Strategic Plan

ASOSAI STRATEGIC PLAN 2005-09

Background:

  1. ASOSAI was established as a regional organization of Supreme Audit Institutions in 1979 with the following objectives:
    1. To promote understanding and cooperation among member-institutions through exchange of ideas and experiences in the field of Public Audit.
    2. To provide facilities for training and continuing education for government auditors with a view to improving the quality of their performance.
    3. To serve as a center of information and as a regional link with organizations and institutions in other parts of the world in the field of Public Audit.
    4. To promote closer collaboration and brotherhood among auditors in the service of the government of the respective member-institutions and among regional groups.
    The functions of ASOSAI listed in the charter are:-
    1. To organize conferences and seminars for the exchange of ideas and experiences in the field of Public Audit;
    2. To encourage and to promote research and to undertake publication of research papers and professional articles in auditing and related fields.
    3. To perform such other functions as may be necessary in keeping with its objectives.
  2. ASOSAI has 42 members of diverse sizes, speaking different languages, at different stages of economic development and following different political and accountability systems. They are however one in their pursuit of enhancing the quality of public audit services they perform.

STRATEGIC FRAMEWORK

  1. Being a regional group of the global INTOSAI, adoption of the framework of the INTOSAI Strategic Plan 2005-10 would facilitate both greater focus and synergies to optimize results. The INTOSAI Plan lists the following strategic goals:
    1. Goal 1: Accountability and Professional Standards
      Promote strong, independent, and multidisciplinary SAIs by (1) encouraging SAIs to lead by example and (2) contributing to the development and adoption of appropriate and effective professional standards.
    2. Goal 2: Institutional Capacity Building
      Build the capabilities and professional capacities of SAIs through training, technical assistance, and other development activities.
    3. Goal 3: Knowledge Sharing and Knowledge Services
      Encourage SAI cooperation, collaboration, and continuous improvement through knowledge sharing, including providing benchmarks, conducting best practice studies, and performing research on issues of mutual interest and concern.
  2. It would be appropriate if ASOSAI supplements and enhances the efforts of INTOSAI pursuance of these goals, by designing programmes to meet specific regional needs.

PAST EFFORTS OF ASOSAI

  1. ASOSAI has rendered invaluable service to its members in the 25 years of its existence. These have been in the following areas:
    1. Creating a pool of trainers
      Under two phases of the Long Term Regional Training Programme with a total outlay of US$ 1.95 million funded by the ADB, a 1 pool of 59 trainers and seven sets of Course material have been created. More than 170 auditors have been imparted training in workshops funded under this programme.
    2. Capacity Building in emerging areas through ASOSAI workshops
      ASOSAI has been working towards capacity building in the region through one workshop each year on emerging areas of audit since 1992.
      Issues covered in these workshops since 2001 are Financial Audit, Value for Money Audit, Information Technology Audit, Performance Audit of a Revenue Agency, and Audit of Public Debt.

      These workshops are being delivered by Training specialists under the guidance of Subject Matter Experts, after preparation of the course material. The Course material is subsequently made available to the individual SAIs for their further use. Since 2001, 133 auditors have directly benefited from these workshops.
    3. Research Projects
      Through 6 projects, ASOSAI has compiled practices and provided guidance on Accountability and Control of Public Enterprises, Financial Accountability and Management in Government, Audit of Public Works and Projects, Audit of Government Revenues, Performance Audit and Audit of Information Technology. In 2003, ASOSAI Assembly adopted guidance on dealing with fraud & corruption. The seventh project on "Audit Quality Management Systems" seeks to compile best practices in both the private and public sector. A model system is being attempted by a Research team, which shall subsequently be implemented in the participating SAIs. Based on the experiences during implementation, the final product shall be presented to the ASOSAI Assembly in 2006 for guidance to member SAIs.
    4. Dissemination of information and experience through Journal and website
      Asian Journal of Government Audit was first published in 1983. The main objective was to promote sound and effective State Audit System and providing members with a forum for sharing of experience in different areas of state audit. So far 23 issues of the Journal have been brought out. From 2004, the Journal is being published twice a year. ASOSAI website (www.asosai.org) was started in October 2000. A lot of emphasis is placed on the website as it is a more current method of information dissemination and has a wider reach. The website is in the process of being modernized.

PAST EFFORTS OF ASOSAI

  1. In a five-year perspective there are some major issues engaging the attention of ASOSAI members. These are:
    1. Capacity building in new SAIs
    2. Strengthening capacity to cope with new challenges viz., auditing in IT environment, auditing public debt, privatization, environment, regulatory bodies etc.
    3. Enhancing the quality of audit of ASOSAI members
    4. Enhancing information dissemination and experience sharing, using full potential of Information and Communication Technology.

STRATEGIES for 2005-09

  1. Based on INTOSAI Strategic Framework and ASOSAI medium term concerns there are some strategies that can be adopted. These are:
    1. Assess training needs and conduct separate workshops for the new members of ASOSAI.
    2. Increase the number of workshops on emerging issues such as Information Technology, Environment, Privatization and Regulatory bodies, Public Debt, Fraud and Corruption
    3. Finalise a guidance on Audit Quality Management, test the framework in 10 member SAIs and implement the final product in all willing member SAIs.
    4. Support seminars and training programmes to be hosted by ASOSAI member SAIs to facilitate exchange of experience and practices.
    5. Leverage the work being done by INTOSAI Committees by facilitating awareness and adoption by ASOSAI members.
    6. Enhance the utility of the Journal and Website in dissemination of knowledge and experience sharing.
    7. Create an infrastructure for e-learning.

