On November 9, 2012, within the framework of the 22nd Ordinary General Assembly of OLACEFS held in Gramado, Brazil, and originating from discussions and recommendations of the technical subject II: “Applying International Audit Standards in the SAIs of OLACEFS”, it was resolved to create a body responsible for preparing a proposal for the implementation of the ISSAIs in the region, as well as to follow up on the adoption and implementation of these standards, taking into account the institutional and regulatory particularities of each country.

Later, during the 54th meeting of the Board of Directors of the OLACEFS, held in Brasilia, Brazil, on January 29, 2013, and with the new faculties acquired by this governing body, the creation of this instance was resolved and it was named: “Working Group for the Application of International Audit Standards in the SAIs of the OLACEFS”(GTANIA). was created.

The work of this new technical body of OLACEFS contributes to the fulfillment of the Strategic Goal 2 of OLACEFS, that for the period 2011-2015 includes as one of its strategies the adoption and implementation of the international standards on auditing.

To develop a proposal for the phased implementation of the ISSAIs on the member SAIs of OLACEFS, as well as to monitor the adoption and implementation of standards corresponding to levels 1, 2 and 3 of the regulatory framework of INTOSAI, taking into account the institutional and regulatory particularities of each country.

General Objectives:

  • Raise awareness about the benefits of adopting and implementing international auditing standards, thus promoting the consolidation of member SAIs as strong, independent and multidisciplinary audit agencies.
  • Develop joint analysis on the adjustments required in levels 1, 2 and 3 of the regulatory framework of INTOSAI to facilitate its adaptation and implementation in the region.
  • Draw up an application proposal for INTOSAI international standards on auditing and formulate necessary strategies for its implementation in the OLACEFS member SAIs.
  • Monitor and provide advice to SAIs members on the process of implementation of the standards of levels 1, 2 and 3 of the regulatory framework.
  • Collaborate regionally with INTOSAI bodies responsible for disclosing and implementing initiatives for the application of international standards.
  • Communicate to INTOSAI bodies the concerns and challenges of the region with respect to the adoption and implementation of international standards in government auditing, and various related initiatives of INTOSAI.
  • Develop and provide information about the state that holds the supreme audit in OLACEFS in governmental auditing standards.

Specific Objectives:

  • To implement in the region the ISSAIs Awareness Project, proposed by the Professional Standards Committee of INTOSAI, to develop awareness of the value and benefit of its adoption, and achieve knowledge and familiarization on the normative framework of INTOSAI.
  • Develop joint analyses on the regulations contained in the first 3 levels of the framework of professional standards of SAIs, on the feasibility of implementation in OLACEFS bodies, as well as the adjustments required in legal, regulatory and organizational fields.
  • Develop a proposal for a phased implementation of the ISSAIs in SAIs in the region. Implementation and monitoring strategy will gradually address the rules of the first 3 levels of the framework of professional standards for member SAIs of OLACEFS.
  • Promote and monitor the implementation of the first three levels of the regulatory framework by each member of OLACEFS.
  • Generate and channel information about news and updates in the normative framework of INTOSAI.
  • Contribute regionally with global efforts of implementation of standards carried out by the IDI (Program 3i).

Induction Course on the INTOSAI Regulatory Framework

The Induction Course for the INTOSAI Legal Framework answered the need to support and fulfill the Regional Awareness Strategy of the Working Group for the Implementation of International Standards on Auditing (GTANIA) in the SAIs of OLACEFS.

The aim of the Induction Course is to help ensure a consistent level of knowledge in the OLACEFS region on the INTOSAI Regulatory Framework regarding the importance of professional standards; an overview of INTOSAI, its regulatory framework and principles of classification; and the relevance of the International Standards proposals for OLACEFS.

The Induction Course consists of five modules which – as well as the aforementioned –  offer an overview of INTOSAI, OLACEFS and the work of GTANIA to assist in the implementation of ISSAIs. They also give an overview of the Initiative for the Implementation of ISSAIs (3i Programme), including its scope, objectives, strategy, expected results and a proposal for their implementation in OLACEFS member SAIs.

The course materials were developed by GTANIA, in collaboration with the INTOSAI Professional Standards Committee (PSC), the Initiative for the Development of INTOSAI (IDI) and the Executive Secretariat of OLACEFS. If you are interested in this course, please write to the Presidency of GTANIA: gtania@asf.gob.mxgtania.olacefs@gmail.com, copying to the OLACEFS Capacity-Building Committee: jgarciat@contraloria.gob.pe.

CP. Juan Javier Pérez Saavedra
Special Auditor of Financial Compliance of the Superior Audit Office of Mexico
President of the GTANIA
Phone: + 52 (55) 5534 1633
Fax: + 52 (55) 5534 1633
Email: jperez@asf.gob.mx ;  gtania@asf.gob.mx

Lic. Benjamín Fuentes Castro
Technical Secretary of the Superior Audit Office of Mexico
Head of the Secretariat of GTANIA
Phone: + 52 (55) 5534 1747
Fax: + 52 (55) 5534 4799
Emails:bfuentes@asf.gob.mx ;  gtania@asf.gob.mx

Date Title/Description Download
04.09.2013 GTANIA Progress Report, September 03, 2013
08.02.2013 Terms of Reference GTANIA

The adoption of ISSAIs represents a milestone in strengthening professional auditing standards for the public sector at a global level.

INTOSAI, through the South African Declaration on International Standards of Supreme Audit Institutions, urged its members to use ISSAIs as a common framework for public sector auditing and implementing ISSAIs in accordance with the mandate and national regulations of the SAIs.

The INTOSAI Strategic Plan and the ISSAI Implementation Model, approved by the Board of Directors of INTOSAI in October 2011, established a mandate for the Development Initiative (IDI ) to: “support the implementation of the ISSAIs”. In fulfilling this mandate, the IDI has launched a capacity development program called ISSAIs Implementation (3i Program).

The first phase of this program will take place between 2012 and 2014. While program activities begin in the five regions of the English-speaking regions of  INTOSAI in 2012, the implementation in the remaining regions will begin in 2013.

For more information, visit the following sites: