Survey on the implementation of ISSAI
within EUROSAI
Introduction
1. The strategic goal 2 laid down in the EUROSAI strategic plan is to “promote and facilitate the
implementation of the International Standards of Supreme Audit Institutions (ISSAI) and
contribute to their further development”.
This collection of professional standards, provided by INTOSAI, comprises the fundamental
prerequisites for the orderly function and professional conduct of Supreme Audit Institutions
(SAIs). They offer guidance for all SAIs which are fully independent in deciding whether and
to what extent to rely on the tools comprised in the ISSAI framework.
The ISSAI framework is structured in four hierarchical levels:
Level 1:
Founding Principles
Level 2:
Prerequisites for the Functioning of SAIs
Level 3:
Fundamental Auditing Principles
Level 4:
Auditing Guidelines
At the first level, there is the Lima Declaration (1977), which lays out the founding principles
of INTOSAI. It calls for the establishment of effective SAIs and provides guidelines on
auditing precepts.
The second level is aimed at the institutional level of SAIs and contains INTOSAI’s
pronouncements on the necessary preconditions for their proper functioning and
professional conduct. These include principles and guidance on independence,
transparency and accountability, ethics and quality control.
The fundamental auditing principles on the third level express the essence of public sector
auditing and contain generally recognized professional principles that underpin effective,
independent auditing of public sector entities, providing the authoritative international frame
of reference that defines public sector auditing in its contemporary forms.
At the fourth level, the auditing guidelines translate the fundamental auditing principles into
more specific, detailed and operational guidelines that can be used on a daily basis in the
conduct of auditing tasks. The purpose of the guidelines is to provide a basis for the standards
and manuals on public sector auditing which may be applied by the individual members of
INTOSAI. This guidance includes implementation guidelines for financial, compliance and
performance audit, as well as specific auditing guidelines on topics as e.g. the audit of
privatisations and of public debt. For more information please visit www.issai.org.
EUROSAI Goal Team 2 “Professional Standards”
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Survey on the implementation of ISSAI within EUROSAI
2. Currently the ISSAI framework refers to the high level fundamental principles as “standards”
and to the more detailed guidelines on level four as “guidance”. Level three is presently
organised into basic principles, general standards, field standards and reporting standards.
In November 2010 the XX INCOSAI mandated the INTOSAI Professional Standards
Committee (PSC) to harmonise the ISSAI and to revise level 3 of the ISSAI framework. This
project will considerably change the structure and essence of the ISSAI in two dimensions:
First, it is intended to structure level 3 into different documents according to financial,
performance and compliance audits and general principles (applying to all audits). Thus, the
principles will be able to be more specific and reflect more of the content of level 4. Second,
there will be explicit statements about what is necessary to state compliance with the ISSAI
framework. The new level three will be presented to the XXI INCOSAI in 2013 for adoption.1
3. The objectives of Goal Team 2 are to raise the awareness of these standards, to support
EUROSAI members in their implementation, and to contribute to their further development.
To carry out the associated activities and projects, our first aim is to get an overview on how
EUROSAI members apply the ISSAI and which support they might need in doing so. With
the information gathered, we might also provide input to the ongoing revision of the central
documents on level 3 of the ISSAI framework.
To gain the necessary information, we kindly ask you to answer the following questions on
I your SAI’s motivation to apply the ISSAI,
II your SAI’s status of applying the ISSAI,
III the support your SAI might need in applying the ISSAI,
IV translation of the ISSAI into your national language, and
V any further ideas you might have on the ISSAI.
Please return the completed questionnaire to the German SAI as chair of Goal Team 2
([email protected]) no later than 5 April 2012.
Thank you very much for your support!
Contact information
SAI:
Country:
Contact person:
Email address:
1
Please note that this questionnaire refers to the ISSAI framework in its present form.
EUROSAI Goal Team 2 “Professional Standards”
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Survey on the implementation of ISSAI within EUROSAI
I
Motivation for applying the ISSAI
1.
