Long Term ASEANSAI Programme on ISSAI Implementation (LTAPII)



At the 2010 INTOSAI Congress, the International Standards of Supreme Audit Institutions (ISSAI) was adopted which provides a common frame of reference on standards, guidelines and best practices to safeguard independent and effective auditing in the public sector. SAI members were prompted to implement the ISSAIs in accordance with their mandate and national legislation and to measure their own performance and auditing guidance against the ISSAIs.

As members of the INTOSAI, SAIs are encouraged, to the extent possible, to adopt the ISSAIs in keeping with their international commitments. Seeing the benefit of using a common framework of standards and guidance which allows auditors to share knowledge and experiences globally, and as a mean to build the capacity of its personnels, the member SAIs of ASEANSAI committed themselves to embark on a project on the ISSAI Implementation.



To develop the organizational and audit capacity of ASEANSAI members in implementing the ISSAIs at the (a) SAI and (b) ASEANSAI levels.


Description of the Programme

This programme leads by The Commission on Audit of The Republic of The Philippines and involve three Sub Project Leaders namely The Audit Board of the Republic of Indonesia as the Sub Project Leader for Risk-Based Audit, Office of the Auditor General of Thailand as the Sub Project Leader for Internal Control and Jabatan Audit Negara Malaysia as the Sub Project Leader for ISSAI Pool of Facilitators.

The Programme is anchored on the following framework, graphically presented below:



Programme Outcomes

  1. Institutionalization of a system of carrying out ISSAI implementation;

  2. Quality audits conducted by ASEANSAI members as a result of implementing the ISSAIs.


Programme Outputs

  1. Participating SAIs completing their audits using the Risk-Based Audit (RBA)and/or ISSAIs;

  2. Thirty (30) capacitated and IDI-Certified ISSAI Facilitators; and

  3. Data base of ASEANSAI Resources

    1. List of experts (ISSAI Facilitators, Resource Persons, Subject Matter Experts)

    2. RBA courseware for ASEANSAI ISSAI rollout.


Programme Activities

The Programme implementation will be spread out through a three-year period. It will be divided into two phases, with each phase having the following projects:

Phase 1 – Combined workshop on Internal Control and Risk-Based Audit

Provide training and knowledge sharing opportunities to ensure (a) the Efficient and effective performance of audit functions resulting from a clear and better understanding of risk-based audit approach and evaluation of internal control; (b) competent audit staff; and (c) adoption of audit standards and methodology consistent with the relevant ISSAIs.

Phase 2 - Creation/Establishment of the ISSAI Pool of Facilitators

Establish expertise for ISSAI facilitation activities in the SAI and ASEANSAI levels. Through training and knowledge sharing activities, it is envisioned that the number of ISSAI Facilitators will increase and thus expand the membership of the ASEANSAI pool of ISSAI facilitators. 


Last modified: Friday, 28 August 2015, 4:21 PM