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Mr. Dagomar Henriques Lima
Performance Audit Expert, SAI Brazil

As a member of the PAS can you tell us how PAS is involved with the ISSAI implementation activities?

PAS is involved in ISSAI implementation as one of the partner of 3i Programme. The Subcommittee agreed the programme design and pointed me as expert to participate in the iCAT and e-learning development. PAS does not have specific activities in this regard. However, the Subcommittee developed good practice documents to help SAIs implement the ISSAIs.


In case of Performance auditing, what are the major issues or challenges that you think important for the SAIs to become ISSAI compliant?

I would like to highlight at least three points. Firstly, the SAIs which are in the introductory phase of implementation have the challenge to acquire resources to add new functions to their portfolio. Secondly, SAIs will face the challenges of change management. It includes to incorporate new skills and to potentially change the internal balance of power. Finally, SAIs need to develop a knowledge base that draws from field work to enable them to have a sustainable PA function.

As an Expert from PAS in the product development meeting team how do you find the activities on the IDI’s ISSAI Implementation Initiative Programme?

The idea to develop a programme to assess the SAIs needs and give them support to fill the gaps is the most important initiative taken by INTOSAI in the last few years. Nevertheless, the tight time schedule of the first programme round and the diversity of context in different SAIs may become a challenge. I think that it takes time to better understand the variables that influence the implementation and the sustainability of the different audit functions and plan for proper action.

You are here: Home ISSAI Talks Performance Audit Expert speaks about 3i programme