Status of all ongoing projects for the Strategic Development Plan for 2020-2022
An overview of the status of all ongoing projects for the Strategic Development Plan for 2020-2022. The figure in each project shows the progress of the project.
Component 1
Reviewing and refining the conceptual framework
About
The aim of this project is to look at the clarity (of concepts and drafting) and presentation of the framework. The review will neither question the formal requirements, nor make proposals for factual changes to the substance of those requirements (and therefore the way audits are done).
Status
The Component 1 have been developed by responsible Goal Chair – PSC. For more information visit: Component I Review | Site PSC (psc-intosai.org)
The report stemming from the analysis made after a comprehensive INTOSAI survey as well as information gathered from workshops was presented at the 2022 INCOSAI.
The report with analysis will be used as an element in the work developing the Strategic Development Plan initiatives 2023-2025.
Component 2
Development work on key topics
About
The experience of the SDP 2017-2019 showed the importance of projects to have detailed scoping, including a through needs assessment, before they enter due process.
This first step will comprise furthering the analysis of topics considered important by INTOSAI working bodies and SAIs in order to define the actual need and how this need can best be met. The result might be a fully developed concept for a future IFPP pronouncement or something outside the framework.
The resulting list of projects to be developed under due process should be part of the detailed work plan to be submitted to the Governing Board 2020.
These are the projects endorsed by the Governing Board in 2020:
Guidance for implementing INTOSAI P-50 Principles of SAIs of jurisdictional activities
Responsible Goal Chair: KSC – Working Group on Value and Benefits of SAIs / Forum of jurisdictional SAIs – FIPP LO: Aicha Benbelhassen / FIPP LO Shadow: Mahmood H. Mahmood
Status
The project group have been simultaneously working on a project proposal and an exposure draft. The two drafts have been discussed at a number of FIPP meetings in 2021/2022.
At the FIPP December 2022 meeting the project group, the KSC and FIPP agreed and concluded that the document Guidance for implementing INTOSAI P-50 Principles of SAIs of jurisdictional activities is already approved by the Forum for Jurisdictional activities and is considered very useful guidance.
However, due to the proposed content of one of the initiatives in the next Strategic Development Plan 2023-2025 on guidance/GUIDs and also considering that the Forum already has approved the document, at this stage the document will be a Guidance outside the IFPP rather than a GUID. When the new SDP is adopted, the project group will consider if there is a need for further discussions regarding an addition on the jurisdictional activities in the IFPP.
ISSAI 140 Quality management for SAIs
Responsible Goal Chair: PSC – Working group: Projectlead ECA with support of UK NAO and all PSC SubCommittees – FIPP LO: Jane Mead / FIPP LO Shadow: Einar Gørrissen / FIPP LO Shadow: Prachi Pandey
Status
Project proposal – conditionally approved by FIPP June 2022
Exposure Draft with Explanatory Memorandum was approved by FIPP at the February/March 2023 meeting.
In connection with the new ISSAI 140 Quality Management for SAIs, a need for amendments to relevant paragraphs in ISSAI 100 were identified in order to reflect the changes relating to quality management. The suggested amendments in ISSAI 100 were approved by FIPP at the February/March 2023 meeting and the revised ISSAI 100 was included in the INTOSAI-Community exposure
Endorsement versions – distributed by the PSC to be placed as an agenda item for the FIPP September meeting 2023. Read more on issai.org: https://www.issai.org/projects/revision-of-issai-140-quality-management-for-sais/
Endorsement versions ISSAI 100 and ISSAI 140 with Conclusion paper to be published with the ISSAI 140 on issai.org – as approved by FIPP October 2023 by written procedure.
The ISSAI 100 and ISSAI 140 was endorsed by the Governing Board in November 2023. Read more on issai.org.
Component 3
Developing Competency Pronouncements
About
Determining the appropriate foundation for competency development in the existing standards (eg ISSAI 12, ISSAI 100) and determining whether additional requirements is necessary at the top level of the framework (foundation and or fundamentals). Definition of individual projects to develop INTOSAI professional pronouncements on the relevant competencies of auditors undertaking financial, performance and compliance audit work based on the ISSAIs. The resulting list of projects to be developed under due process should be part of the detailed work plan to be submitted to the Governing Board 2020.
These are the projects for Component 3:
Development of INTOSAI Professional Pronouncements on Auditor Competence
Responsible Goal Chair: CBC – Task-Force on INTOSAI Auditor Professionalization (TFIAP).
– FIPP LO: Alexandra Popovic / FIPP LO Shadow: Einar Gørrissen
- ISSAI 150 International Standard for Supreme Audit Institutions (ISSAI) 150: Auditor Competence
- GUID 1950 Guidance on the development of competency frameworks for auditors
- GUID 1951 Guidance on the development of pathways for professional development of auditors
Status
Project proposal – Approved by FIPP February 2021
Exposure drafts ISSAI 150, GUID 1950 and GUID 1951 with Explanatory Memorandum approved by FIPP September 2021.
Endorsement versions – distributed by the CBC to be placed as an agenda item for FIPP meeting April 2022. Read more at issai.org: Developing Pronouncements on Auditor Competence | IFPP (issai.org)
Endorsement versions ISSAI 150, GUID 1950 and GUID 1951 with Conclusion paper to be published with the ISSAI 150, GUID 1950 and GUID 1951 on issai.org – as approved by FIPP in the FIPP April 2022 meeting.
The ISSAI 150, GUID 1950 and GUID 1951 was endorsed by the INCOSAI / Governing Board in November 2022. Read more at issai.org.
In connection with the appraisal of the Component 3 pronouncements, FIPP had identified a need for an update of ISSAI 100 to correspond to the new ISSAI 150 and to facilitate the inclusion of a new fundamental principle of auditor competency management in the IFPP.
Hence a revision of ISSAI 100 was developed by FIPP in close collaboration with the PSC and the CBC.
The revised ISSAI 100 was included in the Explanatory Memorandum for the ISSAI 150, GUID 1950, GUID 1951 INTOSAI Community Hearing.
The revised ISSAI 100 on issai.org – as approved by FIPP in the FIPP April 2022 meeting.
The revised ISSAI 100 was endorsed by the INCOSAI / Governing Board November 2022. Read more at issai.org.