This is the accessible text file for CG Presentation number GAO-08-
381CG entitled 'Partnering For Progress: Working Together to Strengthen 
Supreme Audit Institutions (SAIs)' which was released on December 27, 
2007. 

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Partnering For Progress: Working Together to Strengthen Supreme Audit 
Institutions (SAIs): 

David M. Walker: 
Head of the GAO: 
Comptroller General of the United States: 
Vice-Chairman, INTOSAI Finance and Administration Committee: 

Dr. Ahmed El-Midaoui: 
Premier President, Court of Accounts of Morocco: 
Chairman, INTOSAI Capacity Building Committee: 

Ninth Meeting of the Joint Venture on Public Financial Management: 
Working Party on Aid Effectiveness: 
December 19, 2007: 
Paris, France: 

GAO-03-381CG: 

International Organization of Supreme Audit Institutions (INTOSAI): 

* 188 national audit offices dedicated to fighting corruption, 
improving governance, and public accountability and transparency: 

* Our motto: “Mutual experience benefits all” 

INTOSAI Mission: 

INTOSAI is an Independent, Autonomous, Professional and Non 
Professional and Non-political Organization, Affiliated with the UN, 
that: 

* Provides mutual support for all member SAIs; 

* Fosters exchange of ideas, knowledge, and experience; 

* Promotes continuous improvement among SAIs; and: 

* Serves as the recognized voice of SAIs. 

INTOSAI Strategic Plan: 

INTOSAI Strategic Plan Framework, 2005-2010: 

Mission: 

INTOSAI is an autonomous, independent, professional and nonpolitical 
organization established to provide mutual support; foster the exchange 
of ideas, knowledge, and experiences; act as a recognized voice of 
supreme audit institutions (SAIs) within the international community; 
and promote continuous improvement among diverse member SAIs. 

Vision: 

Promote good government by enabling SAIs to help their respective 
governments improve performance, enhance transparency, ensure 
accountability, maintain credibility, fight corruption, promote public 
trust, and foster the efficient and effective receipt and use of public 
resources for the benefit of their peoples. 

Strategic Goals: 

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. 

Goal 2: Institutional Capacity Building: 
Build the capabilities and professional capacities of SIAs through 
training, technical assistance, and other development activities. 

Goal 3: Knowledge Sharing and Knowledge Services: 
Encourage SIA 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. 

Goal 4: Model International Organization: 
Organize and govern INTOSAI in ways which promote economical, 
efficient, and effective working practices, timely decision-making, and 
effective governance practices while maintaining due regard for 
regional balance and the different models and approaches of member 
SAIs. 

Core Values: 
* Independence; 
* Integrity; 
* Professionalism; 
* Credibility; 
* Inclusiveness; 
* Cooperation; 
* Innovation. 

Source: GAO. 

INTOSAI Organization: 

[See PDF for image] 

The figure is an organizational chart, as follows: 

Top level: 
INCOSAI; 

Second level: 
Governing Board (18 voting members); 

Third level: 
Regional Working Groups; 
Secretary General - Austria; 
- Director of Strategic Planning - Norway; 

Fourth level: 
Goal 1: Professional Standards: 
* Chair: Denmark; 
* Liaison: Libya; 
* Subcommittee on Financial Audit Guidelines: Sweden; 
* Subcommittee on Compliance Audit: Norway; 
* Subcommittee on Performance Audit: Brazil; 
* Subcommittee on Internal Control Standards: Belgium; 
* Subcommittee on Accounting and Reporting: Canada; 
* Ad-hoc Group Transparency and Accountability: France. 
Goal 2: Capacity Building: 
* Chair: Morocco; 
* Liaison: USA; 
* IDI: Norway; 
* INTOSAI/UN-Platform Chairs: Korea; 
* Subcommittee 1: Promote Increased Capacity Building Activities Among 
INTOSAI Members: United Kingdom; 
* Subcommittee 2: Develop Advisory and Consultant: Peru; 
* Subcommittee 3: Promote Best Practices and Quality Assurance Through 
Voluntary Peer Reviews: Germany. 
Goal 3: Knowledge Sharing: 
* Chair: India; 
* Liaison: Russian Federation; 
* International Journal of Government Auditing: USA; 
* Working Group on Public Debt: Mexico; 
* Working Group on IT Audit: India; 
* Working Group on Environmental Auditing: Estonia; 
* Working Group on Privatization, Economic Regulation and Public-
Private Partnerships (PPP): United Kingdom; 
* Working Group on Programme Evaluation: France; 
* Working Group on the Fight Against International Money Laundering and 
Corruption: Peru; 
* Working Group on the Audit of Disaster–Related Aid: ECA; 
* Working Group on Key Indicators of SAIs: Russian Federation; 
* Working Group on Value and Benefits of SAIs: South Africa; 
* IF INTOSAI Communication Strategy: General Secretariat/Austria. 
Goal 4: Model International Organization: 
* Chair: Saudi Arabia; 
* Vice Chair: USA; 
* Finance and Administration Committee: 
- 5 voting members: Saudi Arabia; USA; China; Norway; Venezuela; 
- Ex officio members: Secretary General; Hungary. 

