EUROSAI. Magazine N24 - 2018

eurosai 22 EUROSAI Strategy EUROSAI Strategic Goal 2 Co-led by the Supreme Audit Office of Poland (NIK) and the Swedish National Audit Office (SNAO) EUROSAI STRATEGIC GOAL 2: HELPING EUROSAI MEMBERS DEAL WITH NEW OPPORTUNITIES AND CHALLENGES BY SUPPORTING AND FACILITATING THEIR INSTITUTIONAL CAPACITY DEVELOPMENT One of the main characteristics of EUROSAI is a wide diversity of its members. This creates a great opportunity for our community and, at the same time, a wide range of expectations and various needs of support relating to capacity development. On the other hand, the working environment in which EUROSAI members operate is constantly changing. The solutions introduced some time ago require regular review and update. These two factors play a key role in the approach which we adopted in fulfilling the task, entrusted by the EUROSAI Governing Board, that is co-leading the implementation of the second EUROSAI strategic goal. One of the initiatives taken within this task was the organisation of the meeting of EUROSAI experts responsible for audit methodology , which took place in October 2018 in Warsaw and was led by SAI of Poland. During this event, some 60 delegates from nearly 30 audit institutions discussed the issues related to audit quality assurance, communication with stakeholders and audit planning , these being three areas of vital importance to the operations of SAIs. The meeting was also used to define the needs of European SAIs in the area of capacity development. The coordination of capacity building initiatives means that we use what is already being done both on EUROSAI and INTOSAI level as well as activities and initiatives being conducted bilaterally or by individual SAIs. Several EUROSAI members are engaged in long-term peer-to-peer support , which is an effective way to strengthen the capacity of individual SAIs. Building on this, SAIs of the Netherlands and Sweden together with the INTOSAI Capacity Building Committee arrange a seminar aimed at sharing methods and experiences about how to conduct long-term peer-to-peer support . The event aspires to enhance the capacity to provide peer-to-peer support and to establish a network among providers to enable knowledge sharing. The seminar will take place in early 2019. SAI of Sweden in its capacity of EUROSAI representative in the INTOSAI Professional Standards Committee is leading a project that aims to provide EUROSAI members with information about INTOSAI’s standard-setting work . A first step was to encourage members to contribute to the development of INTOSAI’s next strategic development plan. More information will be sent about news concerning the migration from the ISSAI framework to the new INTOSAI Framework for Professional Standards as well as other information about what is currently going on in INTOSAIs standard-setting process. SAI of Poland works on further promotion of SDGs audit so as the EUROSAI members could contribute to the follow-up and review of the SDGs within the context of each nation’s specific sustainable development efforts and SAIs’ individual mandates, one of the priorities of INTOSAI community. We co-operate closely with the IDI to use its tools and solutions that help SAIs develop their capacity. One of such tools is the SAI Performance Measurement Framework (SAI PMF), which support SAIs in the review of their own capabilities and practices aimed at the identification of areas for improvement. As the consequence, the SAI PMF EUROSAI implementation plan is being developed. We believe that the quality of how SAIs fulfil their mandate largely depends on the knowledge and skills of their staff. That is why professional development remains a priority in EUROSAI’s activity. Currently, we work on developing a EUROSAI staff secondment programme that will be used for the transfer of knowledge and experience between public auditors of various EUROSAI members. The works on this programme are led by the SAI of Poland. Also, under the leadership of the Netherlands Court of Audit, collaboration is being initiated with the European Confederation of Institutes of Internal Auditors on issues related to integrated reporting