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EUROSAI GT1: 1.1.1
Promote the use of relevant materials and information available on new professional developments in the field to meet the needs of EUROSAI members.
GT1 KNOWLEDGE DATABASE v2, dated 15May2015
TOPIC / KEY ASPECT TYPE OF TITLE ISSUED BY YEAR AVAILABLE AT RELEVANCE TO EUROSAI COMMENTS
MATERIAL members
SAIs PERFORMANCE ASSESSMENT (PMF) DRAFT Supreme Audit Institutions SAI Performance Measurement Framework INTOSAI WGVBS 2013 http://www.idi.no/artikkel.aspxA?MI fradm1e=w10o2r&Ak foIdr =vo70lu4ntary assessments of SAIs To be adopted by INTOSAI Congress in 2016
FRAMEWORK performance against the ISSAIs and other
established international good practices for
external public auditing.
ISSAI implementation assessment tool ASESSMENT TOOL iCATs (3i) ISSAI Assessment tool 2012 The tool is meant to assist SAIs in mapping their
IDI - INTOSAI http://www.idi.no/artikkel.aspx?MId1=4&AId=395
Development current audit practices to ISSAI requirements, so The material may be available on request. Please contact the issuer.
Initiative that they can identify their needs for ISSAI
implementation.
SAIs' Integrity Assessment ASESSMENT TOOL IntoSAINT: A Tool to Assess the Integrity of Supreme Audit Institutions Netherlands Court of 2011 SAINT (Self-Assessment INTegrity) is a tool which The tool is targeted at preventing corruption and generates a list of
Audit enables public sector organisations to assess management recommendations for supporting the integrity of the
http://www.courtofaudit.nl/english/Publications/Topics/IntoSAINT
their vulnerability and resilience to integrity organisation in question. It is a management tool enabling the user
T violations. SAINT also yields recommendations to design a tailor-made integrity policy and at the same time to
N Peer review GUIDELINE ISSAI Peer Review Guide and Checklist on how to improve integrity management. SAINT raise integrity-awareness among its staff.
INTOSAI CBC 2010 The Guide explains the different stages of a peer
E http://www.pbo-dpb.gc.ca/files/files/Peer_Review_Guide_with_Checklist_EN.pdf
5600 is a self-diagnosis tool presented as a (two-day)
M review and provides peers with a list of
S workshop for a group of participants from the http://www.intosai.org/issai-executive-summaries/view/article/issai-5600-peer-review-guideline.html
S questions that may be asked when performing a
E assessed entity.
S peer review. The guide focuses on the
S reflections SAIs engaging in a peer review may
A Capacity development REPORT Capacity Development of Supreme Audit Institutions; Status, needs and good IDI - INTOSAI 2010 http://www.idi.no/artikkel.aspxT?MIhe dSt1o=c2k4t&AakinIdg= p4r0o7vides an overview of the
wish to make and the steps that may be useful
practices Development current SAI capacity development support and
when planning a peer review. To make the guide
Initiative needs and identifies good practices for
user-friendly, good practice examples taken from
successful Capacity Development support. The
former SAI peer reviews have been included.
GUIDELINE basic objective of the Stocktaking is to develop
Capacity building needs assessment Capacity Building Needs Assesment Guide The handbook provides a systematic and
IDI - INTOSAI 2009 http://www.idi.no/Filnedlasting.aspx?MId1=32&FilId=844
an inventory of SAI owned Strategic and
Development stepwise approach to assessing capacity building
Development
Initiative needs in SAIs, hereunder outlining common
Action Plans in use
models and theories for conducting such
Institutional Capacity Building FRAMEWORK Institutional Capacity Building Framework (ICBF) assessments.
