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INTOSAI is committed to protecting citizens by ensuring the public sector is accountable for its actions that affect society
The Auditor-General of South Africa (AGSA) hosted the premier 20th International Congress of the International Organization of Supreme Audit Institutions (INTOSAI) in Sandton from 22 to 27 November 2010.
The triennial congress, XX INCOSAI 2010, primarily focuses on the value and benefits of supreme audit institutions (SAIs), environmental auditing and sustainable development, and the adoption of the International Standards of Supreme Audit Institutions (ISSAIs). The resolutions of the congress were tabled as the Johannesburg Declaration and will be published early in 2011.
Terence Nombembe, Auditor-General of South Africa and newly inaugurated chair of INTOSAI, says that hosting this event greatly contributed to realising the vision of the AGSA – a relevant SAI that enhances public accountability. It will further facilitate the AGSA’s fulfilment of its constitutional mandate and its role to help strengthen democracy by enabling oversight, accountability and governance in the public sector through auditing.
Ideas will be exchanged with other SAIs on best practice and international co-operation.
The adoption of international standards and resolutions of co-operation between international SAIs will be achieved through these talks.
The event included the launch of the ISSAIs.
“The aim of the ISSAIs is to deliver high-quality guidelines that are globally accepted for the audit of financial management, compliance and performance of entities in the public sector,” says Nombembe.
“These international standards will significantly improve SAIs’ quality of audit and in turn lead to improved public sector accountability and governance – something that benefits every citizen in a democratic society.”
According to Dr Josef Moser, secretary-general of INTOSAI, “The aim of XX INCOSAI 2010 is to promote the exchange of ideas and experiences among SAIs in the field of government auditing and financial management, to discuss and adopt resolutions on subjects of common and technical interest, to draw conclusions and make recommendations accordingly, and to make decisions on issues relating to international co-operation between SAIs”.
The previous congress was held in Mexico in 2007.
The XX INCOSAI 2010 is the third to be held on the African continent.
There are 48 member countries representing Africa through the regional body for all the supreme audit institutions in Africa (AFROSAI).
The AGSA was appointed president of AFROSAI for the period 2008 to 2010, and also serves as chairperson of the strategic steering committee.
Nombembe was inaugurated as the new chairperson of INTOSAI at the opening ceremony of the congress.
INTOSAI is an autonomous, independent, professional and non-political organisation. It is currently the second largest international body in the world, comprising 189 member SAIs and four associate members.
Value and benefits of SAIs
One of the themes discussed at XX INCOSAI 2010 is the value and benefits of SAIs.
The role that SAIs can play in the management of public funds represents a trust, with its purpose to reveal deviations or the prevention of misuse of public funds – the same funds intended to improve the quality of life for citizens.
An SAI therefore makes an important contribution toward making a difference in the lives of ordinary citizens.
A working group, established during XIX INCOSAI 2007 in Mexico City, addressed the topic from two perspectives – firstly, recognising the ultimate role of a SAI was to make a difference in the lives of citizens; and secondly, recognising that the objective of a democratic society could only be attained if a SAI was seen as an independent model organisation.
The South African SAI was entrusted with the honour of chairing the working group researching this invaluable topic and Nombembe consequently also chairs the discussion of this theme at XX INCOSAI 2010.
The framework drafted by the working group forms the basis of deliberations among SAIs on how to evaluate and measure the value and benefits they can add to society.
SAIs will discuss ways of implementing some of the mutual resolutions around creating SAIs that make a marked difference in the lives of ordinary citizens and so fulfil their mandates.
“It is expected that the United Nations, which was instrumental in placing this theme on the agenda of INTOSAI, will adopt the framework as a UN resolution,” says Jan van Schalkwyk, business executive for Audit Research and Development at the AGSA, and a technical expert on the subject.
Environmental auditing and sustainable development
The SAI of the People’s Republic of China was appointed chair of the second theme of XX INCOSAI 2010. The aim is to improve environmental protection and sustainable development through the further use of environmental auditing.
INTOSAI recognises that this is merely the beginning of more work that needs to be done to refine the practice of auditing governments’ sustainable development efforts and environmental auditing.
An expected outcome of the congress will be to focus SAIs’ attention on the importance of environmental auditing, how to conduct environmental audits and how to advance sustainable development.
“More work needs to be done after the congress to integrate the three interdependent and balanced dimensions, namely economic, social and environmental sustainability,” said Sheila Fraser, the Auditor-General of Canada and member of the working group on this theme.
“The world needs to take concerted actions for economic growth and equity, conservation of natural resources and environment, and social progress. The time has come for SAIs to audit such strategies to promote transparency and accountability and to establish fair administrative and judicial practice.”
In order to ensure delivery of international commitment, countries have to create systems to monitor and assess their progress and report on their sustainable development strategies and policies.
“As this is a relatively new direction for SAIs, it will take time to develop best practice auditing guidelines to determine what needs to be included in such an audit,” says Wynand Wentzel, senior manager at the AGSA.
These guidelines will examine the truthfulness and legality of relevant project funds; examine whether the project planning and implementation is in accord with relevant stipulations of the law, and whether the expected outcomes have been realised. This will greatly influence and improve sustainable development strategies and national laws and policies on sustainable development.
International Standards for Supreme Audit Institutions
The ISSAIs will be launched at XX INCOSAI 2010, with far-reaching global implications for SAIs.
The ISSAIs will consist of practice notes to be published together with the International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Board (IAASB), which focuses on public sector special characteristics. These guidelines will provide greater focus and attention on professional standards and will raise the profile and status of the INTOSAI standard-setting process – also within the broader accountability community.
Each SAI, being a national authority, will determine its implementation framework of the ISSAIs based on the SAI’s legal mandate within its country.
The Congress
Approximately 500 delegates attended XX INCOSAI 2010 in Sandton. The discussions were translated into five official languages of INTOSAI.
A global report on climate change will be launched.
There will be discussions regarding capacity building, particularly for vulnerable SAIs amid the global financial crisis, following the establishment of an INTOSAI-Donor Steering Committee.
Resolutions forthcoming from the congress discussions and agreements will be tabled in the Johannesburg Accords, which will be published early in 2011.
South Africa is truly seen as a forerunner in the field of SAIs and is a proud host of the international event.
Africa Boso
Senior manager: Media Relations
Auditor-General of South Africa