Which ISSAI are relevant for your SAI? (Please tick)
ISSAI level 1 (Founding Principles)
ISSAI level 2 (Prerequisites for the Functioning of SAIs)
ISSAI level 3 (Fundamental Auditing Principles)
ISSAI level 4 (Implementation Guidelines)
ISSAI 1000-2999 (Financial Audit)
ISSAI 3000-3999 (Performance Audit)
ISSAI 4000-4999 (Compliance Audit)
ISSAI level 4 (Specific Auditing Guidelines)
ISSAI 5000-5999, esp. ISSAI No(s)
INTOSAI GOV
2.
Is your SAI obliged to apply ISSAI? (Please tick)
Yes:
By law
Due to stakeholders’ expectations
Other (please specify)
No
If no, what is/has been the driver for your SAI to apply ISSAI? (Please specify)
3.
:
Does your SAI communicate the application of ISSAI? (Please tick)
Yes:
To national stakeholders (application of ISSAI in general)
To addressees of audit reports (particular ISSAI that have been applied in audits)
To general public
No
4.
Has your SAI put in place internal policies and procedures to make sure that audits
are carried out in accordance with applied ISSAI (i.e. quality control, supervision,
review)? (Please tick)
Yes (please specify):
No
EUROSAI Goal Team 2 “Professional Standards”
Survey on the implementation of ISSAI within EUROSAI
5.
Is your SAI guided by the INTOSAI GOV in its administrative tasks? (Please tick)
Yes (please specify):
No
II
Status of applying the ISSAI
6.
Does your SAI apply the ISSAI? (Please tick)
Yes, all 4 levels of the ISSAI framework (please skip to question 6a)
Yes, part of the ISSAI framework (please skip to question 6b)
No (please skip to question 6c)
6a.
How does your SAI apply the ISSAI? (Please tick)
Adopted as national standards
New audit manuals have been developed on the basis of the ISSAI
Audit manuals have been reviewed in light of ISSAI
Adopted as audit standards of SAI
New audit manuals have been developed on the basis of the ISSAI
Audit manuals have been reviewed in light of ISSAI
Adopted as guidelines supporting other standards
New audit manuals have been developed on the basis of the ISSAI
Audit manuals have been reviewed in light of ISSAI
Reference is made to ISSAI in:
Audit reports
General reports on the operations or performance of the SAI
Communication by the SAI in general
Other approach (please specify):
(Please skip to question 7)
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EUROSAI Goal Team 2 “Professional Standards”
Survey on the implementation of ISSAI within EUROSAI
6b.
Which ISSAI does your SAI apply? (Please specify)
ISSAI level/set(s):
How does your SAI apply these ISSAI? (Please tick)
Adopted as national standards
New audit manuals have been/are being developed on the basis of the ISSAI
Audit manuals have been/are being reviewed in light of ISSAI
Adopted as audit standards of SAI
New audit manuals have been/are being developed on the basis of the ISSAI
Audit manuals have been/are being reviewed in light of ISSAI
Adopted as guidelines supporting other standards
New audit manuals have been/are being developed on the basis of the ISSAI
Audit manuals have been/are being reviewed in light of ISSAI
Reference is made to ISSAI in:
Audit reports
General reports on the operations or performance of the SAI
Communication by the SAI in general
Other approach, namely:
Why has your SAI not applied all ISSAI so far? (Please tick and select all that apply)
Application of more ISSAI is planned but has not yet started because of
Financial reasons
Limited human resources
Lack of appropriate skills
Language problems
Other reasons (please specify):
Application of more ISSAI is not planned because of
Conflicting mandate
Other conflicting legislation (please specify):
Conflicting SAI strategy
The ISSAI are not covering our requirements for audit standards
(please specify):
Other reasons (please specify):
Which other ISSAI does your SAI plan to apply? (Please specify)
ISSAI level/set(s):
Timeline:
(Please skip to question 7)
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Survey on the implementation of ISSAI within EUROSAI
6c.
Why has your SAI not yet applied the ISSAI and INTOSAI GOV?
