INTOSAI Knowledge Sharing Knowledge Services Committee Reporting Dash

INTOSAI Knowledge Sharing & Knowledge Services Committee Reporting Dash Board of KSC 10 th Meeting of KSC Steering Committee Kampala (20 -24 August 2018) SAI-India INTOSAI Knowledge Sharing and Knowledge Services Committee 1

INTOSAI Background Knowledge Sharing & Knowledge Services Committee • KSC Chair to use Reporting Dashboard to report to INTOSAI GB by consolidating reporting dashboards of Working Groups • Reporting frequency as agreed in last meeting of KSC SC • 15 February for 6 month ending December • 15 August for 6 month ending June

INTOSAI Accomplishments of KSC for PAR report of PFAC 3. 1 - Develop and maintain expertise in the various fields of public-sector auditing Knowledge Sharing & Knowledge Services Committee Accomplishments New Products KSC has successfully limited number of pronouncements into IFPP from 19 to following three projects: Audit of KNI Public Procurement Audit Jurisdictional SAIs These Projects will lead to three new Pronouncements Six working groups under KSC are also coming up with 26 non-IFPP Guidance materials in respective subject areas during 2017 -19

INTOSAI Accomplishments of KSC for PAR report of PFAC 3. 1 - Develop and maintain expertise in the various fields of public-sector auditing Knowledge Sharing & Knowledge Services Committee Accomplishments Revised Products Harmonizing and consolidating ISSAIs: Four Projects in SDP will lead to harmonising and consolidating 18 ISSAIs (INTOSAI Standards) in old framework into 6 new GUIDs (Guidance) in new INTOSAI Framework for Professional Pronouncements.

Accomplishments of KSC 3. 2 - Enable wide exchange of knowledge and experience among INTOSAI members INTOSAI Knowledge Sharing & Knowledge Services Committee Accomplishments Major revamp of INTOSAI Community Portal as single common platform for resources by merging Community Portal and websites of all working groups • Crosscutting Research Projects on ‘Auditing emergency preparedness’ (Project lead: SAI Guatemala) and ‘Citizen Participation in Public Audit’ (Project lead: SAI Indonesia) in progress 5 Working Groups (WGITA, WGPPA, WGEA, WGFMMR and WGBD) exchanged experience and practices among the SAIs through country paper presentations in annual meetings 8 newsletters issued by 3 working groups (WGEA, WGEI, WFFACML) 6 training programs conducted by 2 working groups (WGEA, WGEI) at Jakarta (WGEA), India (WGEA), South Africa (WGEI), Uganda (WGEI)

Accomplishments of KSC 3. 2 - Enable wide exchange of knowledge and experience among INTOSAI members INTOSAI Knowledge Sharing & Knowledge Services Committee Accomplishments Annual Database on audits/Good practices maintained by 3 working groups (WGEA, WGFMMR, WGEI, WGKNI) 4 Seminars/Workshops conducted by 3 working groups (WGPE, WGFMMR and WGITA) WGKNI is active on Twitter. Links to the INTOSAI Journal provided in the INTOSAI Community Portal. Links also provided in the ASOSAI Journal, of which SAI India is the Editor. IJGA regularly participates in the KSC SC meetings. 3 Working Groups (WGPD, WGKNI, WGPPA, WGPE) have provided news items to IJGA in relation to their activities

3. 3 - Working with the CBC, IDI, and other INTOSAI entities, facilitate continuous improvement of SAIs through knowledge sharing on the crosscutting lessons learned from the results of peer reviews and SAI PMF INTOSAI Knowledge Sharing & Knowledge Services Committee Accomplishments 4 Working Groups (WGFMMR, WGEI, WGEA, WGITA) have forged working relationships with 8 international organizations (Basel Committee, FSB, IMF, ATAF, CCAF, WB, CBD, ISACA). WGEA has forged cooperation with 3 UN agencies/Department (UNEP, UNFCCC, UNDESA) KSC collaborating with IDI in Cooperative audit program on audit of preparedness in implementation of SDG. About 80 SAIs are participating in this programme. 2 Working Groups (WGITA, WGPD) collaborating with IDI in bringing out handbooks. 4 Working groups (WGITA, WGEI, WGEA, WGFACML) have established collaboration mechanism with various Regions.

