Magazine No. 24 - 2018 27 EUROSAI Strategy Netherlands Court of Audit Holder of the Portfolio on Relations with non-SAI stakeholders PORTFOLIO ON RELATIONS WITH NON-SAI STAKEHOLDERS: OPENING DOORS AND WINDOWS TO THE WORLD Introduction With the introduction of the EUROSAI Strategic Plan 2017-2023 the Governing Board was also assigned a number of strategic portfolios. The Netherlands Court of Audit (NCA) is pleased to take on the portfolio Relations with non-SAI stakeholders . The objective of the portfolio is to provide EUROSAI as an organisation, as well as its members, with an external network that can assist in improving audit work and increasing the impact of EUROSAI and SAI institutions. You can interpret this role of the NCA somewhat as the Public Affairs Officer of EUROSAI. We aim to develop relations for EUROSAI with external non-SAI organisations on seven strategic themes, which are mainly in line with the strategic plan of EUROSAI. • Professional Cooperation: where we look at the themes of specific audit topics and cooperation and knowledge sharing; • Capacity Development: where we look at the themes of digitisation, SAI organisational development, communication and ISSAI 12; and we have added • EUROSAI Governing Board Strategic Relations: which focuses on promoting EUROSAI as a strategic partner. The start of our work was quite easy. It is an activity based approach not steered by paper, but by doing and taking action. So we used meetings and events that we were attending anyway to speak to and visit possible relevant organisations. Professional Cooperation The institutions we have spoken to are all keen on developing relations with EUROSAI, especially on exchanging information. Key examples are the International Monetary Fund (IMF) and the World Resources Institute (WRI). The latter has been brought into contact with the EUROSAI Working Group on Environmental Auditing as a possible knowledge partner. In 2018 the WRI launched ResourceWatch, a shared data platform, which can also assist SAIs in providing with reliable and timely data. Another example is the European Bank for Reconstruction and Development, which was invited to the annual meeting of the Taskforce on Audit and Ethics. The IMF and other institutions expressed that they would be enthusiastic to EUROSAI working level meetings and offer the opportunity to EUROSAI to participate in their thematic meetings. Capacity development When looking at interesting trends and developments for SAIs one movement that is gaining attention is Integrated Reporting. Through integrated reporting businesses take better informed decisions because they use the value of all their assets, including human and social capital and not just their financial positions. So far the public sector has not been very active in adopting this system, but it is a development where we as SAIs can certainly benefit from. We have set up ties with the International Integrated Reporting Council, and currently, separate from the portfolio, the NCA is together with SAI Turkey and the European Confederation of Institutes of Internal Auditing (ECIIA) organising a project group with the aim to familiarise EUROSAI members with Integrated Reporting. Strategic relations International Financial Institutions such as the World Bank, IMF and the EBRD are also interested to speak on a strategic level to EUROSAI. We have many common issues with such organisations, such as a contribution to transparency and good governance. This is just as important for the EBRD when investing in a country as it is for SAIs. In our meeting with the EBRD we promoted the EUROSAI database of audits, which they will now incorporate in their review process.