afrosai - INTOSAI Capacity Building Committee

4th Profile Slot AFROSAI

Summary Few words on AFROSAI Some Success Stories:  Learning by doing through  

cooperative Audits CREFIAF Gender Strategy AFROSAI E Achievements

Next challenges:  Inter-regional cooperation  Cooperation with African Reginal Organisation

Few words on AFROSAI AFROSAI is the African Organization of Supreme Audit Institutions •founded in November 1976 in yaoundé following the recommendations of INTOSAI Congress, held in Madrid in 1974 •53 SAIs members, coming from different systems : – – –

Courts of Accounts/ Courts of Audit Auditors’ General Office State Inspections/Comptrollers

Few words on AFROSAI promote and develop the exchange of information and experiences among SAIs of African States in the area of public finance auditing

03 Linguistic SubGroups: •CREFIAF:23 SAI members speaking mainly French •AFROSAI-E:25 SAI members, speaking mainly English •AFROSAI-A:7 SAI members, speaking Arabic

RAPPORT ’  DA UDIT  ENVIRONNEMENTAL CONJOINT ’ SUR  LU AS SECH EMENT A  D  L C  TCHAD

1st Success Story: Learning by doing through Cooperative Audit Rédigé a  p r  l’Equipe  conjointe  d’audit    composée  d’auditeurs e  d s  Institutions  Supérieures  d   Contrôle des Finances Publiques (ISC) suivantes : d

Services du Contrôle Supérieur de  l’Etat   u  Cameroun

Cour des Comptes du Tchad

Office of the Auditor General for the Federation of Nigeria

Sous la supervision de :

AFROSAI

Cour des Comptes du Niger

Case of the Lake Chad Joint Audit

Lake Chad joint Audit  Use MOU Planning

Examin ation

Reporting

of ISSAI standards and CBC Guidelines  Training acitivities  Mentoring Coming from experienced SAIs  Use of Scientific and External Experts  Communication Strategy for the reports

Key achievements of this pilot cooperative Audit 

the added value of Mentoring and distance coaching provided by SAIs of Canada, Tanzania, Kenya, Morroco, Belgium with the support of GIZ



SAIs have developed tricks and skills to sell the reports to key external stakeholders (Parliament, government, regional organization and especially the Citizen)



AFROSAI was able to bring together Auditors coming from different systems, such as Court of Accounts (for Niger and Chad), Auditor General for Nigeria and hybrid System for Cameroon



New joint cooperative Audit are planned on topics like: poaching for AFROSAI-E, the River Nile, the Congo Basin Forest

CREFIAF GENDER STRATEGY FOR SAIs

2nd Success Story

Objectives of Gender Strategy for SAIs Promote

women's access to the auditing profession and enhance the female human resources within SAIs Create awareness on gender issues Develop a methodology which integrates gender in the audit public finances

Design Process of the Gender Strategy Technical Working Group on Gender and Development carried out a survey in the SAIs of CREFIAF in 2010

Analyses of the results from this survey which revealed huge disparities between men and women

Analyses of data from stakeholders on determinant s of disparities between men and women

Priority strategic thrusts 1.

2. 3.

Promotion of women’s access to decisionmaking positions and audit professions and strengthening of women’s capacities in SAIs Institutional ownership of the gender approach Incorporation of gender as a subject and criteria of performance audit in public finance management

EXPECTED OUTCOMES

WAY FORWARD  significant increase,  Each SAI is going to within SAIs, of the carry out number of women in experimental Audit staff activities to implement this  gender mainstreaming in SAIs strategy  There are as criterion and consultations going subject for on, on how to adapt performance audit this strategy to the whole of the AFROSAI community

AFROSA-E KNOWLEDGE SHARING

Who we are  One

of the three AFROSAI subgroups  E → English-speaking Mission: AFROSAI-E is committed to cooperate with and support its member SAIs to successfully fulfil their mandates by helping them to reach the highest possible level of achievement of the objectives outlined in the region’s institutional capacity building framework.

15

AFROSAI-E member countries Angola

Ghana

Mauritius

Seychelles

Swaziland

Botswana

Kenya

Mozambique

Sierra Leone

Tanzania

Ethiopia

Lesotho

Namibia

South Africa

Uganda

Eritrea

Liberia

Nigeria

South Sudan

Zambia

The Gambia

Malawi

Rwanda

Sudan

Zimbabwe

AFROSAI-E institutional partners and donors

Institutional & other partners / Donors

Governance structure (Statutes) Governing Board 25 Members Subcommittees Chief Executive Officer

Human Resources

Executive Officer

Finance

Executive Secretariat

Audit Capacity building

Planning Committe e

Technical Committee

Subject Matter Experts 18

Secretariat staff structure CEO

• Approved structure: 17 employees • 11 Technical (66%), 6 admin (33%) • 7 (41%) female, 10 (59%) male

Executive Officer

Secretary

Technical Development

Regularity Audit (3) IT Performance Audit (2) Capacity Building & Inst. Strengthening Environmental Audit

Corporate Support

Communication Events (2) Finance (3)

Our capacity building approach ICBF Needs of SAIs • • • • •

Quality reviews Self assessments Workshops Operations Requests

Corporate Plan - Strategic imperative - Operational interventions

Annual Report Activity Report

Gap analysis

Annual Work Plan

Value and Benefit 20

How do we operate?

INSTITUTIONAL CAPACITY BUILDING FRAMEWORK Independence and legal framework

Audit standards and methodology

Organisation and management

Human resources

Communication and stakeholder management

Strategic imperatives Operational interventions (core business)

21

Our Products and Services  Products  Guidelines  Training

courses (material)  Manuals e.g. RAM & PAM  Handbook  Services  Research

and development  Training events  Management development program  Bilateral support programs 22

What we achieved in 2013 Planned activities

Achieved

1: Independence

3

2

2: Use of IT

9

8

3: HR and MDP

13

10

4: Quality Assurance

4

3

5: Performance Auditing

16

14

6: Comm & Stakeholder Man

8

7

Operational Interventions

17

13

70

57

Strategic Imperatives

Total

81%

Regional Assessment based on ICBF Domains 5.00

4.00

3.00

2.00

1.00

0.00 Independence & Legal Framework

Organization & Management 2010

Human Resources 2011

2012

2013

Audit Standards & Methodology

Communication & Stakeholder Management

Measuring Performance  Annual

Integrated Report  Annual activity report www.afrosai-e.org.za

25

What do we plan for the future?  Continuation

of products and services  Professionalisation  Leadership development program for top executives  Collaborative audits  Communication  Information technology

26

AFROSAI NEXT CHALLENGES

Inter regional and cross regional cooperation

AFROSAI took two major steps in interregional cooperation as concerns capacity building of its Member SAIs. In this regard, two MOUs have been signed

cooperation

Areas of  Institutionnal

Capacity  Distance Learning  Cooperatives and Coordinated Audits  Performance and Environmental Auditing  Knowledge Management and Knowledge sharing  Peer reviewsand SAI PMF  Communication with external Stakelholders  Innovation

Cooperation with African Regional Organisation

the value and impact of African SAIs are still not enough known and visible to African political organizations

Cooperation with African Regional Organisation  promote

the independence of SAIs Inspired by the  advocate for approach strengthening the adopted by INTOSAI with UN, mandate of SAIs  promote the value and AFROSAI planned to benefits of SAIs in the context of emerging economies in Africa and to ensure sustainable development

www.afrosai.com www.crefiaf.org afrosai-e.org.za

Gracias Merci Thank you ‫شكرا لك‬ Obrigado Asanté Sana