3. 3 - Working with the CBC, IDI, and other INTOSAI entities, facilitate continuous improvement of SAIs through knowledge sharing on the crosscutting lessons learned from the results of peer reviews and SAI PMF. INTOSAI Knowledge Sharing & Knowledge Services Committee Accomplishments KSC participated in the Expert Conference on Peer Reviews hosted by Peer Review Subcommittee to evolve a mechanism to gather and document lessons learned on Peer reviews

INTOSAI Crosscutting Priorities Knowledge Sharing & Knowledge Services Committee Accomplishments Library on Independence of SAIs containing documents and links related to independence Advocating for and supporting assessment tool kits created in Community the Independence of SAI Portal Crosscutting Priority-1:

INTOSAI Crosscutting Priorities Knowledge Sharing & Knowledge Services Committee Accomplishments Comprehensive capacity development program jointly initiated by IDI and KSC on auditing implementation of SDGs. Guidance for Auditing Preparedness for Crosscutting Priority-2: Implementation of SDGs published. Cooperative performance audit of Contributing to the Follow-up preparedness for implementation of SDGs and Review of the SDGs underway. WGEA preparing Audit Guideline Plan on delivering the 2030 Agenda through Environmental Auditing.

INTOSAI Crosscutting Priorities (contd. ) Knowledge Sharing & Knowledge Services Committee Accomplishments Collaboration between Goal Chairs strengthened Some of initiatives originated from the GCC are Reporting Dash Board, Governance of FIPP, FIPP Chair and members’ selection, Implementation of Crosscutting Priority-3: SDP, QA on Global Public goods, Effective dates for the Pronouncements Ensuring effective development Goal Chairs participate in one another’s annual and coordination among standards steering committee meetings to maximise -setting, capacity development and opportunities to integrate one another’s initiatives knowledge sharing KSC and PSC participate in CBC’s Task Force on INTOSAI Auditor Professionalization to strengthen initiative aimed at facilitating and structuring professional development in INTOSAI

INTOSAI Crosscutting Priorities (contd. ) Knowledge Sharing & Knowledge Services Committee Accomplishments KSC is part of the Expert Group under SCEI, to Crosscutting Priority-4: analyse and classify emerging issues and provide technical commentary and recommend Creating a strategic and agile solutions. INTOSAI that is alert to and Space provided in revamped INTOSAI capable of responding to Community Portal to disseminate activities emerging international relating to SCEI and collect information on Risks opportunities and risks and Emerging issues. Crosscutting Priority-5: KSC participated in Regions Cooperation Platform to strengthen cooperation and Building upon, leveraging, and collaboration with the Regions facilitating cooperation and Talks held with CAROSAI and ARABOSAI on professionalism among the cooperation in INTOSAI Community Portal regional organizations of

INTOSAI Challenges Knowledge Sharing & Knowledge Services Committee Capacity constraints to accomplish the 2017 -22 INTOSAI Strategic Plan objectives due to • Funding constraints • Unpredictability of resource availability due to our extensive dependence on in-kind donations from the Goal chair and Working Group Chairs and members

INTOSAI Discussion issues Knowledge Sharing & Knowledge Services Committee • How to quantify the activities undertaken by WGs especially in light of Performance and Accountability Report of PFAC seeking accomplishments of KSC • Include statistic on subscriptions/ number of SAIs contributing articles to newsletters • Participants in the training programmes/seminars/workshops, • No. of active downloads in Audit Database of Working Group • Challenges faced by WG in accomplishing their priorities • Next Work Plan of KSC (2020 -22): Should focus shift to knowledge sharing and knowledge services activities instead of Knowledge development activities in view of considerable guidance and pronouncements already in place? • Suggestions for topics for the crosscutting research projects for next work-plan • Explore creation of Global training facility for each Working Group and collaboration with other academies. WGEA, WGEI and WGITA already have designated GTFs.

INTOSAI Knowledge Sharing & Knowledge Services Committee THANK YOU 15