AFROSAI-E 2010 SAIs’ self assessment tool developed by
https://afrosai-e.org.za/about/institutional-capacity-building-framework
AFROSAI-E region. (ICBF) consists of five
development levels with an institutional https://afrosai-e.org.za/sites/afrosai-e.org.za/files/ICBFGuideline.pdf
perspective at each level
Quality
Quality assurance HANDBOOK Quality Assurance in Financial Auditing IDI - INTOSAI 2012 http://www.idi.no/artikkel.aspxT?MIhe dh1a=n3d2b&AookId p=r4o9vi3des guidance and tools to
Development assist SAIs in implementing comprehensive The material may be available on request. Please contact the issuer.
Initiative quality assurance process. The guidance and
tools hightlighted have been adapted from
HANDBOOK various sources and follow international good
Quality control system building Quality Assurance in Financial Auditing: A Handbook for SAIs in CAROSAI IDI - INTOSAI http://www.idi.no/artikkel.aspxT?MIhis dh1a=n3d2b&AooIkd p=r4o9v3ides practical guidance to
practice.
Development help SAIs of the CAROSAI region establish and The material may be available on request. Please contact the issuer.
Initiative strengthen quality control systems and
implement effective quality assurance reviews.
Quality assurance HANDBOOK Quality Assurance Review Handbook, 2012 ASOSAI 2012 Quality Assurance Review Handbook for ASOSAI
http://www.asosai.org/asosai/activities/idiProgram_detail.jsp?idx=2908
member SAIs
Quality management GUIDELINES Quality Assurance Manual PASAI This manual has been produced to assist PASAI
http://www.pasai.org/site/pasai/files/manuals_guidelines/quality_assurance.pdf
members in the effective delivery of an SAI’s
mandate. It provides guidance to SAIs in
establishing or enhancing their QA function.
Quality management GUIDELINES Guidelines on Audit Quality Management System Guidelines on Audit Quality Management System
ASOSAI 2004 http://www.asosai.org/asosai/R_P_auditquality/contents.htm
for ASOSAI member SAIs
Audit Quality GUIDELINES Guidelines on Audit Quality 2004 The purpose of these Guidelines on Audit Quality
Contact Commitee http://www.eca.europa.eu/sites/cc/Lists/CCDocuments/1959843/1959843_SV.PDF
members and is to assist Supreme Audit Institutions assure the
SIGMA, 2004 high quality of their work and the resulting
products. Guidelines deal with quality control as
Audit Quality / Human resources / Communication GUIDE ACHIEVING AUDIT QUALITY: Good Practices in Managing Quality within SAIs the “hot review” of the audit process;
EUROSAI 2010 This document looks at ways of helpingSAIs to be
http://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/working-groups/electronic-database/Good_practices_quality.pdf
establishing effective quality controls, discuss the
more effective in achieving high quality audits
nature of the controls required to assure quality
through the selection and communication of
in the areas of selection and timing of audits,
proven good practices. The document is
planning specific audits, executing audits,
intended only as a guide for those running SAIs
DATA BASE reporting the results of audits, and following up
Audit Quality EUROSAI Electronic Good Practices Database on Audit Quality EUROSAI, State Audit 2013 http://www.asz.hu/en/good-praEcleticctersonic Good Practices Database to provide
and not as being binding.
on audits; describes the procedures necessary to
Office of Hungary ongoin SAIs' experts involved in quality management
assure that needed quality controls are in place
g with online access to good practices of EUROSAI
and operating effectively, post-audit quality
member SAIs.
assurance; institutional measures to enhance
Training quality, especially management of human
Learning Strategies building GUIDELINE Learning for Impact: A Practice Guide for SAIs resources (recruitment, training, staff
y IDI - INTOSAI ? http://www.idi.no/artikkel.aspxT?MIhis dg1u=id3e2 &AproIvdi=d4e9s3 practical guidance on how
t development and ethical standards), institutional
i Development SAIs can develop effective learning cultures and
c risks and external relations. The material may be available on request. Please contact the issuer.
a Initiative deliver sustainable long-term learning strategies
p that strengthen their capabilities to deliver their
a
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mandates even more effectively.
