Introduction and 3i Programme Phase-I Objectives

The 20th INTOSAI Congress (South Africa, 2010) adopted a comprehensive set of International Standards of Supreme Audit Institutions (ISSAI) that cover the core audit disciplines of financial, performance and compliance audits. The adoption of the ISSAI represents a milestone in the strengthening of the global public sector audit profession. INTOSAI called upon its members to use the ISSAI framework as a common framework of reference for public sector auditing and implement the ISSAIs in accordance with the mandate and national regulations of the respective SAIs.

The INTOSAI Strategic Plan and  the ISSAI Rollout Model approved by INTOSAI Governing Board in October 2011 mandated the IDI to ‘support ISSAI Implementation’. In keeping with this mandate the IDI has launched a comprehensive capacity development programme called the ISSAI Implementation Initiative (3i programme).

The first phase of this programme is being conducted between 2012 and 2014. While programme activities starts in the five English speaking INTOSAI regions in 2012, 3i programme in OLACEFS and ARABOSAI has started in 2014. 

Programme Objectives:

The first phase of the 3i Programme covers level 2 ISSAIs and level 4 ISSAIs in financial, performance and compliance audit and aims to:

  1. To assess needs at regional and SAI level regarding ISSAI implementation at level 2 and level 4 (financial, performance and compliance audit) of the ISSAI framework.

  2. Create capacity for implementation of level 2 and level 4 ISSAIs in financial, performance and compliance audit through global public goods and ISSAI facilitators at global, regional and SAI level.

  3. Facilitate startup of SAI level implementation by providing support for assessing implementation needs at SAI level to develop ISSAI Implementation strategies, ISSAI based cooperative audits and other startup activities that SAIs may undertake based on their strategy.

  4. Create an active knowledge community through a web based knowledge portal for ISSAI implementation networks and wider outreach.