Transcript PASAI Climate change audit

INTOSAI Capacity Building Committee Meeting
Stockholm, 8-10 September 2015
SAI capacity from a Post-2015 development agenda
perspective
The PASAI cooperative auditing experience and lessons
learned
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This presentation includes:
• Background to cooperative auditing;
• Setting the scene for auditing Sustainable
Development Goals;
• PASAI’s environmental auditing record;
• Challenges to effective cooperative auditing
and PASAI capacity building responses;
• Conclusion.
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Background to cooperative auditing
• INTOSAI CBC’s guidance on conducting cooperative
audits - a valuable auditing tool for PASAI.
• Enabled PASAI and its member SAIs to assess
individual jurisdictional responses to broader
regional imperatives.
• Includes auditing progress towards the Millennium
Development Goals (MDGs).
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Setting the scene for auditing Sustainable
Development Goals (SDGs)
• Each country faces specific challenges to
achieve sustainable development.
• Includes small island developing states
which characterise the Pacific region.
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SAIs can play a fundamental role in
contributing to sustainable development by
auditing country capacity to:
• “build effective, accountable and inclusive
institutions at all levels.” (As expressed in
proposed SDG #16.); and
• effectively manage programs and initiatives to
achieve a SDG.
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PASAI’s cooperative environmental auditing record
• Four cooperative audits on environmental and MDG subjects:
• 2009-10 – Solid Waste Management;
• 2010-11 - Access to Safe Drinking Water;
• 2011-12 - Managing sustainable fisheries;
• 2012-13 – Climate Change Adaptation and Disaster Risk
Reduction.
• On average, 10 SAIs participated in each audit with two
auditors per SAI trained in environmental performance
auditing.
• A regional overview report was compiled for each cooperative
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audit.
Some key issues from the audits
• PICs not well placed to respond effectively to
threats and challenges.
• Inadequate response mechanism.
• Lack of comprehensive strategies integrated with
National Plans, and address key sectorial
vulnerabilities. Progress uneven
• Program level governance yet to develop.
• Lack capacity to access finance and manage fund
• Technical and administrative skills required –
develop plans and policy responses, writing
project proposal, project management and report
• Regional coordinated response needed to address
capacity constraints.
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Challenges to and PASAI capacity building responses
through the Cooperative Auditing Program
Challenge 1: Support audit teams and Auditors General to
understand the technical subject matter of the audit and
interpret technical data.
PASAI response:
• Partnered with regional groups with expertise in the
particular audit topic.
• Technical assistance was provided in the audit design
phase and audit teams were supported over the course
of the audit.
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Challenges to and PASAI capacity building responses
through the Cooperative Auditing Program
Challenge 2: Design a cooperative auditing approach
sufficiently broad to enable individual SAIs to develop
audit objectives and criteria relevant to their specific
jurisdiction.
PASAI Response:
• Adapted the cooperative auditing approach to
provide SAIs with flexibility to develop own areas of
investigation within an overall framework.
• Proved successful with audit on Climate Change
Adaptation and Disaster Risk Reduction.
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Challenges to and PASAI capacity building responses
through the Cooperative Auditing Program
Challenge 3: Involve relevant national and regional
organisations with an interest in the subject audited
PASAI response:
• Developed and fostered relationships with interested
national and regional organisations (eg through the
INTOSAI’s Regional Working Group on Environmental
Auditing.)
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Challenges to and PASAI capacity building responses
through the Cooperative Auditing Program
Challenge 4: Productively engage with partners for SAI
capacity development purposes
PASAI response:
• Use INTOSAI’s Working Group on Environmental
Auditing on-line auditing tools and guidance materials;
• Garner donor support to provide consultancy assistance
to audit teams;
• Ensure the involvement and support of IDI;
• Access INTOSAI iCED training on environmental auditing
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Conclusion
• The CBC cooperative auditing approach to be a
valuable auditing tool.
• Valuable lessons learnt from the audits can be used.
• Work in partnership with our stakeholders to
contribute to sustainable development by auditing
country capacity within the Pacific to:
• “build effective, accountable and inclusive
institutions at all levels.” (As expressed in proposed
SDG #16.); and
• effectively manage programs and initiatives to
achieve a SDG.
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THANK YOU
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