Attachment - intosai

3- The expected role of INTOSAI:
INTOSAI is an autonomous, independent, professional and apolitical institution
that promotes the exchange of ideas, knowledge and experience among SAIs. In
its capacity as representative of SAIs before the international community,
INTOSAI has also as an objective the improvement of the SAIs’ human
resources capacities and performance.
The organization’s vision is to promote good management practices through
SAIs that should help their governments improve their performance and
transparency, ensure accountability, maintain credibility, fight against
corruption and enhance public confidence and promote the use of public
resources in an effective and profitable manner for the benefit of all citizens.
The strategy put in place by INTOSAI is essentially the consecration
of auditing as an institutional power of its own. This strategy is mainly based
on the following:
Sustainable building of professional and institutional capacity, while taking
into account the SAI’s characteristics and development level:
Capacity building should not be considered as a technical process that
involves just a simple transfer of knowledge or organizational models. It must
rather give due consideration to the context and environment in which
the SAI operates. The chances of capacity building success become
higher when the program is endogenous or internal to the SAI as this ensures
its sustainability.
In this sense, capacity building requires the establishment of a long process that
takes into account the specificities of the SAI and its environment, as well as
the level of its development to entrench sustainable, profitable and interactive
control that has to constantly reform and adapt to meet an advanced audit level
and, thus, become a source of suggestion for decision makers in view of an
optimal improvement of the public management system.
To do so in a progressive, professional and efficient manner, SAIs must be
equipped with adequate professional capacity to understand and master the
requirements and conditions needed to respond to the challenges imposed by
an effective and efficient audit.
Modulated and progressive development of SAIs tools and working methods:
The scope of public auditing is constantly changing, as it is called to adapt to
the realities of the socio-economic environment in which public entities operate. Its
many perspectives cover several areas of SAIs’ responsibility, such as program
evaluation and public policy, the evaluation of risk management and strategic
auditing. This is to engage in a deep reflection on the issues and current and future
Morocco Item 5 9