To support its members of ASEAN Supreme Audit Institutions (ASEANSAI) in implementing the International Standards of Supreme Audit Institutions (ISSAI), the regional organization ASEANSAI joined into cooperation with the INTOSAI Development Initiative (IDI). Within the cooperation, ASEANSAI members are conducting a cooperative Financial Audit, applying the International Standards of Supreme Audit Instutions (ISSAI). The project is running from 2018 – 2019, including a series of activities.
Eight ASEANSAI members are participating in this project: SAI Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Thailand, and Vietnam.
ISSAI compliance is a gradual process that may take several years. IDI’s support in this project recognizes the SAIs’ differing levels and stages of ISSAI implementation.
Since 2015, ASEANSAI has been implementing the Long-term ASEANSAI Programme on ISSAI Implementation (LTAPII). The programme provides regional support for participating SAIs to develop organizational and personal capacities for auditing in line with international standards (ISSAI).
So far, the LTAPII has produced a pool of certified ISSAI facilitators. 18 auditors of ASEANSAI members have been trained to be trainers and multipliers for the implementation of ISSAI in Financial Audit.
The newly established IDI-ASEANSAI cooperation on ISSAI-based Cooperative Financial Audit is building on this pool of facilitators, including a number of them as subject matter experts in the project.
For further information on the LTAPII, please click here.
Implementation schedule activities of Cooperative Financial Audit.
| NO | TIME | ACTIVITIES |
| 1 | January-March 2019 | Pre-engagement and planning activities (online support by mentors) |
| 2 | April-May 2019 | Conducting phase of audit (online and onsite support by mentors) |
| 3 | May-June 2019 | Completion and review phase of audit (online support by mentors) |
| 4 | June-July 2019 | Reporting phase of audit (online support by mentors) |
| 5 | Nov-Dec 2019 | Quality Assurance review of pilot audits |
| 6 | February 2020 | Lessons learned and Exit meeting |
Photo: IDI-ASEANSAI Financial Audit Workshop hosted by the State Audit Organization of Lao PDR in Vientiane, 3 – 8 December 2018.
