Organisation

Organisation

Legal status

The IDI is a non-profit organisation, organised as a foundation according to Norwegian laws. The Office of the Auditor General of Norway has hosted the IDI since 2001, in accordance with the Norwegian Parliaments approval and in line with the resolution of the 16th INTOSAI Congress in 1998. The organisation comprises the IDI Board and the IDI Secretariat.

Organisational Chart of the IDI Secretariat

 

Governance and Organisation of the IDI

governance and org chart revised

The IDI Board

The IDI has recently undergone a review of its governance structure where the roles and responsibilities for the IDI Board and Management were clarified and the IDI is currently in a transition period to implement the proposed changes in its governance structure.

The Board is the IDI foundation’s principal body. It is a non-executive Board and is responsible for the management of the foundation and setting the strategic direction of the IDI. The IDI Board is responsible for ensuring that the foundation is run in accordance with the resolutions and conditions laid down by the Norwegian Parliament. The main tasks of the
Board are as follows:

  • The Board shall ensure that the objectives and mandate of the IDI foundation are complied with.
  • The Board shall ensure that the accounts and asset management of the IDI is subject to adequate control. The Board shall also be responsible for appointing the IDI’s external auditor. It shall also determine the scope of the annual audit and review the auditor’s report.
  • The Board shall decide on all statutory issues and ensure the operations of the IDI in accordance with the Norwegian Act relating to foundations as well as the resolutions and conditions laid down by the Norwegian Parliament.
  • The Board shall approve the IDI Strategic Plan and decide on other issues of strategic importance as well as approve key IDI policies.
  • The Board shall approve the IDI Board’s Annual Report, IDI Annual Financial Statements, IDI Operational Plans, the IDI Budget and Annual Performance and Accountability Reports as well as the IDI Corporate Risk Register.
  • The Board shall monitor regularly the performance of the IDI and the extent to which agreed plans and budgets have been achieved and risks materialized
  • The Board shall hold the Director-General and IDI management team accountable for the implementation of the IDI Strategic Plan.
  • The Board shall determine the remuneration of the Director-General and the remuneration structure and framework in the IDI.
  • With regards to any complaints from within the IDI, the Board shall put in place a complaints monitoring framework including complaints against the Board and the Director-General.
  • The Board shall hold itself accountable and review its performance on an annual basis. This will be done through a consultative process during Board meetings. The Board is authorized to take decisions in all above areas and related issues also in between Board meetings in the event of these issues referred to them outside the regular or extraordinary Board meetings.
  • The Board shall be responsible for authorizing any procurements above NOK 5 million for a single procurement to be made by the IDI Secretariat. All provisions of the IDI Procurement Policy shall be applicable.
  • The Board shall elect a Nomination Committee once every three years

The IDI Boards is chaired by the Auditor General of Norway as the head of the hosting organization of the IDI and has in total 10 members from different Supreme Audit Institutions. The Board members are appointed for a 3 years term with a maximum of 6 years. The composition of the IDI Board is:

Per Kristian pic

Per- Kristian Foss – Chair of the IDI Board

Term ending in December 2020

Mr. Foss is the Auditor General of Norway and has been in the chair of the IDI Board since 1 January 2014. Mr Foss was a member of the Norwegian Parliament from 1981 till 2013. He was the minister of Finance in Norway from 2001 till 2005 and during his periods in Parliament he was chairing the Finance Committee in the period 1989 – 1993 and he was the second vice speaker of the Parliament from 2009 till 2013.

 vitor caldera

Vitor Manuel da Silva Caldeira– Member of the IDI Board

Term ending in March 2021

Mr Caldeira has been the President of the Tribunal de Contas (Court of Auditors) of Portugal since October 2016. In this capacity, he is also President of the Portuguese Council for the Prevention of Corruption and a member of the Governing Board of INTOSAI as well as an observer member of EUROSAI. Mr Caldeira also chairs the Studies and Traning Centre of the Portuguese Speaking Countries Organization of Supreme Audit Institutions. Mr Caldeira was president of the European Court of Auditors from January 2008 to September 2016 as well as a member of this Court from March 2000.

