Decisions by the Governing Board ‘14
1. FAC to be extended with the chairs of goal 1, 2 and 3
(requires revision of INTOSAI Statutes)
2. To be considered through TFSP (under FAC):
• Establishing a permanent committee for professional matters through INTOSAI’s
Statutes
• The need for common supporting functions
• The long term perspective
3. To be carried out by INCOSAI 2016:
• PSC, CBC and KSC Chairs will establish a Common forum of technical experts to clarify
the framework
• Revision of Due Process (proposal by PSC)
• Decide whether the Common Forum will be permanent (by Governing Board)
• Initial steps based on White Paper on professionalisation/certification (by CBC)
Our starting point…
• Focus on problems we are trying to solve, not on structure
• Keep what works well and build on the good ideas from the TFSP
• Address the concern of ‘adding more structure’
• Making sure Goal Leaders can focus on their core business
• Increase coordination and minimize risk of duplication
Maintain current goals….
Professional
Standards
(goal 1)
Model
organistation
(goal 4)
Institutional
Capacity
Building
(goal 2)
Knowledge
Sharing/Knowledge
Services
(goal 3)
- but reemphasize
the value circle
Sustainable
professional
standard-setting
Professional
Standards
(goal 1)
Model
organistation
(goal 4)
Institutional
Capacity
Building
(goal 2)
Promote capacity
development across
regions based on
standards
Knowledge
Sharing/Knowledge
Services
(goal 3)
Coordinated development and
sharing of knowledge
Current PSC
INTOSAI GUIDANCE
Education & Training
Good
practices
Guidelines
Standards
Auditing
Current CBC
Current KSC
Common Forum
Professional standards
framework (including
competency framework)
Capacity development,
implementation and
certification
Knowledge sharing ,
knowledge development
and verification
Tasks of the three Steering Committees:
Approval of professional standards
Roll-out of professional standards
Coordination of WG
PSC SC
Sub
com
Sub
com
Sub
com
Professional standards
framework (including
competency framework)
CBC SC
Sub
com
Sub
com
KSC SC
Sub
com
Sub
com
Sub
com
Sub
com
Capacity development,
implementation and
certification
Knowledge sharing ,
knowledge development
and verification
Tasks of the three Steering Committees:
• Approval of professional standards
• Roll-out of professional standards
• Coordination of WG
Approval of professional
standards
Professional standards
framework (including
competency framework)
Roll-out of professional
standards
Capacity development,
implementation and
certification
Coordination of WG
Knowledge sharing ,
knowledge development
and verification
Management and Coordination of
Professional Matters
Goal leader
Strategic Goal 1
Professional standards
framework (including
competency framework)
Sustainable
professional
standard-setting
Goal leader
Strategic Goal 2
Capacity development,
implementation and
certification
Promote capacity
development across
regions based on
standards
Strategic level
Goal leader
Strategic Goal 3
Knowledge sharing,
knowledge development
and verification
Coordinated
development and
sharing of
knowledge
Technical/practical
level
INTOSAI Statutes
Regional Working Groups
FAC
INCOSAI
General Secretariat
GB
Emerging Issues TF
Management and Coordination of
Professional Matters
Goal leader
Strategic Goal 1
Professional standards
framework (including
competency framework)
Sustainable
professional
standard-setting
Goal leader
Strategic Goal 2
Capacity development,
implementation and
certification
Promote capacity
development across
regions based on
standards
IJGA
IDI
Strategic level
Goal leader
Strategic Goal 3
Knowledge sharing,
knowledge development
and verification
Coordinated
development and
sharing of
knowledge
Technical/practical
level
Regional Working Groups
FAC
INCOSAI
General Secretariat
GB
IJGA
Emerging Issues TF
Management and Coordination of
Professional Matters
Goal leader
Strategic Goal 1
Standards and guidelines
Competency framework for
auditing and capacity
development
IDI
Strategic level
Goal leader
Strategic Goal 3
Goal leader
Strategic Goal 2
Knowledge sharing and
knowledge
services/development and
verification
Capacity development and
certification, implementation
Coordination
Common Forum
IT
PD
EA
IC
(ISSAI Framework)
AR
Coordination
CAS
IDI
WG
Providers
FAS
TF
Regions
Supporting
function
Community of
practise
Content and expertise
PAS
Community of
practise
Technical/practical
level
Regional Working Groups
FAC
General Secretariat
INCOSAI
GB
IJGA
Emerging Issues TF
Management and Coordination of
Professional Matters
Responsibilites:
• Coordination
Goal leader
Strategic Goal
1
• External
relations
Professional standards
• Promoting
ISSAIs
framework (including
competency framework)
• Safeguard
standard –
setting
• Long-term capacity
development
Common Forum
(ISSAI Framework)
• Promote
knowledgesharing
• etc.
