ISSAI Certification Programmes

About the Programmes

The ISSAI Certification Programmes are a component of the ISSAI Implementation Initiative (3i programme) Phase-I. Following three certification programmes are offered in a blended manner: 

- ISSAI Certification Programme (Financial Audit) 
- ISSAI Certification Programme (Performance Audit) 
- ISSAI Certification Programme (Compliance Audit)

Each certification programme includes:

Level 2 ISSAIs covering independence, accountability and transparency, code of ethics and quality control mechanism in the SAI, and 
Level 4 ISSAIs pertaining to financial or performance or compliance audit guidelines.


The objective of the ISSAI Certification Programmes is to create capacity for implementation of ISSAIs by developing a pool of at least 180 ISSAI facilitators for all three audit streams put together (financial, performance and compliance audit) in the five English speaking regions of INTOSAI. For OLACEFS region at least 48 ISSAI facilitators, for ARABOSAI at least 30 and for CREFIAF at least 40 ISSAI Facilitators. 


261 participants from 67 SAIs were selected to participate in the three ISSAI certification programmes. 96 for Financial audit, 81 for Performance Audit and 84 for Compliance audit. Region wise 80 participants from AFROSAI-E, 80 from ASOSAI, 43 from CAROSAI, 32 from EUROSAI and 26 from PASAI participated in the programme. While 261 participants attended the first e-course on iCATs, 232 participants completed all modules successfully (83 for financial audit, 77 for Performance Audit and 72 for Compliance Audit) participated in the 2nd eLearning course on Implementing financial/performance/compliance audit ISSAIs. After completing the Facilitating ISSAI Implementation workshop and submitting the individual Action Plan 201 participants have been certified as ISSAI Facilitators. Three iCATs, ISSAI implementation guidance materials and e-course material are developed. 

In ARABOSAI 82 participants have completed all stages of the certification programme and awaiting certification upon submission of the final iCATs. In OLACEFS 56 participants have been certified as ISSAI Facilitators and 6 as ISSAI mentors. In CREFIAF 96 participants are now undergoing the certification programme. 


The pool of IDI-PSC certified ISSAI Facilitators will assist their SAIs and SAIs in the regions in implementing ISSAIs, will help in conducting iCATs, development of manuals, conducting training and will be involved in the capacity development regarding ISSAIs.

Participating SAIs

Total 121 SAIs from all 8 INTOSAI regions including 5 English speaking INTOSAI regions (ASOSAI-16, AFROSAI-E-20, EUROSAI-9, CAROSAI-14, PASAI-8), OLACEFS (18), ARABOSAI (16), CREFIAF (20) are participating in the ISSAI Certification Programme:

Botswana Bangladesh Albania  Cook Islands  Anguilla   Argentina  Algeria  Benin
Eritrea Bhutan Bosnia & Herzegovina FS of Micronesia  Barbados*  Brazil  Bahrain  Burkina Faso
Ethiopia Cambodia FYR Macedonia Fiji  Belize  Bolivia   Egypt  Burundi
Ghana China Georgia Palau Cayman Islands *  Chile   Iraq  Cameroon
Kenya India Kazakhstan Papua New Guinea Dominica  Colombia  Lebanon  Cap Verde
Lesotho Indonesia Moldova Samoa Grenada  Costa Rica  Libya  Central African Republic
Liberia Laos PDR Serbia Tonga Guyana  Cuba  Mauritania  Comores
Malawi Malaysia Turkey Tuvalu Jamaica  Dominican Republic   Morocco  Congo Dem. Rep.
Mauritius Maldives Ukraine   Montserrat  Ecuador  Oman  Congo Brazaville
Namibia Mongolia     St. Kitts & Nevis  El Salvador  Palestine  Cote d'Ivoire
Nigeria Myanmar     St. Lucia  Guatemala  Qatar  Gabon
Rwanda Nepal     St. Vincent & Grenadines  Honduras  Saudi Arabia  Guinee Bissau
Seychelles Pakistan     Suriname  Mexico  Sudan  Madagascar
Sierra Leone Philippines     Trinidad and Tobago  Paraguay  Syria   Niger
South Africa Thailand        Peru  Kuwait   Sao Tome e Principe
Swaziland Vietnam        Puerto Rico  Tunisia  Senegal
Tanzania          Uruguay    Tchad
Uganda          Venezuela     Togo
Zambia              CDC de l'UEMOA

* Not eligible for financial support from IDI and required to pay for their participation.


