Framework for Internal Control, Internal Audit & Related Capacity Development 1.0   Setting regional standards and guidelines AGAOA members have recognized the value in pooling resources to address common regional research and standard-setting needs.  A task force comprised of one representative from each Member State has been formed to draft a concept paper on "Internal Control and Internal Audit Standards" that could subsequently be implemented by each member country.  The same task force is to prepare a concept paper on accrediting public financial managers.  The grant will provide consulting services and financing for the task force in order to facilitate preparation and adoption of concept papers related to internal audit.  Possible future concept papers such as on accrual accounting and on accredited government accountants will be deferred in order to focus scarce resources on the immediate need to strengthen government internal audit in South Asia. Outcome: Standards to which government internal auditors in South Asia agree to be held accountable will be established and accepted. 1.1   Draft a concept paper on "Internal Control and Internal Audit Standards" Consider the relevance and applicability of the standards promulgated by the Institute of Internal Auditors in relation to public sector settings in South Asia.  Prepare implementation guidelines necessary to apply the international standards in South Asia. Circulate among member countries for comment.  Conduct seminars with relevant stakeholders from member countries to obtain initial feedback.  Agree on next steps. Output: A concept paper, endorsed and accepted by AGAOA, on "Internal Control and Internal Audit Standards" 1.2   Draft a concept paper on "Certified Government Internal Auditors" Compare training courses for government internal auditors supplied by training institutions in South Asia to those supplied by the Institute of Internal Auditors to identify gaps between regional and international practices.  Assess the adequacy or otherwise of best practices in training government internal auditors in light of the training needs of government internal auditors in South Asia to meet the standards defined in activity 1.1. Output: A defined body of learning including the classroom and practical work experience required to be considered by AGAOA to be "certified" as a qualified government internal auditor. 2.0   Sharing regional experiences and knowledge AGAOA members have expressed a need to continue the "Experience Sharing Programs" conducted since the formation of the Association in 2004.  The grant will support the sharing of best practices in internal audit, specifically in respect of training programs for internal auditors and through establishment of a community of practice for internal auditors in South Asia. Outcome: Government internal auditors in South Asia will be aware of and adopt best practices in government internal audit. 2.1   Build the capacity of training institutions in AGAOA member countries to deliver internal audit training courses Based on the results of activity 1.2, identify best practices in government internal audit training curricula, reading materials, case studies, lecture notes and teaching aids.  Disseminate at regional train the trainer courses.  Identify opportunities for visiting lecturers, collaborating with local chapters of IIA, or other ways to bolster the effectiveness of government internal audit training institutions. Output: Consistent competence (trained trainers, courses) to deliver training in government internal audit. 2.2   Establish a community of practice for government internal auditors in South Asia Establish a listserve comprised initially of AGAOA members but eventually including government internal audit practitioners, SAIs, donors and other interested persons in South Asia and from other regions of the world, to share best practices and internal audit transformation success stories, and to provide a link to peers with similar experiences.  Consider slightly revising the recent decision to publish an AGAOA Newsletter to instead include such news on an upgraded website to reach a wider audience. Outputs: Community of Practice, upgraded AGAOA website The objectives of the grant are:  1.  To upgrade the capacity in South Asia to supply professionally accredited internal auditors through the development of upgraded training courses and qualified trainers in internal audit.  2.  To share and adopt best practices in internal auditing through the benchmarking of internal control and internal auditing in South Asia to international best practices and through the establishment of a South Asian community of practice for internal auditors.