IDI
Strategic level
Goal leader
Strategic Goal 3
Goal leader
Strategic Goal 2
Capacity development,
implementation and
certification
Knowledge sharing,
knowledge development
and verification
Coordination
Coordination
IT
IDI
PD
EA
Providers
AR
CAS
IC
FAS
Regions
TF
PAS
WG
Supporting
function
Community of
practise
Content and expertise
Community of
practise
Technical/practical
level
Regional Working Groups
FAC
General Secretariat
INCOSAI
GB
IJGA
Emerging Issues TF
Management and Coordination of
Professional Matters
Responsibilites:
• Coordination
Goal leader
Strategic
1
• ExternalGoal
relations
Professional standards
• Promoting
ISSAIs
framework (including
competency framework)
• Safeguard
standard –
setting
• Long-term capacity
development
Common Forum
(ISSAI Framework)
• Promote
knowledgesharing
• etc.
IDI
Strategic level
Goal leader
Strategic Goal 3
Goal leader
Strategic Goal 2
Organizational solution: Knowledge sharing,
knowledge development
• Extended FAC?
and verification
• New body?
Capacity development,
implementation and
certification
IT
IDI
AR
Coordination
Coordination
PD
EA
Providers
CAS
IC
FAS
Regions
TF
PAS
WG
Supporting
function
Community of
practise
Content and expertise
Community of
practise
Technical/practical
level
Regional Working Groups
FAC
INCOSAI
General Secretariat
GB
IJGA
Emerging Issues TF
Management and Coordination of
Professional Matters
Responsibilites:
• Coordination
Goal leader
Strategic Goal
1
• External
relations
Professional standards
• Promoting
ISSAIs
framework (including
competency framework)
• Safeguard
standard –
setting
• Long-term capacity
development
Common Forum
(ISSAI Framework)
• Promote
knowledgesharing
• etc.
IDI
Strategic level
Suggested membership:
• FAC
Organizational
solution: Knowledge sharing,
Capacity
development,
• Goal leaders
implementation
and
knowledge development
• Extended
FAC?
certification
and verification
• New body?
Observers/Advisers:
AR
Forum Chair
Coordination• Common
Coordination
• PDFAS, PAS, CAS
chairs
Technical/practical
IT
EA
IDI
• Expert representatives
level
Goal leader
Strategic Goal 3
Goal leader
Strategic Goal 2
Providers
CAS
IC
FAS
Regions
TF
PAS
WG
Supporting
function
Community of
practise
Content and expertise
Community of
practise
Regional Working Groups
FAC
INCOSAI
General Secretariat
GB
IJGA
Emerging Issues TF
Management and Coordination of
Professional Matters
Goal leader
Strategic Goal 1
Standards and guidelines
Competency framework for
auditing and capacity
development
IDI
Strategic level
Goal leader
Strategic Goal 3
Goal leader
Strategic Goal 2
Knowledge sharing and
knowledge
services/development and
verification
Capacity development and
certification, implementation
Coordination
Common Forum
IT
PD
EA
IC
(ISSAI Framework)
AR
Coordination
CAS
IDI
WG
Providers
FAS
TF
Regions
Supporting
function
Community of
practise
Content and expertise
PAS
Community of
practise
Technical/practical
level
Key outstanding issues…
• How do we provide management and coordination of professional
matters?
• How do we proceed with a revision of INTOSAI Statutes – what is the
way forward?
Regional Working Groups
FAC
INCOSAI
General Secretariat
GB
IJGA
Emerging Issues TF
Management and Coordination of
Professional Matters
Goal leader
Strategic Goal 1
Standards and guidelines
Competency framework for
auditing and capacity
development
IDI
Strategic level
Goal leader
Strategic Goal 3
Goal leader
Strategic Goal 2
Knowledge sharing and
knowledge
services/development and
verification
Capacity development and
certification, implementation
Coordination
Common Forum
IT
PD
EA
IC
(ISSAI Framework)
AR
Coordination
CAS
IDI
WG
Providers
FAS
TF
Regions
Supporting
function
Community of
practise
Content and expertise
PAS
Community of
practise
Technical/practical
level