The Long-term ASEANSAI Programme on ISSAI Implementation (LTAPII) is a collaborative effort of the ten ASEANSAI members to adopt and use the common framework of the International Standards of Supreme Audit Institutions (ISSAI).
At the 2010 Congress of the International Organisation of Supreme Audit Institutions (INTOSAI) in South Africa, the ISSAI were approved to be used by all Supreme Audit Institutions (SAIs) as the main reference in performing their public sector auditing.
In the ASEAN context, the use of a common framework of standards and guidance allows SAIs to share knowledge and experiences globally and as a means to build the capacity of its institutions and personnel. Seeing the advantages of using a guiding set of standards, the ASEANSAI members embarked on a project to build their capacities regarding the implementation of ISSAI, aiming to improve the quality of their audits.
The so called Long-term ASEANSAI Programme on ISSAI Implementation (LTAPII) started in 2015. Until 2018, two project phases were conducted.
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| Photo: Audit Review Meeting in Bangkok, Thailand (2016) | Photo: Facilitation Skills Workshop in Vientiane, Lao PDR (2017) |
LTAPII Phase 1
The first phase of the LTAPII, supported by the German Government and experts of the Swedish National Audit Office, and participated by nine ASEAN audit offices, developed the 27 participating auditors’ knowledge and skills to conduct risk-based financial audits and internal controls in accordance with the ISSAI.
Idea on leveraging the use of an online platform as an alternative for training came up during the product design meeting in 2015. A team of Mentors, comprising of certified ISSAI facilitators and course designers from five SAIs, developed and delivered the course on the Risk Based Audit using online platform. SAI Indonesia developed the eLearning system and administered the official e-learning course using the ASEANSAI website. Nine SAIs participated in the online course, delivered over a period of three weeks. The mentors guided the participants in completing the assignments, responded to queries and held discussions with their mentees. The result of the online course were presented during the meeting held in Hanoi, Vietnam in October 2015.
LTAPII Phase 2
The second phase of LTAPII commenced in 2016 with the main objective of establishing the pool of ISSAI facilitators. Supported by the World Bank and experts of the Swedish National Audit Office, LTAPII Phase 2 equipped the participants of Phase 1 with facilitation skills and expertise to conduct workshops and trainings on ISSAI in their respective audit offices and other SAIs in the region.
Continuation of LTAPII
ASEANSAI’s Strategic Plan 2018 – 2021 foresees efforts to ensure the sustainability of the Long-term ASEANSAI Programme on ISSAI Implementation. Since the end of 2018, the selected LTAPII Graduates are now acting as mentors/facilitators in a collaborative project between ASEANSAI and INTOSAI-IDI. Through the conduct of a collaborative audit, project supports the implementation of ISSA in Financial Audit in the participating SAIs. In cooperation with the Swedish National Audit Office ASEANSAI is also preparing its approach towards the implementation of ISSAI in Compliance and Performance Audit.
The ISSAI Facilitators
The established pool of certified ISSAI Facilitators now consists of 18 LTAPII Graduates from seven SAIs. These Facilitators were assessed and certified based on their knowledge and understanding of the ISSAI, particularly in internal control and risk-based audit, and based on their facilitation skills to deliver ISSAI-related trainings or workshops.
The main objective of creating a pool of certified ISSAI Facilitators that would serve as trainers and multipliers in ASEANSAI aimed at sustainability of ISSAIs implementation in the ASEAN region.
| NO | Phase 1 | Phase 2 |
| 1 | Training Design and Development Workshop 14-26 June 2015 Phnom Penh, Cambodia |
Design Meeting on Facilitation Skills Workshop 14 – 25 November 2016 Kuala Lumpur, Malaysia |
| 2 | eLearning Course on Risk-based Audit 31 August – 18 September 2015 |
Facilitation Skills Workshop 8 – 19 May 2017 Vientiane, Lao PDR |
| 3 | Online development of draft audit plan 19 – 30 September 2015 |
1st Field Workshop 29 October – 1 November 2017 Vientiane, Lao PDR |
| 4 | Audit Planning Meeting 5 -13 October 2015 Hanoi, Vietnam |
2nd Field Workshop 29 October – 1 November 2018 Hanoi, Vietnam |
| 5 | Conduct of pilot audit 15 November 2015 – 30 May 2016 |
3rd Field Workshop 11-15 December 2017 Nay Pyi Taw, Myanmar |
| 6 | Coordination Meeting 20 -22 April 2016 Jakarta, Indonesia |
Interim Wrap-up Meeting 5 – 7 Fabruary 2018 Manila, Philippines |
| 7 | Mentor’s Meeting 31 May – 3 June 2016 Manila, Philippines |
Final Wrap-up Meeting 23-25 July 2018 Malacca, Malaysia |
| 8 | Audit Review Meeting 25 – 29 July 2016 Bangkok, Thailand |
Table: Activities of LTAPII Phase 1 and 2
Relevant information:
