1. PUBLIC SECTOR ADOPTION
OF ISSAI STANDARDS
- AN EXAMPLE FROM EUROPE -
OCTOBER 2012, MANAGUA, NICARAGUA
- CRECER 2012 -
BERNARD HOLSTEIN, GIZ /
GERMAN SAI “BUNDESRECHNUNGSHOF”
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2. Content
 The German SAI “Bundesrechnungshof”
 EUROSAI and the Strategic Plan 2011-2017
 The Strategic Goal 2: Professional Standards
 Status Quo and next steps
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3. The German Supreme Audit Institution (SAI)
- key facts about the Bundesrechnungshof -
 The Bundesrechnungshof is a supreme federal authority. Within the hierarchy
of federal authorities, it has the same status as the Office of the Federal
President, the Federal Chancellery and the federal government departments.
 The Bundesrechnungshof examines federal financial management. Its audit
missions cover annual federal revenues and expenditures amounting to over €
500 billion.
 As an independent body of government auditing it is subject only to the law. No
other government institution may instruct it to perform an audit. Additionally
there are in every Federal State (16) independent Audit Institutions.
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4. The structure of the Federal Republic of Germany
Germany
Federation States Local entities
• Government and • 16 Federal • Cities
Federal States, • Districts
Ministries Presidents and
• Federal Ministries
Parlament of the Federal
States
European Union
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5. The system of external financial control
Federation Supreme Audit Institution
16 Federal States 16 State Courts of Audit
Cities, Districts Entities of local control
European Union European Court of Auditors
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6. The German Supreme Audit Instituion (SAI)
- Federal Court of Auditors / Bundesrechnungshof -
 External organization
 Headquarters in Bonn
 Branch office in
Potsdam
 9 regional audit offices
 Internal organization
 9 audit divisiones
 48 audit units P I II III IV V VI VII VIII IX
 Presidencial division R
 Total workforce of
1.300
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7. Content
 The German SAI “Bundesrechnungshof”
 EUROSAI and the Strategic Plan 2011-2017
 The Strategic Goal 2: Professional Standards
 Status Quo and next steps
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8. EUROSAI - 50 members from all over Europe -
 The European Organization of Supreme Audit Institutions (
EUROSAI) is one of INTOSAI’s seven regional working groups.
 INTOSAI groups together the Supreme Audit Institutions (SAIs) of
190 countries and it is listed as a support organization of the
United Nations.
 EUROSAI was set up with 30 members. Now membership stands
at 50 SAIs (the SAIs of 49 European States and the European
Court of Auditors). The German SAI is from the beginning one of
the members.
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9. EUROSAIs Strategic Plan 2011 - 2017
- Challenges and solutions -
There are 4 Strategic Goals adopted in Lisbon, Portugal, June 2011:
1. Capacity Building (Facilitate the development and the strengthening of
institutional capacity of EUROSAI members)
2. Professional Standards (Promote and facilitate the implementation of
ISSAI and contribute to their further development)
3. Knowledge Sharing (Encourage cooperation and exchange of experience)
4. Governance and Communication (Manage EUROSAI in accordance with
the principles of good governance and effective communicaction)
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10. Content
 The German SAI “Bundesrechnungshof”
 EUROSAI and the Strategic Plan 2011-2017
 The Strategic Goal 2: Professional Standards
 Status Quo and next steps
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11. Strategic Goal 2: Implementation of ISSAI
- Goal Team and tasks -
 The Team:
 Chair: SAI Germany
 12 Members: Austria, Belgium, Georgia, Hungary, Macedonia, Latvia, Lithuania,
Portugal, Romania, Russia, Slovakia, Ukraine
 Tasks:
 Raise the awareness of the ISSAI
 Encourage translations into official EUROSAI languages (Eng., Fr., Sp., Rus.,
Ger.)
 Identify the needs of EUROSAI members in implementing ISSAI and support them
in the impl. process
 Organise seminars, provide advice how to implement ISSAI
 Share experiences and lessons learned
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12. Strategic Goal 2: Implementation of ISSAI
- Operational Plan -
 To improve the implementation of ISSAI there is a detailed
operational plan with key projects, tasks, responsibilities and a
timetable
 Highest priorities:
 Raise awareness of ISSAI: provide translations; establish ISSAI information
section on EUROSAI website
 Support members in implementing the ISSAI: needs assessment survey; collect
and provide relevant material
 Contribute to further development of the ISSAI: establish contact with relevant
INTOSAI committees, feedback to INTOSAI on results of survey
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13. Content
 The German SAI “Bundesrechnungshof”
 EUROSAI and the Strategic Plan 2011-2017
 The Strategic Goal 2: Professional Standards
 Status Quo and next steps
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14. Status Quo (1)
- Initial steps taken.... -
 Needs assessment survey:
 The Survey has been sent to all EUROSAI members in February 2012
 37 questionnaires have been returned (74% of EUROSAI members)
 Main results:
− For most SAIs the ISSAI levels 1, 2 and 3 and on level 4 the implementation guidelines
on Financial, Performance and Compliance Audit are relevant
− Most SAIs apply the ISSAI, usually parts of the framework, either as SAI standards or as
guidelines supporting other standards
− Limited human resources are the main obstacles for applying the ISSAI, followed by
financial reasons and language problems
− Support for the application of the ISSAI in SAIs is needed mostly with regard to ISSAI
level 4, especially for applying the implementation guidelines on financial and
performance audit, preferably in the form of seminars, cooperation or consulting with
other SAIs and guidelines, handbooks or good practice examples
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15. Status Quo (2)
- Initial steps taken.... -
 Information on ISSAI published
 ISSAI focus in EUROSAI Magazine 2011
 ISSAI spotlight on Harmonisation Project in EUROSAI Magazine 2012
 New EUROSAI website in progress
 Cooperation with IDI regarding the Global ISSAI Implementation
Programme (3i Programme) established
 Contacts between GT 2 and the INTOSAI PSC and its sub-
committees established
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16. Next steps...
 Publish ISSAI section (including Russian translation of ISSAI) on EUROSAI
website (will probably be launched in the beginning of 2013)
 Support IDI concerning the EUROSAI participants in the 3i-Programme
(9 EUROSAI members confirmed participation/as of 18/09/12)
 Organise seminar / workshop based on the results of the needs assessment
 Cooperate with European Confederation of Institutes of Internal Auditors
(ECIIA)
 Joint seminar or workshop
 Encourage EUROSAI members to comment on the exposure drafts of the new
ISSAI on level 3 (ISSAI 100, 200, 300 and 400)
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17. ISSAIs and GIZ in Latinamerica...
 GIZ can support (together with CCR, the Capacity Building
Commitee of OLACEFS…) the implementation of ISSAIs in
Latinamerica / within OLACEFS with activities like:
 Seminars / workshops
 Technical assistance to special projects
 Preparation of handbooks, translations….
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18. Thank you
for your attention!
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