The Common Forum, a permanent standards-setting board Communities of Practice Regional Development Forums to share capacity development experiences and other information among INTOSAI regional organizations The box above lists examples discussed throughout this plan of INTOSAI’s efforts to ensure that its initiatives are effectively coordinated and mutually supporting. Crosscutting Priority 3 INTOSAI Development Initiative (IDI) The IDI is an INTOSAI body that supports Supreme Audit Institutions in more than 140 developing countries, in their efforts to sustainably enhance performance, independence and professionalism. IDI works across all INTOSAI goal areas including: Implementation of international standards, including the ISSAIs Development of institutional, organizational and professional staff capacities Knowledge sharing and implementation of good practices Scaled up and more effective support to SAIs through partnerships Using a client-centered approach, the IDI facilitates SAI development initiatives at the global, regional, and SAI level, including limited bilateral support on a needs basis. The IDI is hosted by the Office of the Auditor General of Norway and has around 30 members of IDI’s staff representing 20 different nationalities. The IDI is supported by a range of development partners and substantial in-kind support from the SAI community.
closely monitor and manage is the need to ensure that INTOSAI’s ambitions for the future are based on realistic expectations of the financial and other resources that are available to implement the plan. INTOSAI’s Supervisory Committee on Emerging Issues works closely with INTOSAI’s regional organizations, the General Secretariat, other internal INTOSAI bodies, and external entities, to be alert to emerging issues that have regional implications, and how global issues, such as climate change and global financial developments, may have very different manifestations in different parts of the world. The Committee also will provide a continuing focus to ensure that INTOSAI’s crosscutting priorities are being consistently and thoroughly integrated in INTOSAI’s various strategies and programs under its strategic goals. Page 18 CROSSCUTTING PRIORITY 5. BUILDING UPON, LEVERAGING, AND FACILITATING COOPERATION AND PROFESSIONALISM AMONG THE REGIONAL ORGANIZATIONS OF INTOSAI INTOSAI’s 7 regional organizations provide an essential means of accomplishing INTOSAI’s goals across SAIs’ diverse cultural and geographic contexts. Equally important, the experiences of the regional organizations provide an essential reciprocal and mutually beneficial perspective that serve to inform and guide INTOSAI’s efforts. This strategic plan therefore seeks to leverage and facilitate cooperation and professionalism among INTOSAI’s regional organizations. As but one example, the plan recognizes the creation of the Regional Forum for Capacity Development as a forum for regional organizations to share information among them and to address regional development issues at a
prioritization of the action items identified by the goal chairs for consideration by the Governing Board. Page 37 To promote transparency, the summary results of these reviews will be compiled by the INTOSAI Director of Strategic Planning into a performance and accountability report each year. This report will be provided to each INTOSAI member and external stakeholders, publicized in the International Journal of Government Auditing, and made publicly available on the INTOSAI website. Financing and Resources: INTOSAI’s ambitions must be consistent with reasonable expectations of available resources and the financial realities of the member SAIs. INTOSAI will continue to refine its approach to financing its activities and will leverage the many developments achieved during the period indexation of SAI dues for inflation, acceptance of voluntary contributions for special projects, and clarification of expectations for SAI hosts of INTOSAI activities. All of INTOSAI’s activities depend on sustainable resource levels. In-kind contributions remain the essential element of INTOSAI’s ability to undertake its strategies and achieve results. Therefore, INTOSAI’s committees, task forces, working groups, communities of practice, and other initiatives must consider both the in-kind and financial resources necessary to carry out their responsibilities. Going forward, INTOSAI’s organization-wide financial planning is more thoroughly accounting for the indexation of INTOSAI’s dues to inflation and any voluntary contributions according to INTOSAI’s statutes related to funding for special projects. Leaders of INTOSAI’s committees, task forces, working groups, communities of practice, and other initiatives are expected, as far as possible, to obtain assurance from those