3i Results Framework and Outcomes

The objectives of first phase of the 3i Programme will be achieved through a results framework that consists of five elements at the global, regional and SAI level. While the same results framework will be used for all INTOSAI regions, the scope and programme activities may vary depending on the needs of the region. 

  1. Development of Global Public Goods – The 3i programme will develop a set of global public goods i.e. ISSAI Compliance Assessment Tools (iCATs) for Financial, Performance and Compliance Audit and ISSAI Implementation Handbooks (which will include guidance on developing ISSAI Implementation Strategies, guidance on setting up ISSAI based audit practices and case studies) for the three audit streams.

  2. ISSAI Certification Programmes – Three ISSAI Certification Programmes will be available in Financial, Performance and Compliance audit. Each programme will consist of three components i) E-learning Course on iCATs ii) E-learning Course on ISSAI Implementation Handbook and iii) Facilitation Skills Workshop. SAIs will be requested to nominate participants to the programme on the basis of eligibility criteria. The nominated participants will be required to go through a selection process. All selected participants that successfully complete all three programme components will be certified as ISSAI facilitators by the IDI and PSC. They will be the pool of resource persons and champions for ISSAI Implementation in their SAIs, regions and at international level. The global public goods and the ISSAI certification programme will be designed and developed by an international team of ISSAI experts from the subcommittees of PSC and ISSAI mentors from the eligible SAIs in the regions.

  3. ISSAI Knowledge Network/Community of Practice – The network of ISSAI experts and mentors and the pool of ISSAI facilitators created through the certification programme will form the ISSAI knowledge network and community of practice. A web based knowledge portal will be created to consolidate this network and widen the network to include other SAI professionals, experts and stakeholders. The web based knowledge portal will also provide easy access to 3i related information, 3i global public goods and other products developed through the programme.

  4. ISSAI Based Cooperative Audits – SAIs that are ready to take up ISSAI based cooperative audits will be grouped together as per audit topics and methodology of common interest. It is envisaged that these ISSAI based cooperative audits will provide SAIs an opportunity to build capacity for ISSAI implementation at the audit level.

  5. SAI Level ISSAI implementation startup – Every participating SAI will be encouraged to use the iCATs and develop ISSAI implementation strategies based on their needs. 3i Management workshops held in each region will create awareness about ISSAIs, iCATs and obtain SAI commitment for use of iCATs. The follow up on use of the tool will be intergrated with regular regional processes. During the first phase of the programme, support can be provided for some of the startup activities identified in the ISSAI implementation strategies of some of the SAIs. 


  • Development of iCATs for level 2 ISSAIs and financial audit, performance audit and compliance audit ISSAIs at level 4.
  • ISSAI Implementation Handbooks for Financial, Performance and Compliance Audit.
  • ISSAI Certification Programmes for financial audit, performance audit and compliance audit
  • A pool of at least 180 ISSAI facilitators for financial audit, performance audit and compliance audit in the five English speaking regions of INTOSAI.
  • ISSAI compliance assessments carried out in at least 30 SAIs in English speaking regions.
  • ISSAI implementation strategy for at least 30 SAIs in English speaking regions.
  • ISSAI implementation rollout as per strategy in at least 30 SAIs in English speaking regions.
  • ISSAI based cooperative audits carried out
  • Knowledge creation, sharing and management on ISSAI implementation through the 3i Community Portal