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t GUIDE
i Trainings A Practical Guide for Organising EUROSAI Training Events 2014 The aim of this document is to facilitate the work
d EUROSAI Training http://www.eurosai.org/en/training/guidance-for-training-events/
u Committee of the SAIs, to encourage SAIs to host training
a
events and to provide help in organising training
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a events by offering advice and recommendations.
n
o
i Trainings LESSONS LEARNED Experiences and Lessons Learned Organisation of training events: Lessons Learned
s EUROSAI Training 2011 http://www.eurosai.org/en/training/eurosais-training-heritage/etc-document/
s
e Committee, 2011
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P
VFM/Programme Evaluation audits
Value for Money REPORT Value for Money in Government OECD - the 2010 - http://www.oecd-ilibrary.org/goTvheer nOaEnCcDe /svearliuees -Vfoarlu-me ofonre Moy-inn-geoyv ienr Gnmoveenrtn_m20e7n9t 8946
Organisation for 2013 reports on new reforms and reform trends in
Economic Co- public administration, as part of the OECD multi-
operation and annual, cross-country study of the same name.
Performance Audit GUIDELINES ASOSAI Performance Auditing Guidelines Development The study series looks in particular at reforms
ASOSAI 2000 Performance Auditing Guidelines for ASOSAI
http://www.asosai.org/asosai/activities/research_project_detail.jsp?idx=49
which aim for better quality of services at lower
member SAIs
costs.
Performance Audit HANDBOOK AFROSAI-E Performance Audit Handbook Performance Auditing Guidelines for AFROSAI-E
AFROSAI-E 2013 https://afrosai-e.org.za/publication/afrosai-e-performance-audit-handbook-nov-2013
member SAIs
Performance Audit GUIDELINES PASAI Performance Audit Manual PASAI 2011 Performance Auditing Guidelines for PASAI
http://www.pasai.org/site/pasai/files/manuals_guidelines/performance_audit.pdf
Programme Evaluation PRIMER Program Evaluation for SAIs - A Primer INTOSAI Working 2010 http://program-evaluation.ccomAp ptreism.fre/ri mtoa mgeask/es tiot reieass/ieprd tf/oa gnegtl asitsa.rptdefd with
Group on Program Programme Evaluation, to map out its course,
Evaluation, 2010 and to provide its main points of reference.
Other topics
Implementing ISSAIs GUIDE Implementing the International Standards for Supreme Audit Institutions INTOSAI CBC 2012 http://cbc.courdescomptes.m This guide aims to assist SAIs to make the
(ISSAIs): Strategic considerations a/index.php? strategic considerations necessary before taking
id=20&tx_abdownloads_pi1[ the first steps towards implementation of the
action]=getviewcategory&tx_ ISSAIs. The focus is on general issues, and it is
Key national indicators DRAFT GUIDE White Paper on Key National Indicators abdownloads_pi1[category_u consequently not intended to be a complete
2013 Descriptive, identifying common methodological
INTOSAI Working http://audit.gov.ru/en/activities/international-activities/intosai-working-group-on-key-national-indicators/working-papers/index.php
id]=46&tx_abdownloads_pi1[ guide for implementation of the ISSAIs, but a
Group on Key approaches related to using KNI in auditing.
cid]=81&cHash=f141a0e8e9 tool to use to prepare for the implementation
National Indicators Developing recommendations that are applicable
process.
to SAIs with different authorities or in countries
Regularity Audit MANUAL AFROSAI-E Regularity Audit Manual with different levels of socio-economic
AFROSAI-E 2013 Regulatory Auditing Manual for AFROSAI-E
https://afrosai-e.org.za/publication/afrosai-e-regularity-audit-manual-2013
development will require further work.
