In December 2016, the XXII Congress of the International Organization of Supreme Audit Institutions (INTOSAI) adopted new standards and approved important innovations in setting standards. One of these was the approval of a project to review the so-called INTOSAI Framework for Professional Pronouncements (IFPP).
During the XXII Congress of INTOSAI, the revised version of the Due Process for the INTOSAI Framework of Professional Pronouncements was also approved, in which the importance of the Forum for INTOSAI Professional Pronouncements is highlighted as the organ of the international organization designated to assess and approve professional pronouncements. The FIPP monitors and facilitates the development of preliminary versions of pronouncements, ensures their quality and technical consistency, as appropriate, and approves their incorporation into the Framework, prior to the corresponding committee submitting them to the INTOSAI Governing Board.
The Strategic Development Plan (SDP) of the IFPP, refers to the general strategy and work plan for the development of the regulatory framework into a set of clear, consistent and appropriate professional pronouncements.
For more information about the Framework (IFPP) or Forum (FIPP) for INTOSAI Professional Pronouncements, we invite you to look at the following brochures developed by the FIPP Presidency:
This document is a reference on possible activities to raise awareness amongst heads and audit and operating personnel of OLACEFS member SAIs on the benefits of implementing the International Standards of Supreme Audit Institutions, promoting and fostering the progress of SAIs in establishing themselves as strong, independent and multidisciplinary audit institutions.
In 2017, the OLACEFS Presidency updated the “Regional Awareness-Raising Strategy for Professional Auditing Standards”, in order to support their implementation in the region and make them available to member SAIs.
News in the Region
The Seventh Meeting of the Forum for INTOSAI Professional Pronouncements was held from March 19 – 23, 2018, in Paris, France, and was hosted by the Court of Auditors of France. The meeting was attended by 14 of the 16 members of FIPP, as well as the representative of the Presidency of the Professional Standards Committee (PSC), Mr. Rafael Lopes Torres from Brazil’s SAI as an observer. The meeting was chaired by Kristoffer Blegvad, Vice President of FIPP, given the absence of President Ganga Kapavarapu.
The central focus of the agenda was to make progress in migrating towards the new INTOSAI professional pronouncements framework, as per the 2017 – 2019 strategic development plan (SDP). As such, different project proposals were reviewed, as well as progress reports on projects already approved and in development, both in terms of standards (ISSAIs) and guides (GUID). Preliminary analysis documents with proposals in development were discussed; a proposal on procedures for formulating the new strategic development plan for 2020 – 2022 was addressed; dates for future FIPP meetings were discussed; information from the steering committee of the Professional Standards Committee (PSC-SC) was received; and the review and approval processes and other internal FIPP work procedures were looked at.
In terms of results, the following are worth mentioning:
- A number of project proposals were approved (submitted to FIPP by the Chairs of Goals) established in the 2017-19 SDP, with some recommendations issued prior to their development. These projects were the following:
- 2.3 “Using ISSAIs in line with the SAI mandates and combined audits” (with minor amendments).
- 2.11 “Audit of Public Acquisitions”.
- 3.10 “Audit of Key National Indicators”.
- The progress reports of approved projects in development were assessed, and some suggestions for their development were issued, such as:
- 1.2 “ISSAI 200 Based on Principles”.
- 2.8 “Information Technology Audit – Cyber Security”.
- Projects, whose proposals are in development, were discussed and recommendations made, including:
- 2.7 “Privatization Audit”.
- 2.10 “Audit on Assistance Related to Disasters”.
- Recommendations were issued for project 2.6 “Confidence in the Work of the Internal Auditors”.
- Pending aspects of the current strategic development plan were discussed and an analysis was made of the plan’s overall status.
- A proposal was prepared on procedures for the formulation of the new strategic development plan, 2020 to 2022, to be sent to the PSC Steering Committee.
- The document on the guidelines for drafting the application material included in the ISSAIs was approved, the corresponding recommendations and corrections having been made previously.
- It was concluded that setting dates for future FIPP meetings should be in line with the deadlines of the projects under development.
- Information from the Steering Committee of the Professional Standards Committee (PSC-SC) was received.
- Clarifications and suggestions were made on FIPP approval and voting processes, to be included in FIPP Work Procedures.
- Proposals were made and internal FIPP work procedures were reviewed.
- The dates of the following meetings were planned.
- Working groups were created to carry out future FIPP activities in preparation for the next meeting.
Tegucigalpa. In April 2018, 100 auditors from several operating units of the Supreme Court of Accounts of Honduras (TSC) received training on the “Finance and Compliance Audit Technical Guidance Handbook”, based on the International Standards for Supreme Audit Institutions (ISSAI).
The training was given by Guatemalan international consultant Claudia Carrillo Calenti, supported by a technical board made up of Jessi Rubio, a specialist in ISSAIs and head of the Department of Internal Audit of the Directorate of Municipalities of the TSC; Edwin Arturo Guillén, head of the Sectoral Audit for Development, Economic Regulation, Productive Infrastructure, Natural and Environmental Resources Department; María Alejandrina Pineda, head of the Department of Sectoral Audit for Governance, Social Inclusion and Prevention, Security and International Cooperation; and Vidal Flores, Head of the TSC’s Project Management Unit.
TSC Magistrates Roy Pineda Castro and José Juan Pineda Varela attended the opening ceremony of the workshop, while the closing was presided over by Magistrate Pineda Castro.
The participating auditors work in the Sectoral Audit for Governance, Social Inclusion and Prevention, Security and International Cooperation Department; Sectoral Audit for Development, Economic Regulation, Productive Infrastructure, Natural and Environmental Resources Department; the Directorate of Municipalities, Institutional Development and Internal Audit.
TSC Honduras Course
In the Court of Accounts of the Republic, through the Decree of the beginning of 2018, Government Auditing Standards were approved, complying with the guidelines established in the Development Initiative of the International Organization of Supreme Audit Institutions (INTOSAI) and the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS).
The Court of Auditors applies international standards in matters of audit, provided they are in line with current legal technical regulations. Financial Audit, Management Audit and the Special Assessments carried out by the Court of Accounts are in line with the audit implemented by the other control entities, which has been verified by the international cooperation agencies that collaborate with the Court of Auditors in consolidating national development plans and programs.
The Government Auditing Standards consist of 212 articles that set out the guidelines for overseeing resources available to the country’s public administration. In order to keep these rules updated they must be reviewed by a commission appointed by the Court’s directing agency when deemed appropriate.
More information is available from the following sites:
INTOSAI (2016). “Professional Standards Committee”.
INTOSAI Development Initiative (2018). “3i Community”.
Professional Standards Committee (2016). “Due Process for the INTOSAI Framework of Professional Pronouncements”.
Professional Standards Committee (2016). “Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements 2017-2019”.