INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Facilitating Audit Impact (FAI)

Audit impact can be described as the contribution of the SAI’s audit work to positive effects on people and planet (a society/on a group/area), especially those left behind, or at risk of being left behind.

The Facilitating Audit Impact (FAI) initiative envisions impact driven SAIs. For us, this means that SAIs demonstrate greater audit impact by conducting high quality and impact driven audits, having in place robust follow up systems and fostering strong stakeholder coalitions that work together for greater audit impact. Most importantly we visualise SAIs contributing to equal futures by mainstreaming gender and inclusiveness considerations in working towards audit impact.

Recognising that audit quality alone is not enough, IDI will take one step further in its support to SAIs with the FAI initiative. In working towards this vision, IDI will assist SAIs in development of systems, structures, processes, culture and competencies to make SAIs’ audit impact contribute to build a better planet. 

Additionally, building stakeholder coalitions and focusing on follow up systems, measurement and reporting are keys to realise the vision of impact driven SAIs. 

FAI thus have three strategic goals:  

  • Impact driven Audits 
  • Robust Follow up Systems 
  • Strong Stakeholder Coalitions

Download the FAI 2021-2023 Strategy to learn more about the initiative and its goals.

You can also read about IDI's reflections on Reimagining SAI Audit Impact to know more about the FAI journey so far.

 

 

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HOW WILL IDI FACILITATE AUDIT IMPACT?

Ignite, Huddle & Incubate for impact driven audits, robust follow up systems and strong stakeholder coalitions.

We plan to integrate three strategic delivery mechanisms to deliver results on the three FAI goals.

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IGNITE

As the name suggests, this strategic delivery mechanism involves igniting interest, awareness, and a shared passion for audit impact amongst SAIs, key stakeholders and citizens. IDI and other partners plan to bring together diverse stakeholders and citizens to interact on and discuss key issues related to SAI audit impact.

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HUDDLE

We plan to bring together SAIs and stakeholders in global, regional and SAI level huddles to work together for enhancing SAI capacities. This includes organizational and professional staff capacities for impact driven audits, follow up systems and fostering stakeholder coalitions.

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INCUBATE

Under Incubate, we plan to explore and experiment with new ideas and solutions for facilitating audit impact. We will identify key issues related to SAI audit impact, explore innovative solutions available across geographies and experiment with fit for purpose solutions for SAIs.

FAI FRAMEWORK AND PLANS 2021-2023

A 3x3 FAI Framework brings together the three FAI goals and three strategic delivery mechanisms. The table below details the planned actions:

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HOW ARE WE CURRENTLY FACILITATING AUDIT IMPACT?

We are currently piloting our approach towards mainstreaming audit impact in all audit processes in two audit initiatives: The Transparency, Accountability and Inclusiveness Audits and the SDG implementation audits.  

You may read more about how we are mainstreaming audit impact in the Transparency, Accountability and Inclusiveness audits (compliance audits) Guidance here.

How are we mainstreaming audit impact in the SDG implementation audits?

The “Spotlight on Audit Impact” sections that accompanies each audit phase shows how SAIs may consider audit impact throughout the SDG implementation audits.

Additional information about our SDG implementation audits can be found here and in IDI's SDG Audit Model (ISAM).

Quote from IDI's SDG Audit Model (section 3.10)

Illustration from the ISAM chapter on planning the audit

Audit impact is also a cross-cutting topic in the Professional Education for SAI Auditors (PESA-P).