STRATEGIES for 2005-09

  1. PROGRAMME OF WORK 2005-2009
    1. A. Capacity Building in New SAIs
      Board of Audit Japan the ASOSAI Training Administrator has started discussions with ADB for a separate programme for new SAIs. The immediate objectives of the proposed project are:
      1. to assist the new SAIs upgrade their audit capabilities through hands on training
      2. reinforce regional audit training capabilities of ASOSAI.

      The target SAIs are those who have become members after 1995 i.e. Afghanistan, Azerbaijan, Cambodia, Kazakhstan, Kyrgyz, Laos, Maldives, Mongolia, Myanmar and Vietnam.
    2. B. ASOSAI Sponsored Workshops
      The workshops organized by ASOSAI have rendered extremely valuable service in building capacity to take on new challenges. In view of the large pool of auditors in ASOSAI members, the frequency of these workshops could be increased. The issues to be taken up would be decided through a survey of training needs being conducted by the Training Administrator.
    3. C. IDI Supported activities
      ASOSAI is currently discussing with IDI the scope of further technical and financial assistance. These will be concretized during discussions scheduled prior to the 34th meeting of the Governing Board.
    4. D. Assisting members in establishment of Audit Quality Management Systems
      The 7th ASOSAI Research Project intends to provide a specific guidance to the member SAIs in establishing an Audit Quality Management System. The project has been broken up into four phases:
      1. Phase I : Compiling of prevalent Audit Quality Management practices both in the Public and Private sector auditing.
      2. Phase II : Preparing a model Audit Quality Management System based on the findings of Phase I.
      3. Phase III : Implementation of the Audit Quality Management System prepared under Phase II in few selected SAIs including those who are members of the Research team.
      4. Phase IV : Reviewing the lessons learnt from the Phase III and preparing a final document.

      The milestones for the Project are:
      1. Forming the research team - 31st January 2004
      2. Completion of Phase I & Phase II - 30th November 2004
      3. Presentation of the Interim report to the 34th Governing Board meeting - 1-3 December 2004
      4. Starting of Phase III - 15th December 2004
      5. Interim Review of the progress at the 35th Meeting of the Governing Board - July 2005
      6. Completion of Phase III - 31st December 2005
      7. Completion of Phase IV - September 2006
      8. Presentation of the Project report to the 36th Governing Board and the Xth ASOSAI Assembly.

      A series of workshops and review meetings will need to be organized during implementation in Phase III.

      Assistance in the form of training, seminars, workshops etc. may be required for implementing the guidance in the other members beyond 2006.
    5. E. Seminars and programmes hosted by ASOSAI members
      Given the limited resources and administrative infrastructure available with ASOSAI, one way of increasing capacity building efforts is by some members hosting ASOSAI events at their initiative and cost. Such events would complement the efforts of ASOSAI in capacity building and experience sharing.
    6. F. Leveraging INTOSAI work
      INTOSAI has constituted several committees and working groups, which have been preparing guidelines and papers for professional enhancement. The efforts of these Committees and Working Groups in dissemination of these could be supplemented by regional support through organizing of seminars, workshops and training programmes.
    7. G. Journal & Website
      Both the journal and the website are being used as vehicles for dissemination of knowledge and information. The content of the Journal is to be made more substantive with the technical aspects of workshops, symposiums, research papers and seminars being highlighted along with news and events. The number of articles will be increased particularly on emerging areas of audit.
      The website is being re-designed to give a new look and feel. Several new features are being added -
      1. Each member SAI will be given a page where they can post their news. Each SAI can post a maximum of 5 news items with each news item having a restriction of 500 words. These may also include photographs. For this a contact person will be designated in each SAI who will have the right to post news. The Global administrators SAI India will have right to edit any news item. This will enable immediate dissemination of news of SAIs to all who access the ASOSAI site ( www.asosai.org)
      2. There will be an archive of all the "Asian Journal of Government Audit" published. This will enable auditors to read articles etc. published in the previous journals.
      3. The Research papers published by the ASOSAI will also be available in the archives.
      4. A "quick search" will assist visitors to the site to retrieve the desired area of interest.
      5. The site will contain all the financial information regarding the Annual & Voluntary Contributions received from member SAIs for the current year.
      6. The site will also contain a membership form, which may be filled up and submitted to the ASOSAI Secretariat on-line by any SAI desiring to become a member of the ASOSAI. The other procedures for inclusion into the ASOSAI will be taken up by the secretariat thereafter.
    8. H. E- Learning
      Information & Communication Technology has opened up new possibilities for training and self-learning. Not only would e-learning package phenomenally increase the numbers that can be covered but also drastically reduce the cost. To begin with, the existing training material can be converted to e-learning package. E-learning finds a mention also in the INTOSAI Strategic Plan 2005-10. ASOSAI could tie with other regional groups and IDI in this pursuit.

Review and Monitoring

  1. The strategic Plan and the activities initiated can be regularly monitored by the GB in its annual meetings. The Plan can also be modified by the GB to incorporate new strategies as and when received.
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