Source: GAO. 

[End of figure] 

Recent Accomplishments: 

XIX INTOSAI Congress Adopted Standards, Guidelines and Best Practices: 

* Accords of Mexico – Two Major Themes: 
- Management, Accountability and Audit of Public Debt; 
- Performance Assessment Systems Based on Key Indicators; 

* Mexican Declaration on SAI Independence; 

* Guidelines Related to SAI Independence; 

* 9 Financial Audit Guidelines (with IAASB); 

* Best Practice on Audit of Privatizations; 

* Guidance for Conducting a Public Debt Audit; 

* Guide to Building Capacity in SAIs. 

Accountability Organization Maturity Model: 

[See PDF for image] 

This figure is a pyramid of concepts that comprise the Accountability 
Organization Maturity Model. The pyramid consists of the following 
levels from bottom to top:
* Combating Corruption; 
* Enhancing Transparency; 
* Assuring Accountability; 
* Enhancing Economy, Efficiency, Ethics, Equity, and Effectiveness; 
* Increasing Insight; 
* Facilitating Foresight. 

Source: GAO. 

[End of figure] 

An Effective SAI: People, Processes, Technology: 

* Leadership; 
* Independence; 
* Financial Autonomy and Adequacy; 
* Access Authority; 
* Scope of Mandate; 
* Human Capital: 
* Methodologies: 
* Technology; 
* Audit Quality/Risk Management; 
* Strategic Alliances. 

INTOSAI and Donors: Common Vision, Shared Goals; 
 
* In 2004 World Bank published, “Supporting and Strengthening Supreme 
Audit Institutions: a World Bank Strategy” 

* Focus: SAI independence, capacity to perform audits, and impact; 

* Key Factors for good governance and achieving development goals: 
- Sound public financial management; 
- Accountability. 

INTOSAI Task Force on Donor Funding: 

* USA – Chair; 
* Denmark – Goal 1 (Professional Standards); 
* Morocco – Goal 2 (Capacity Building); 
* India – Goal 3 (Knowledge Sharing); 
* Norway – IDI; 
* Austria – General Secretariat; 
* Task Force Coordinates with Regional Working Groups and the Governing 
Board. 

An Effective SAI: Action Plan: 

Integrated Capacity Development Action Plan: 

[See PDF for image] 

This figure is an illustration of a collapsing bridge, with the 
following "supports" being used to keep the bridge from collapsing: 

* Statutory Framework; 
* Education and Training; 
* Auditing Standards; 
* Auditing Practices and Methodologies; 
* Human Resource Management; 
* Management Oversight. 

Source: World Bank. 

[End of figure] 

Goal 1: Professional Standards: 

* Promote strong, independent, and multidisciplinary SAIs by: 
- Encouraging SAIs to lead by example; 
- Contributing to the development and adoption of appropriate and 
effective professional standards; and: 
- Developing standards that address audits, internal controls, and 
accounting and performance reporting. 

Goal 2: Capacity Building: 

* Builds capabilities and professional capacities of SAIs through: 
- Training; 
- Technical assistance; and: 
- Other development activities. 

* Consists of the steering committee and 3 sub-committees. 

* Includes IDI and current bilateral cooperative projects. 

Goal 2: Subcommittee 1 (chaired by United Kingdom, NAO): 

* Promote increased capacity-building activities among INTOSAI’s most 
needy activities among INTOSAI’s most needy members through: 
- Strengthening institutional capacities; 
- Facilitating SAI capacity-building projects; 
- Disseminating best practices on SAI development; and: 
- Coordinating these projects. 

