The new SDP Strategic Development Plan The SDP

The new SDP Strategic Development Plan

“ “ The SDP guides the development of the framework, provides coordination and a plan for effective use of resources. Support for the achievement of INTOSAI goals related to professional standards

The new SDP Based on Inputs from a wide consultation Technical review of the current documents Proposal Critical analysis of the IFPP to define, scope and plan its future development

Challenges in the establishment and application of the IFPP Information from: • Migration process • Consultation of the user SAIs, the INTOSAI community, external stakeholders

IFPP Some documents are outdated No evidence of pronouncements fulfilling their purpose Duplication and lack of consistency

Lack of clarity on key concepts Lack of overall adherence to ISSAI 100 IFPP Guidance for changing and emerging issues Lack of data on SAIs auditing practices in relation to ISSAIs Unclear distinction between categories in the IFPP

SDP proposal: a comprehensive review of the existing framework On-going projects *maintenance Review

The main output of the 2020 -2022 Strategic Development Plan will be a proposal for a revised IFPP, and list of projects, prioritised as necessary, to implement the changes in the coming years.

3 elements 1 – Conceptual framework 2 – Identification/scoping of projects and initiatives 3 - COMPs

1 Conceptual framework • Format of the INTOSAI Principles • Format of the ISSAIs • Format of the COMPs Standards and guidance • Key concepts • Gathering evidence • Conceptual framework for an improved IFPP

2 22 Identification of projects and initiatives 2. 1 Status of the Lima Declaration 2. 2 Scoping: organizational requirements - Project including revision of ISSAI 140 2. 3 Scoping GUIDs - completing the migration to IFPP 2. 4 Key topics

3 22 COMPs § Foundation for COMPs in the existing standards + possible additional requirements at the top level of the framework § Converting the competency framework into pronouncements § Converting the remainder of the work that TFIAP did (contained in the pathways document) into guidance § Exploring further requirements, if any for work on the COMP section

Questions - Do you agree with the change in the duration of the plan to better align it with INTOSAI strategic planning process? - Do you agree with the overall proposed approach and objective, to have a period of focused reflection and framework improvement and project identification and scoping? - How best to sequence and prioritize the initiatives? - How do we deal with issues that were considered important by SAIs in the consultation but were not included in the SDP? - What changes do we need to address the challenges and opportunities we addressed during this meeting? - How do we get the buy-in from the INTOSAI community to make sure they are engaged and provide sufficient and adequate resources to implement the plan?

Thank you! PSC Secretariat psc@tcu. gov. br eca-psc@eca. europa. eu Paula Hebling Dutra phdutra@tcu. gov. br