member SAIs
Capacity building GUIDELINE Building capacity in Supreme Audit Institutions General guide on capacity buildig in SAIs
INTOSAI CBC 2007 http://www.carosai.org/wp-content/uploads/2013/01/download_item_1341174748.pdf
Management GUIDELINE Strategic Management and Operational Guidelines PASAI http://www.pasai.org/site/pasa Strategic planning is an element of strategic
i/files/manuals_guidelines/Str management that sets the organisation’s
ategic_Management_and_Op priorities, focuses energy and resources,
erational_Guidelines.pdf strengthens operations, ensures employees and
PUBLICATION stakeholders are working toward common goals,
Innovations EUROSAI INNOVATIONS: Sharing good practices among SAIs Vol.I EUROSAI, UKNAO 2013 A summary of EUROSAI SAIs' innovations (2013)
http://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/news/Eurosai-Innovations_final-114-13.pdf
establishes agreement for intended
outcomes/results, assesses and adjusts the
direction of an organisation to a changing
environment.
Innovations PUBLICATION EUROSAI INNOVATIONS: Sharing good practices among SAIs Vol.II A summary of EUROSAI SAIs' innovations (2014)
EUROSAI 2014 http://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/strategic-plan/goal-team-1/Innovations-volume-II_Web.pdf
Professional qualifications GUIDELINES Introducing professional qualifications for Audit Staf INTOSAI CBC 2010 A guide developed to help SAIs select and
y https://apps.contraloria.gob.pe/cbcmeeting2014/files/Introducing-Professional-Qualifications-for-audit-staff.pdf
t implement appropriate professional
i qualifications so that they can discharge the
c
a requirements of their mandate more effectively
p
a and efficiently.
c GUIDELINES
Human resources Human Resources Management Handbook AFROSAI-E 2012 HR issues from an African SAI perspective
l https://afrosai-e.org.za/publication/afrosai-e-human-resources-management-handbook
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n Human resources GUIDELINES Human Resources Management Manual Guidance for PASAI members on HR
a PASAI http://www.pasai.org/site/pasai/files/manuals_guidelines/human_resources.pdf
g Management
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Human resources GUIDELINES Managing Human Resources in Supreme Audit Institutions INTOSAI CBC 2012 http://www.courdescomptes.m This Guide has been written to help senior
a/ managers in SAIs understand what modern HRM The material may be available on request. Please contact the issuer.
embraces and what they can expect from their
HRM team. It will be of use to HRM staff in SAIs
to help them ensure that their work is consistent
with international best practices. It will also be of
use to all staff in an SAI who manage others.
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Strategic plans development HANDBOOK Strategic Planning Handbook IDI - INTOSAI http://www.idi.no/artikkel.aspxT?MIhis dh1a=n3d2b&AooIkd p=r4o9v3ides systematic guidance to
Development SAIs on how to develop their strategic plans and The material may be available on request. Please contact the issuer.
Initiative develop their strategic planning and thinking
capacities. It is based on a model developed and
GUIDE piloted by the IDI in cooperation with AFROSAI-E.
Business continuity planning Business continuity planning CAROSAI, PASAI, 2013 http://www.courdescomptes. This guide provides advice to SAIs on how to put
UKNAO ma/ in place a business continuity plan. It is aimed The material may be available on request. Please contact the issuer.
particularly at those SAIs located in disaster
prone areas which may have limited experience
HANDBOOK in putting such plans in place.
IDI capacity building programme implementation IDI Programme Management Handbook IDI - INTOSAI http://www.idi.no/artikkel.aspxR?MIeledva1n=t3 t2o&A IDIId S=t4a9ff3 in their planning,
Development implementing and reporting on IDI capacity The material may be available on request. Please contact the issuer.
Initiative building programmes, providing practical
guidance on a wide range of programme-related
GUIDELINE activities and issues.
Information analysis - financial, performance, Management Discussion and Analysis of Financial, Performance and Other 2001 Provides means for government management
INTOSAI Committee http://www.issai.org/media/13345/intosai_gov_9220_e.pdf
governance reports Information on Accounting officials to discuss what the financial statement
Standards, 2001 numbers mean (financial information), what was
(Sub-Committee on accomplished during the reporting periods
GUIDELINES Accounting and (performance information) and the
Internship between SAIs Guidelines for Internship Programs INTOSAI CBC 2009 http://www.courdescomptes. Instituting internship experience for in-service
Reporting) organization’s systems, controls and legal
ma/ employees of SAIs
compliance (governance information) The material may be available on request. Please contact the issuer.
