Posted by admin On September 2, 2014

The Audit Board of the Republic of Indonesia (BPK RI) hosted the ASEANSAI Knowledge Sharing Workshop on International Standards of Supreme Audit Institutions (ISSAI) Implementation which held in Bandung, Indonesia from 18 to 23 August 2014. As the implementation of the Knowledge Sharing Committee’ work plan, this workshop was lead by the Commission on Audit of Philippines, Josephine B. Manalo as the Project Leader. Under the framework of cooperation with GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit), this workshop facilitated by them as the team for supporting ASEANSAI and also supported by ISSAI Expert from the Swedish National Audit Office, Ms. Karin Gabrielle Holmerin.

The workshop was officially opened by the Vice Chairman of BPK, Hasan Bisri, through opening speech and continued with gong beating accompanied by the GIZ (Denise Rene Roy), ISSAI expert (Karin Holmerin) project leader from COA of Philippines (Wilfredo A. Agito) and the Head of Public Relations and International Cooperation Bureau (Akhsanul Khaq).

Opening ASEANSAI Knowledge Sharing Workshop on ISSAI










International Standards of Supreme Audit Institutions (ISSAIs) is a main references in performing public sector auditing mandate and function which used by all SAIs. International Standards of Supreme Audit Institutions (ISSAI) was adopted by the INTOSAI as a comprehensive set that cover the core audit disciplines of financial, performance and compliance audits. The adoption of the ISSAI represents a milestone in the strengthening of the global public sector audit profession. INTOSAI called upon its members to use the ISSAI framework as a common framework of reference for public sector auditing and implement the ISSAIs in accordance with the mandate and national regulations of the respective SAIs.

The INTOSAI Strategic Plan and the ISSAI Rollout Model mandated the IDI to ‘support ISSAI Implementation’. In keeping with this mandate the IDI has launched a comprehensive capacity development programme called the ISSAI Implementation Initiative (3i programme). This program aims to encourage members of INTOSAI in implementing ISSAI. Based on this matter, ASEANSAI inserted the implementation of the ISSAI into its work plan in order to enhance capacity building of ASEANSAI member countries.



This event was attended by delegates of nine members ASEANSAI namely; Brunei, Cambodia, Myanmar, Malaysia, Indonesia, Laos, Philippines, Thailand, and Vietnam. The workshop aims to help ASEANSAI members in carrying out the implementation of ISSAI in each SAI, especially ISSAI on Financial Audit.

The objectives toward those ISSAIs are :

  • Build on the strengths of member-SAIs through sharing of knowledge and experience on ISSAI implementation
  • Build a communication network to help SAIs in implementing the ISSAIs
  • Identify problems on implementing the applicable ISSAI requirements and the possible solutions to these problems;
  • Prepare an Action Plan indicating staggered implementation of Financial Audit ISSAIs and the possible solutions to the problems that may be encountered; and
  • Establish a monitoring and evaluation mechanism for ISSAI implementation by member-SAIs

All delegates carried out discussions and shared experiences and challenges in the implementation of ISSAI in Financial Audit. From the total 15 ISSAI to discuss, this workshop managed to discuss the challenges and solutions for 6 ISSAI, namely ISSAI Number 1210, 1300, 1315, 1320, 1330, 1500.

The said workshop using focus group discussion technique in identify challenges and find solutions to bridge over the gap between the ISSAI requirement and challenges.

After discussing and sharing experiences, delegates expected to gain a clearer picture for solution on challenges in implementing ISSAIs, which can later be used as a foundation to improve ISSAI implementation on SAIs respectively.

The meeting resulted some action plan such as:

  1. Continue KSC Workshops on ISSAI (Bandung Series planned January 2015)
  2. Support to raise awareness of top management and AG
  3. Concrete ideas: Develop FAQ, Training of Trainers, Create pool of experts, Create knowledge sharing network, Facilitate internships, secondment
  4. Next ISSAI Workshop on internal audit

Those results of this workshop will become a baseline to develop capacity building program in ASEANSAI to be implemented by Committee Training and Knowledge Sharing Committee.