: Minutes CBC Work Stream SAIs in Fragile Situations – and discussion paper: Issues to consider in deciding to change the name of the workstream
20 March 2018: Minutes CBC Work Stream 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
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 Oskar Karnebäck at the Swedish National Audit Office: firstname.lastname@example.org.
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