Goal 2: Capacity Building - A Guide: 

[See PDF for image] 

This figure is the cover of the guide, depicted as follows: 

Building Capacity in Supreme Audit Institutions: A Guide. 

Source: INTOSAI. 

[End of figure] 

Goal 2: Subcommittee 2 (chaired by Peru, Office of the Comptroller 
General): 

* Develop advisory and consultancy services by: 
- Making available experts and investigators in public finance field to 
participate in auditing programs; 
- Encouraging coordinated or parallel auditing programs; and: 
- Encouraging internship and visit programs. 

Goal 2: Subcommittee 3 (chaired by Germany, Bundesrechnungshof): 

* Promote best practices and quality assurance through voluntary peer 
reviews by: 
- Assessing peer review in the INTOSAI community; 
- Fostering an environment where voluntary reviews are seen as 
beneficial; and: 
- Developing best practices for voluntary peer reviews. 

Goal 3: Knowledge Sharing: 

* Encourage SAI cooperation, collaboration, and continuous improvement 
through: 
- Providing benchmarks, best practice studies, and research; 
- Working groups that address common issues and find joint solutions; 
- Developing a global communication policy and strategy; and: 
- Publishing INTOSAI Journal. 

Goal 4: Model International Organization: 

* Organize and govern INTOSAI in ways that promote economical, 
efficient, and effective working practices, timely decision-making, and 
effective governance practices, by: 
- Improving focus on strategic goals; 
- Strengthening capacity to address strategic issues; and: 
- Increasing partnerships. 

Global Donor Framework: 

[See PDF for image] 

This figure is an illustration of a cube that depicts the following 
data: 

Global: 
Goal 1: Professional Standards; 
* IIASB Collaboration; 
Goal 2: Capacity Building; 
* Peer Reviews Program and Methodology; 
Goal 3: Knowledge Sharing; 
* Technology Development; 
Goal 4: Model International Organization; 
* Governance Initiatives. 

Regional: 
Goal 1: Professional Standards; 
* Training/Education; 
Goal 2: Capacity Building; 
* Expert Services; 
* SAI Leader Transformation Seminar; 
Goal 3: Knowledge Sharing; 
* Cross-regional Communication. 

Country: 
Goal 1: Professional Standards; 
* Implement Standards; 
Goal 2: Capacity Building; 
* Internships and Fellowships; 
Goal 3: Knowledge Sharing; 
* Internet Connectivity. 

Source: GAO. 

[End of figure] 

Common Vision and Goals: 

* Create a synergistic partnership and collaborative relationship 
between INTOSAI and the relationship between INTOSAI and the
international donor community, while maintaining SAI independence, to: 
- Develop a sustained, strategic, and integrated approach to 
strengthening SAIs; 
- Strengthen and use country systems; 
- Help developing countries establish an environment conducive to 
sustained development; and: 
- Ensure effective and efficient use of public and donor funds. 

Discussion: 

* What are donor goals and concerns? 

* Would a Donor Trust Fund make sense? If not, what alternatives should 
be considered? 

* How can we work together to achieve our mutual goals? 

Partnering for Progress: Working Together to Strengthen Supreme Audit 
Institutions (SAIs): 

Mr. David M. Walker, GAO: 
Comptroller General of the United States: 
Walkerd@gao.gov: 

Dr. Ahmed El-Midaoui: 
Premier President, Court of Accounts: 
Kingdom of Morocco: 
ccomptes_maroc@yahoo.com: 

For more information about INTOSAI: 

[hyperlink, http://www.intosai.org]: 
[hyperlink, http://www.intosaijournal.org]: 
[hyperlink, http://www.idi.no]: 

On the Web: 
Web site: [hyperlink, http://www.gao.gov/cghome.htm]: 

Contact: 
Chuck Young, Managing Director, Public Affairs: 
YoungC1@gao.gov]: 
(202) 512-4800: 
U.S. Government Accountability Office: 
441 G Street NW, Room 7149: 
Washington, D.C. 20548: 

Copyright: 
This is a work of the U.S. government and is not subject to copyright 
protection in the United States. The published copyright product may be 
reproduced and distributed in its entirety without further permission 
from GAO. However, because this work may contain copyrighted images or 
other material, permission from the copyright holder may be necessary 
if you wish to reproduce this material separately.