The IDI is an INTOSAI body that supports Supreme Audit Institutions in developing countries, in their efforts to sustainably enhance performance, independence and professionalism. The IDI provides support to SAIs by facilitating; Implementation of international standards including the ISSAIs, Development of institutional, organisational and professional staff capacities, Knowledge sharing and implementation of good practices, Scaled up and more effective support to SAIs through partnerships with stakeholders.
Within the broad programme umbrella of ISSAI implementation initiative, the IDI has developed and delivered a number of programmes, which are aimed at strengthening the audit institution and enhancing professionalism in audit work. The works done by SAIs, on the other hand, have a profound impact on the overall public operation, the government being at the forefront in transforming the country’s economy and improving the livelihood of its people. It is the measure of IDI programme outcomes that would indicate to what extent the changes had taken place in the SAI, and whether the IDI interventions had been able to help SAIs in delivering its services effectively and efficiently thereby benefiting the society at large.
The attainment of programme objective is determined by the achievement of programme outcomes and results. Unless monitoring and follow-up is carried out at the IDI, it will not be possible to ascertain the extent to which the programme outcomes and results have been achieved. Therefore, the IDI has embarked upon initiating a system and procedures called Programme 360° to assess the achievement of programme outcomes and results, which were expected to strengthen the SAIs as institutions, and that the countries as a whole have benefitted from the services provided by the SAIs. The results of this assessment will be reported on a regular basis to relevant stakeholders of the IDI through its performance and accountability report.
Achieve better programme results
In order to monitor and follow-up on IDI programme results and outcomes, the IDI will engage various partners as indicated in this diagram, who will be designated with different roles and responsibilities. A core team comprising of five members (three CD managers and two programme coordinators) will have the overall responsibility to oversee the management, operation and reporting of this programme.
The IDI will maintain a strong network with INTOSAI regional secretariats. Since the regional secretariats are the active partners of the IDI programme delivery and implementation, it is a matter of defining another level of relationship. The IDI also intends to formalise a regular communication channel with SAIs where IDI extends its support. The IDI will request the SAIs to designate a contact official who will become an IDI focal person for the purpose of providing information on programme monitoring and follow-up. Besides, the resource persons and participants will also serve as a contact for IDI during the course of programme implementation. The IDI will also request the INTOSAI Regional Secretariats to designate focal persons to follow-up with the SAIs and communicate with the IDI.
The monitoring and follow-up consist of the following components:
What does monitoring & follow up with the programme target?
This is the regular systematic collection and analysis of information to track the progress of the programme implementation against pre-set outputs and outcomes. It aims to answer the question “Did we deliver programme activities/projects in accordance with the programme plan?”
Why is monitoring & follow-up within IDI programmes important?
Follow up with the programme gives information on where a programme or project is at any given time (or overtime) relative to set targets and outcomes. It focuses in particular on efficiency and the use of resources. For the IDI, monitoring and follow-up within the programme will provide records of activities and results, and signals problems to be remedied along the way.
What should be monitored and followed- up with the IDI programme?
All programmes being implemented by the IDI will need to be followed up to ensure that the objectives of the programmes are achieved. The monitoring and follow-up within the programme will be carried out at two levels as given below:
i) Monitoring & follow-up of activities at SAI Level: The IDI will monitor & follow-up activities taking place at SAI Level within a given timeline for each programme such as training, product development, adaptation meetings, performance of cooperative audit, among others.
ii) Monitoring & follow-up of outputs at SAI Level: All SAIs participating in any IDI programme are expected to produce outputs. Outputs that the SAI may be required to produce may include, audit reports, ICAT results, development of an ISSAI Implementation Strategy among others.
How to monitor & follow-up?
The monitoring and follow up of the IDI programmes will be carried out in collaboration with the INTOSAI Regional Secretariats and the SAIs. The Project Manager for the programme will develop and agree with the INTOSAI Regional Secretariats and SAIs specific monitoring arrangements defining the roles and responsibilities.
The monitoring arrangement may include developing specific tools and methodologies to undertake the monitoring activities. Within each programme, there will be a need to identify a focal person at the INTOSAI regional secretariat or SAI level who will help in monitoring and follow-up of the programme and report to the CD manager.
The communication between the parties can either be formal, through submission of specific deliverables of the programme or informal discussion among the partners. Where necessary, the IDI could undertake onsite visits to respective SAIs.
What is the meaning of follow-up after the programmes?
Follow-up after the programme, in other words, is the follow-up of the past programmes or programmes that have been completed. The capacity development programmes are designed with several objectives and outcomes to be achieved at the end of the programme implementation cycle. Different programmes have different life cycles, which affect the achievement of outcomes. It may not be possible to monitor implementation of programme outcomes and follow-up achievement of intended or desired impact created by the programme immediately after the programme has been delivered. It takes time for SAIs to derive the actual benefit of programmes through its involvement in implementing the programmes. Therefore, it is logical and reasonable to follow-up the intended outcome of programmes after a certain time period of programme delivery and completion.
Why follow-up after the programmes?
The purpose of including past programmes as one of the objectives of the monitoring and follow-up is to ascertain that the SAIs have benefitted from programme outcomes and the countries as a whole of respective SAIs have benefitted from the audit service provided by the SAIs.
What should be followed-up after the programmes?