1. Design meeting for E-courses on iCATs, 16 July to 3 August 2012

2. Nomination and Selection of Participants for ISSAI Certification Programmes – August – September 2012

3. E-course on iCATs – 22 October- 7 December, 2012

4. Design meeting for E-courses on Implementing ISSAIs (Financial, Performance, Compliance), 2013

5. Design meeting for Workshop on Facilitating ISSAI Implementation, April 2013

6. E-courses on Implementing ISSAIs (Financial, Performance, Compliance), 2013/2014

7. Workshops on Facilitating ISSAI Implementation –  2013/2014


ISSAI Experts

The ISSAI Experts are nominated by the three sub-committees of the INTOSAI Professional Standards Committee. The list of ISSAI Experts is mentioned in the 3i Directory section. 

Roles of Expert:

• Represent the respectve subcommittees of the PSC
• Provide contents for product development
• Ensure alignment with sub committee views
• Quality assure contents
• Mentor resource team and participants
• Participate actively on the 3i community portal and be a driver for sustaining the ISSAI knowledge network and community of practice
• Provide expert advise and support to participants and SAIs

ISSAI Mentors

ISSAI Mentors are expert audit practitioners from the 5 INTOSAI regions who are involved in the development of the products and act as online mentors of the E-courses. The list of ISSAI Mentors are mentioned in the 3i Directory. 

Roles of Mentors:

• Work with ISSAI experts in designing, developing and delivering products for the 3i programme.
• Share information and experiences related to ISSAI implementation in the SAI/region
• Be e-mentors for the participants of the ISSAI Certification Programme
• Participate actively on the 3i community portal and be a driver for sustaining the ISSAI knowledge network and community of practice
• Provide advise and support to participants and SAIs

ISSAI Facilitators

The participants of the ISSAI Certification Programme who will successfully complete all three stages of the programme will be certified as the IDI-PSC ISSAI Facilitators. The roles and responsibilities of the ISSAI Facilitators as suggested by IDI are:

  1. Facilitating implementation of iCATs in the SAI – The ISSAI facilitators have been trained in planning, conducting and reporting on ISSAI Compliance Assessments Financial, Performance and Compliance Audit. It is recommended that trained ISSAI facilitators be a part of the SAI team that conducts iCATs in the SAI.
  2. Developing ISSAI Implementation strategy for the SAI – In 2013 the ISSAI facilitators will be trained in the development of ISSAI Implementation strategy based on the iCATs. It is recommended that they assist or be included in the management team that will draft the ISSAI implementation strategy based on the iCATs.
  3. Engagement with institutional level work in the SAI – The ISSAI facilitators are being trained not only in technical issues related to implementation of ISSAI at level 4 but they have also been exposed to SAI level issues at level 2. It is our recommendation that ISSAI facilitators be involved in SAI projects related to SAI independence, transparency, accountability, ethics and quality.
  4. Facilitating projects and programmes related to ISSAI Implementation in the SAI - The ISSAI facilitators can be used for facilitating a wide range of projects related to ISSAI Implementation. These projects could range from participating in the SAI’s drive to create awareness and buy in for ISSAI implementation, developing a SAI pool of ISSAI facilitators, developing ISSAI based manuals, conducting pilot audits, managing projects for ISSAI implementation, providing advice and support to colleagues in the SAI with regard to ISSAI implementation, engagement in knowledge sharing activities related to ISSAI implementation e.g. website, articles, seminars etc.
  5. Participation at regional and global level – As mentioned in the programme announcement, we hope that the ISSAI facilitators will not only facilitate ISSAI implementation at the SAI level, but also participate in ISSAI implementation activities at regional and global level.
  6. Participation in the 3i Community Portal – The ISSAI facilitators will also be expected to participate actively on the IDI’s 3i Community Portal, share knowledge and experiences related to ISSAI implementation and be an integral part of the ISSAI knowledge network and the community of practice. 

The list of participants of the participants is mentioned in the 3i Directory.

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