(Please tick and select all that apply)
Application is planned but has not yet been launched because of
Financial reasons
Limited human resources
Lack of appropriate skills
Language problems
Other reasons (please specify):
Application is not planned because of
Conflicting mandate
Other conflicting legislation (please specify):
Conflicting SAI strategy
The ISSAI are not covering our requirements for audit standards
(please specify):
Other reasons (please specify):
(Please skip to part III of this questionnaire.)
7.
8.
Has your SAI met obstacles/problems in applying the ISSAI?
(Please tick and select that apply)
Yes:
Limited financial resources
Limited human resources
Language problems
Lack of appropriate skills
Conflicting mandate (with respect to ISSAI level/set(s)
)
Other conflicting legislation (with respect to ISSAI level/set(s)
Other (please specify):
No
)
How did your SAI manage to solve any problems encountered in applying the
ISSAI? (If you can provide solutions for more than one problem encountered or for various
levels/sets of ISSAI please state them separately)
Comment 1:
Comment 2:
Comment 3:
EUROSAI Goal Team 2 “Professional Standards”
Survey on the implementation of ISSAI within EUROSAI
9.
Did your SAI develop manuals/guidelines/good practices for applying the ISSAI?
(Please tick)
Yes; (please specify):
If yes: would you share them (please tick and select all that apply)
For general use within EUROSAI?
For posting on the EUROSAI website?
By publication on the website of your SAI?
No
III
Support in applying the ISSAI
10.
Does your SAI need support in further applying the ISSAI? (Please tick)
Yes; for
Approach
Application
in SAI
ISSAI framework in general
ISSAI level 1 (Founding Principles)
ISSAI level 2 (Prerequisites for the Functioning of SAIs)
ISSAI level 3 (Fundamental Auditing Principles
ISSAI level 4 (Implementation Guidelines):
ISSAI 1000-2999 (Financial Audit)
ISSAI 3000-3999 (Performance Audit)
ISSAI 4000-4999 (Compliance Audit)
ISSAI level 4 (Specific Auditing Guidelines):
ISSAI 5000-5999 esp. ISSAI No(s)
INTOSAI GOV
Other (please specify):
No
11.
Which form of support would your SAI prefer? (Please tick and select all that apply)
Seminars/workshops
E-learning
Guidelines/handbooks/good practices
Cooperation with ISSAI-experienced SAIs/consulting with ISSAI experts
Other (please specify):
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EUROSAI Goal Team 2 “Professional Standards”
Survey on the implementation of ISSAI within EUROSAI
12.
Could your SAI provide expertise on the ISSAI framework?
(Please tick and select all that apply)
Yes, in a seminar or workshop by means of
Keynote speech/paper on (please specify)
Case study on (please specify)
Moderating a session on (please specify)
Other (please specify)
Yes, as expert to counsel/advise other SAIs on (please specify)
To be decided in due course
No
13.
Does your SAI cooperate with other entities on applying the ISSAI?
(Please tick and select all that apply)
Yes, with
Other SAI(s), namely:
Other professional bodies, namely:
Scope of cooperation (please specify):
Cooperation is planned with
Other SAI(s), namely:
Other professional bodies, namely:
Scope of cooperation (please specify):
No
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EUROSAI Goal Team 2 “Professional Standards”
Survey on the implementation of ISSAI within EUROSAI
IV
Translation of ISSAI into national languages
14.
Has your SAI translated any ISSAI or is doing so? (Please tick)
Yes,
All
ISSAI level/set(s):
Language (please specify):
If yes: would you share these translations (please tick and select all that apply)
For general use within EUROSAI?
For posting on the EUROSAI website?
By publication on the website of your SAI?
No
V
Further remarks
15.
Do you see any need for changes regarding the ISSAI framework? (Please specify):
16.
Please share any ideas you might have on the subject of applying the ISSAI
(Please specify):
Thank you very much for completing this questionnaire!
Please return the completed questionnaire to the German SAI as chair of Goal Team 2
([email protected]) no later than 5 April 2012.
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