CAS meeting, Oslo 18. September 2014

Ingvild Gulbrandsen & Shofiqul Islam

*Mind the gap from Standard to Implementation

• 2

How to merge futher implementation and maintanance

• Implementation

• Maintenanc

e

• 3

PSC

PAS

CAS

FAS

IDI

CBC

SAISAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAI

SAISAI

SAI

IFAC

IAASB

DONORS

ImplementationMonitorin

gDevelopment

ISSAIs Level 4

ISSAIs Level 3

• 4

What were we discussing in 2013

How can we share our experiances when we implement the standards

How can we use the IDI portal for this purpose

The facilitators need a place to discuss to give the same advices

There is a need for more explanations and training seminars

• 5

What has happened since last year*An ISSAI compliance

audit implementation handbook was developed and launced by IDI

*Aurelija and Ingvild were used as experts in the process together with Mona

*An e-course was developed and launched by IDI

*Aurelija and Ingvild acted as mentors and expert for 7 weeks

• 6

Where do we find the core?

• 7

What do the iCat tell us?

https://www.google.no/url?sa=i&rct=j&q=&esrc=s&frm=1&source=images&cd=&cad=rja&uact=8&docid=o6MlYfbLfAcNDM&tbnid=liOlzmyo5eC7pM:&ved=0CAUQjRw&url=https://www.teracomtraining.com/mind-the-gap.htm&ei=un47U_O8BIjWPLTygcAC&bvm=bv.63934634,d.bGQ&psig=AFQjCNFl9_k-_AHxy94BeXEgxVyRA8yQRw&ust=1396494364954813

*3i Programme

AFROSAI-E-22 SAIs

ASOSAI-20 SAIs

EUROSAI-11 SAIs

PASAI-15+2 Sub-National SAIs

CAROSAI-15 SAIs

OLACEFS – 19 SAIs

ARABOSAI – 20 SAIs

• 9

* ISSAI Certification Programmes

• 10

15 week programme Ecourse on iCATs Ecourse on Implementing ISSAIs 3i Workshops on Facilitating ISSAI

Implementation PSC- IDI Certification ISSAI Facilitators

* iCAT (ISSAI Compliance Assessment Tool)

*Mapping tools to identify detailed needs at level 4

*Not an evaluation tool

*The tool* all the requirements of level 3-4 ISSAIs in the

form of a check list

* Map the practice for each requirement

* evidence obtained to support compliance status

* explanation for the SAI’s non-compliance

* Guidance

• 11

* iCAT - Compliance Audit

• 12

• English, Spanish and Arabic

• SAI Mexico, SAI UAE• Revised to include

Level 3• Guidance is to be

revised

ISSAI IMPLEMENTATION HANDBOOK

• 13

• ISSAI Implementation Strategy• ISSAI Implementation issues• Setting up ISSAI based audit

practice • Case Study• Used in ISSAI Certification

Programmes

• 14

How to use the portal

*3i Community Portal

• 15

•www.idicommunity.org

*Experiences

*Need for detailed guidance

*Combined audit

*Risk based approach to CA

*Professional development – certification

• 16

• 17

How do you take your experiances back to your own region