You are here: Home ISSAI Talks The ISSAI Implementation: A stepping stone to enhanced capacity building


Kun Yang, Secretary General of ASOSAI

The ISSAI framework is the global framework of public sector auditing precepts and auditing standards. This framework was established after a decade of hard work and persistent effort by the member SAIs of INTOSAI.

Given the fact that more than half of ASOSAI’s member SAIs are located in developing countries and are on the DAC list of ODA recipients, implementing the ISSAIs is primary importance especially since many of these countries’ audit institutions, professionalism, and legal systems are still in an early stage of development.

In this regard, ASOSAI has made a myriad of efforts to implement the ISSAIs since they were approved in 2010 as an active regional working group of INTOSAI, including the following:

a) ASOSAI has made the implementation of the ISSAIs one of the priorities of its Strategic Plan. In 2010, the 43rd ASOSAI Governing Board adopted the Action Plan of the Strategic Plan which stipulated specific actions for implementing the ISSAIs;

b) The 5th ASOSAI Symposium held during the 12th ASOSAI Assembly in February 2012 focused on the theme “Assimilating the International Standards of Supreme Audit Institutions” in order to raise awareness of the ISSAIs within the ASOSAI community; and

c) ASOSAI has set its regional-level initiative for the INTOSAI-Donor Steering Committee’s Global Call for Proposal as “Promoting the Value and Benefits of Adopting the ISSAIs,” which has been designed to be multi-phased.

Despite keen interest from ASOSAI members, they face challenges in implementing the ISSAIs for a number of reasons. For example, the ISSAIs have a very broad scope and many countries lack experts who they can look to for support with adoption and implementation.

However, with the support of the IDI and the INTOSAI-Donor Steering Committee, the ISSAI Implementation Initiative (3i) programme was launched to assist member SAIs in ensuring success when adopting the ISSAIs. I am very delighted to see the positive effects the programme has had on the ASOSAI community. The ISSAI Compliance Tools (iCATs) were developed to enable SAIs to comply with the ISSAIs. The ISSAI Certification Programme plays a pivotal role in helping ASOSAI members become more aware of the ISSAIs and subsequently help them to act as knowledge distributers of the ISSAIs. There will be ISSAI facilitators from ASOSAI who will assist their own and other SAIs in implementing the ISSAIs through various channels, including but not limited to workshops or seminars.

The 3i Management Workshop was successfully held in Cambodia in March 2013. The workshop was attended by top management including Auditor Generals and Deputy Auditor Generals from 20 SAIs. The workshop was aimed at raising awareness surrounding ISSAI implementation, sharing experiences related to ISSAI implementation, discussing challenges and strategic considerations for implementation, and obtaining commitments from SAIs for conducting iCATs. During the workshop, participating SAIs shared their current status with respect to the implementation of the ISSAIs. More training courses on the ISSAIs will be recommended to improve the assimilation of the ISSAIs in all SAIs.

To improve access to the ISSAIs, translated versions of the ISSAIs in each member country’s working language(s) will be necessary.

I am convinced that the 3i programme will serve as a foothold from which we can build a strong foundation to embed the ISSAIs. The Training Administrator of ASOSAI, with the support of the IDI, has put a great deal of effort in implementing the ISSAIs. These efforts will have a far reaching effect on ASOSAI members, enlightening them to the value and benefit of adopting the global audit standards, and showcasing the importance of audit professionalism in financial, compliance and performance audits. This will, in turn, ensure accountability, transparency, and good governance in the public sector of the ASOSAI community.

The ASOSAI Secretariat, along with the ASOSAI Training Administrator and the IDI, will put forward concerted efforts in implementing the ISSAIs, as this is our priority initiative.

I hope the 3i web portal serves an instrument which binds all member SAIs, and provides a platform for them to exchange their views and share their experiences.

I would like to once again express my heartfelt gratitude to the IDI for the tremendous dedication and contributions it has made toward the capacity building of ASOSAI member SAIs.




Kun Yang
Secretary General of ASOSAI

You are here: Home ISSAI Talks The ISSAI Implementation: A stepping stone to enhanced capacity building