Impact of audit reports GUIDELINE How to increase the use and impact of audit reports INTOSAI CBC 2010 http://www.courdescomptes. The guide's aim is to help the audit reports of
ma/ Supreme Audit Institutions (SAIs) have more The material may be available on request. Please contact the issuer.
t impact; to give view of the different types of
n SAIs, methods of reporting, and types of reports
e
m Impact of audit reports GUIDELINE Reporting Guidelines produced
PASAI These reporting guidelines provide staff of
n http://www.pasai.org/site/pasai/files/manuals_guidelines/reporting_guidelines.pdf
o Supreme Audit Institutions (SAIs) with a
r
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v structured process for producing a range of
n different audit reporting products.
e
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a Communication DRAFT Communicating and Promoting the Value and Benefits of SAIs Communication Policy as well as the external
n INTOSAI WGVBS 2013 http://www.intosai-wgvbs.org/Admin/Docdeveloped.aspx
r GUIDELINE communication practices of INTOSAI members
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t -focuses on key principles regarding (1) the use
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of instruments and tools for external
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h communication and (2) approaches to fostering
t Strengthening of development co-operation GOOD PRACTICE Good Practices In Supporting Supreme Audit Institutions OECD-DAC Task Force 2011 http://www.oecd.org/developmTehnist /geuffideecti isv einnteesnsd/Feidn atol% h2e0lpSA sIt%aff2 0inG ood%20Practice%20Note.pdf
constructive interactions with citizens. This
h GUIDE development partner agencies - namely bilateral
t on
i guideline also recognizes the importance of
w Public Financial and multilateral providers of development co-
communicating with the civil society to raise
l operation - understand SAIs and how to help
a Management publicē awareness of the significance of
e them play a more effective oversight role.
d Relationship between SAIs and Internal Audit Units RESEARCH transparency in government to people’s daily
Evaluation and Improvement of Internal Audit Systems and the Relationship ASOSAI The Asian 2012 http://www.asosai.org/asosai/ Guidelines and good practices on how to assess
o PROJECT lives.
t between the Internal Audit Units and SAIs Organization of activities/research_project_de internal audit systems and how to establish the
y tail.jsp?idx=2513 relationship between the IAUs and the SAIs
t Supreme Audit
i inASOSAI member states
c Institutions
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p Twinning strengthening GOOD PRACTICE Making Supreme Audit Institution Twinning Successful Good Practice for SAIs which find themselves in a
a Network of the SAIs 2007 http://www.eca.europa.eu/Lists/ECADocuments/TWINNING/TWINNING_EN.PDF
C GUIDE of candidate and process of fundamental change and are
potential candidate considering the use of, or have decided to use,
countries and the Twinning as a mechanism to support their
Cooperative / joint audit GUIDELINES Guide for Cooperative Audit Programs Between Supreme Audit Institutions European Court of change process. It is also hoped that the Guide
INTOSAI CBC 2010 http://www.courdescomptes. Advice and recommendations on all stages of
Auditors will be of interest and benefit to SAIs who wish
ma/ cooperative (joint) audits
to provide Twinning assistance and services, and The material may be available on request. Please contact the issuer.
also be supportive to Commission Services who
finance and manage SAI Twinnings.
Cooperation with other SAIs / partners GOOD PRACTICE GOOD co – operation PRACTICE GUIDE for audit activities based on experience EUROSAI 2005 A guide to assist the process of capacity building
http://www.eca.europa.eu/Lists/ECADocuments/COOP_PUBLI008/COOP_PUBLI008_EN.PDF
GUIDE gained by SAIs in the Candidate Countries and the European Union and professional development of one institution
(SAI) through skills transfer from and sharing
experience with development partners (SAIs or
others).
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