Not all past programmes will be followed-up. The team will identify the past programmes that have long-term impact to the SAI in improving the audit practices thereby improving the lives of the citizens. The programme outcomes that were supposed to have a significant contribution to SAIs audit practices will be identified for follow-up of results. The follow-up will be done at two levels:
i) Follow-up outcome at SAI level: The monitoring and follow-up at this level will be confined to SAI level. Based on the programme outcomes, and use of IDI products and auditors that were trained by the IDI, the team will assess whether there has been an improvement, for instance, an improvements in audit practices and organizational systems development. The evidence to indicate improvement in audit practices may be in the form of documents, interview recording, storytelling by SAIs, ISSAI facilitators, ISSAI mentors, etc.
ii) Monitoring & follow-up of result/outcome at country level: This level is well connected to the first level of follow-up. The follow-up at this level would begin once level one has been completed. These two levels can be followed-up simultaneously, while the results and findings of follow-up exercise can be maintained separately.
The works carried out by the SAIs, which is auditing and reporting, affects general affairs of the country and the lives of citizens. An audit institution is a strong accountability function in any public operations. The audit reports and recommendations are used by the government as well as the public to make informed decisions. The audit serves as a check and balance system in the government and public operations. Besides statutory requirements, an audit is conducted with an aim to improve systems and procedures in the entities thereby contributing to the better delivery of services to the nation. Through the audit, value-added recommendations are provided, which are expected to be implemented by the entities and subsidiaries of the government. The implementation of the recommendations provided by the SAI and implementation thereof will be followed up in areas where the IDI had provided support to the SAI, and see whether there has been changing in the systems and improvements, for instance in the delivery of service, improvement in financial and treasury management, etc.
How to follow-up after the programmes?
The IDI will use the implementing partnership model developed above in order to follow-up the past programmes. The IDI besides having its own CD team and regional managers will engage INTOSAI regional secretariats and the focal persons from the SAIs to follow-up the programme outcomes and results. The information provided by the regional secretariats and the SAIs will be more credible than the ones obtained by the IDI itself, as it involves third party confirmation. The IDI will maintain constant contact with SAIs’ focal persons and the INTOSAI regional secretariats.
Both formal and informal channels will be established with the SAIs and the regions for conducting monitoring and follow-up. In order to collect and validate the information, it will involve both online and onsite visits to SAIs.
An appropriate methodology and tools will be developed to conduct the monitoring and follow-up of programme outcome and results. The methodology will include the monitoring and follow-up plan, the timeline for obtaining and reporting the information, the manner in which the information can be collected and archived, etc.
What is fostering the network of IDI resource person involve?
Over last several years, the IDI has worked towards enhancing regional resources by partnering with the INTOSAI regions to create a pool of professional resources in different areas. These Capacity Development resource persons have been used by the SAIs, regions, INTOSAI globally as well as other partners providing support, and which as such have a multiplier effect on SAI capacity development.
The IDI intends to identify its own certified resource people such as IDI Training Specialists, Needs Assessment and Strategic Planning Champions, IT Facilitators, 3i Mentors, among others, as well as all the experts used in different Capacity Development Programmes. Fostering a network will allow IDI to build strong relationships with the staff within the SAIs who can support IDI to monitor and follow up Programme results. In addition, IDI staff could use these identified resources in future programmes.
Why fostering a network of IDI resource persons?
The very purpose of the IDI to create a pool of resource persons is to ensure that there is a greater transfer of knowledge and expertise gained from the IDI capacity building initiative and that there is a multiplying effect of such benefit within the SAI and the regions. By building a network of IDI resource persons from monitoring and follow-up point of view, the IDI will be able to keep constant contact with the resource persons and ascertain their current role, and whether they have been able to engage themselves in capacity building initiative of their respective SAIs and regions. Further by having this network, it will facilitate the IDI to monitor and follow up Capacity Development Programmes.
How to foster a network of resource persons?
As part of the Monitoring and Follow up Framework Programme, the IDI plans to create a database of IDI Certified Specialists/resource persons and experts. The database aims to help identify IDI´s own certified professionals from different SAIs as well as the experts in specific auditing fields. Fostering a network and managing knowledge efficiently will help IDI achieve its goals.
This database will allow IDI staff to register which resource person has been used in different Programmes (and even rate their performance). In addition, IDI staff can identify experts around the world to start mutual cooperation in order to implement a new methodology, good practices, development of guideline, conduct a peer review, coordinated audits, among others.
IDI plans to use an online platform to connect all these resources. A public and private environment will be created and social media channels will be explored.
What data needs to be retrieved for this database?
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Since the programme monitoring and follow-up exercise will extend up till SAI outcomes to see the progress made as a result of implementing the recommendations provided by the SAI, it is directly related to SAI Strategic Management Framework as given below, to the extent where IDI had provided support to enhance the performance of the SAIs. By having this process in the IDI, it also contributes to beneficiary SAIs in delivering its value and benefits to the citizens. While the objective of the IDI is to conduct this exercise as well as to gauge the difference made to the SAIs performance and to what extent the programme results have been utilised, there is a chain effect in the process of SAIs delivering their results and how IDI could contribute to such a process.
The following process will be adopted for monitoring and follow-up of programme outcomes and reporting of lessons learned and success stories.