Lara Taylor Pearce– Member of the Board

Term ending in December 2019

Mrs Lara Taylor-Pearce is the Auditor General of the Republic of Sierra Leone. She is a fellow of both the Association of Chartered Certified Accountants of the UK and the Institute of Chartered Accountants of Sierra Leone. She has held various senior positions in the Public Financial Management Sector in Sierra Leone, and it the current Chair of the Governing Board of the African Region of Supreme Audit Institutions English Speaking (AFROSAI-E).

pamela monroe ellis

Pamela Monroe Ellis - Member of the Board

Term ending in December 2019

Mrs Pamela Monroe Ellis was appointed Auditor General of Jamaica in 2008 and serves as Secretary General of CAROSAI since 2016. A Fellow of both the Institute of Chartered Accountants of Jamaica (ICAJ) and the Association of Chartered Certified Accountants (ACCA, UK) Mrs Monroe Ellis is Jamaica’s representative on the CARICOM Secretariat Audit Committee, which she also Chairs. She is also a member of the Board of the International Federation of Accountants (IFAC) since 2012.

 

Dr Margit Kraker– Member of the Board

Term ending in December 2019

Dr Kraker became the President of the Austrian Court of Audit and Secretary General of INTOSAI in July 2016.  She holds a doctoral degree in Law from the University of Graz in Austria. She has served in several positions in the Austrian public service such as Director of the Court of Audit of the Province of Styria (2013-2016), head of the Styrian Provincial Vice-Governor's Office, member of Styrian Provincial Government's Constitutional Service and Legal expert at the Austrian Parliament and the Provincial Parliament of Styria. In addition, she was a member of the Management Committee of the European Organisation of Region of External Public Finance Audit Institutions (EURSOAI) from 2014-2016.

Thembekile Makwetu – Member of the Board

Term ending in December 2019

On 1 December 2013, the President of the Republic of South Africa, Mr Jacob Zuma, officially appointed the former Deputy Auditor-General, Mr Kimi Makwetu, as the Auditor-General of South Africa for a period of seven years.  Thembekile "Kimi" Makwetu completed a Social Sciences degree at the University of Cape Town in 1989. He received a BCompt Honours degree from the University of Natal (distance learning in 1997) and is a qualified chartered accountant and a member of the South African Institute of Chartered Accountants (SAICA).

marta acosta zunga

Marta Acosta Zuniga – Member of the Board

Term ending in December 2019

Since 2012 Marta Acosta has been the Auditor General of the Republic of Costa Rica.  She has worked in the field of management, auditing and internal control in the public sector. She has been an auditor and a consultant in the fields of auditing, internal control, accountability and transparency. Marta also has developed valuable experience in managing and oversight as Deputy and Auditor General of Costa Rica. She has also participated as the speaker in several presentations and lectures on topics of their speciality.

Helena Lindberg– Member of the Board

Term ending in December 2019

Mrs Helena Lindberg took office as Auditor General of Sweden in March 2017. She has previously been Director-General and Head of the Swedish Civil Contingencies Agency (MSB) and the Swedish Emergency Management Agency and the Swedish Rescue Services Agency. She was also Chair of the Organising Committee tasked with implementing the Government's decision to form the Civil Contingencies Agency. Prior to this, she has held a number of different positions in the Swedish public sector, including at the Ministry of Defence. She has been a member of the Boards of the Swedish Defence University, the Swedish National Space Board and of the Swedish Standards Institute and has also held positions on several advisory councils, such as the Swedish Coast Guard’s advisory council.

Åse Kristin Berglihn Hemsen  – Member of the Board

Term ending in December 2020

Ms Hemsen is Assistant Director-General for the Methodology Division of the Auditor General of Norway. She has a master in Business and administration and an executive master in public sector auditing from the Norwegian School of Economics. She has been with the Auditor General of Norway for 13 years after 8 years with a private sector audit firm (Deloitte).

Kristin Amundsen – Member of the Board

Term ending in December 2020

Ms Kristin Amundsen is acting Director General of the Performance Audit Department 2 with the Office of the Auditor General of Norway. She has been a manager of the Methodology Unit for performance auditing and a member of the Board of the Norwegian Evaluation Society. She was a lead reviewer of an international peer review of the United States National Audit Office (GAO) and has been involved in capacity building of Supreme Audit Institutions (SAIs) and AFROSAI E.


Files

pdf IDI Statutes (273 KB)

pdf Rules of Procedure (224 KB)

Norwegian Foundation Act

Minutes

  pdf Summary IDI Board Meeting 9 November 2018 (629 KB)

  pdf Minutes IDI Virtual Board Meeting 29 June 2018 (593 KB)

  pdf Minutes IDI Board Meeting 13 and 14 March 2018 (673 KB)

  pdf Minutes IDI Board Meeting 8 November 2017  (635 KB)

pdf Minutes IDI Board Meeting 28 and 29 March 2017 (632 KB)

pdf Minutes IDI Board Meeting 8 November 2016 (305 KB)

pdf Minutes IDI Board Meeting 10 March 2016 (439 KB)

pdf Minutes IDI Board Meeting 3 November 2015 (642 KB)

About IDI