Objectives of the 3i Programme (First Phase)


The main objectives of the 3i Programme are:

  • To assess needs at regional and SAI level regarding ISSAI implementation at level 2 and level 4 (financial, performance and compliance audit) of the ISSAI framework.
  • To create capacity for implementation of ISSAI in INTOSAI regions.
  • To facilitate ISSAI implementation rollout (financial, performance and compliance audit) at regional and SAI level for developing countries of INTOSAI regions.
  • To provide a web based knowledge sharing forum for 3i programme and products.

In order to meet the above mentioned objectives the following programme interventions are planned:

Objectives diagram
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  1. Assess Needs at regional and SAI Level - ISSAI Compliance Assessment Tools (iCATs) will be developed for assessing needs and formulating implementation strategy. These tools will be presented to SAI top management at 3i Management Workshops.
  2. Create Capacity for ISSAI Implementation – ISSAI Certification Programmes will be delivered to create a pool of ISSAI facilitators, who will be trained in the use of the iCATs, audit processes and facilitation skills. Audit Manuals and Model Audit files based on ISSAIs will also be created.
  3. Facilitate ISSAI Implementation Rollout at Regional and SAI Level - Based on the needs assessment and implementation strategy, SAIs will be supported in implementation activities.
  4. Knowledge Sharing for 3i programme - A web based portal will be developed to share knowledge and experiences with regard to implementation.

While these objectives describe the pilot run, the IDI is also in the process of developing a long term strategy, for supporting ISSAI implementation.