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Abu Dhabi (WAM) - Under the Auspices of H.H Sheikh Khalifa Bin Zayed Al Nahyan, the President of the UAE, the XXII-INCOSAI concluded its work today in Abu Dhabi with the approval of the Abu Dhabi Declaration based on the previous achievements and initiatives that aims to enable the SAIs to support its concerned governments to improve the performance level and strengthening the principles of transparency and accountability.

The SAI hosted the Congress to enhance the UAE professional status in the field of financial audit and anti-corruption in the public sector and it lasted for 7 days in ADNEC with the attendance of 700 participant from 192 country and 15 international organization who reviewed working papers submitted by 165 SAIs. 

H.E Hareb Alamimi, President of the UAE SAI, President of the INTOSAI and the Chief of the Higher Organizing Committee said in a press conference today “the XXII-INCOSAI adopted a number of a historic decisions for the INTOSAI and one of them is the initiative of the UAE SAI that requires amending and reformulating the INTOSAI statutes which includes administrative aspects of internal regulation and professional aspects of setting a financial audit standards to be implemented and comply with it by the SAIs in all the world in addition to approving the strategic plan of the organization from 2017 to 2020, as well as approving and discussing  issues related to adopting professional degrees for auditors and professional capacity building programs in SAIs. 

He also added that a number of decisions has been adopted for the membership of some countries like Seychelles and Palestine who were an observers and has been accepted for a full membership in the INTOSAI in addition to announcing that Russia will host the XXIII-INCOSAI in 2019. 

H.E emphasized that the congress discussed two important themes which are I: How can INTOSAI contribute to the 2030 Agenda for Sustainable Development and theme II: What can promote INTOSAI's credibility to become a more prominent International Organization? In addition to 8 breakaway sessions and a main session where the Abu Dhabi Declaration was issued. 

H.E Liu Jiyayi, Auditor General of the National Audit Office of the People’s Republic of China and H.E Margret Cracker, General Secretariat of INTOSAI, President of the Austrian Court of Audit in addition to international organizations and professional institutions representatives in the world has attended the Congress. 

In response to a question of WAM regarding the “Abu Dhabi Declaration” focusing on the role of SAIs in achieving the sustainable development by financial systems... H.E Hareb Alamimi, President of the SAI said that the international society puts the sustainable development issue on top of its priority list as a main way to enhance the living standards for all the people in the world as the development issue rely mainly on the efficiency and the effectiveness of the of the policies and financial systems related to managing and using the public funds and in aspects of payment, collection and the efficiency level of the institutional control tools, indicating that this relies on having an effective SAIs hat can held the executive authorities accountable and preserving public funds. Hence the importance of the INTOSAI.



H.E Hareb Alamimi clarified that the INTOSAI includes all the SAIs of all state members in the UN and since its establishment in 1953, the INTOSAI held a Congress every 3 years that includes all the members in addition to international organizations and professional institutions representatives.

The “Abu Dhabi Declaration” showed an important results of the congress that will play a role in identifying the professional future of the INTOSAI in the upcoming years. The Declaration stated:

1. The Abu Dhabi Declaration was developed within the following context: Firstly, the members of INTOSAI have undertaken a comprehensive strategic planning process resulting in a new strategic plan for 2017-2022. This plan seeks to increase the contribution SAIs make to improving accountability and transparency in public financial management around the globe

Secondly, INTOSAI’s statutes have been revised to align them more closely with the current structure, strategy and objectives of the organization in order to help it better meet the needs of its members and stakeholders

Thirdly, the endorsement by the UN of the 17 Sustainable Development Goals (SDGs) at the heart of its Agenda for Sustainable Development, which reinforce the need and demand for effective public audit and scrutiny. The SAIs reported to the INTOSAI achieved its audit activities related to implementing the sustainable development goals. 

Fourthly, the Knowledge Sharing Committee established a platform to provide technical assistance in the transferring experiences and knowledge between the INTOSAI members. 

Finally, the adoption by INTOSAI a new framework for the professional guidance as a part of the continues efforts to improve the INTOSAI standards in general and support the standards setting process in particular in addition to all the approved International Auditing Standards of SAIs and professional guidance to date. 

2. INTOSAI set out its ambition to create a global voice on public audit in its Beijing Declaration of 2013. This ambition is anchored in the newly approved 2017-2022 strategic plan, and challenges our organization to become more prominent and externally facing.

3. At the global level INTOSAI has started by strengthening its long tradition of interacting with the United Nations. The SDGs provide us with a significant opportunity to deepen further this relationship and ensure that the SAI community contributes a valuable voice at global, regional and sub-regional levels on matters relating to the 2030 Agenda for Sustainable Development.

4. INTOSAI is also formalizing its partnerships with other key groups of stakeholders. For example, INTOSAI is working through the INTOSAI Donor Steering Committee to coordinate capacity development efforts and to share lessons with the international development community. INTOSAI plans over the next few years to strengthen its partnerships with international organizations including those representing parliaments, ministries of finance, civil society organizations and business groups.

5. Theme I of the Congress has identified the importance of, and interest in, undertaking audit and review work on the SDGs, and doing so through four different approaches. Each approach will be supported by a dedicated framework which will help INTOSAI compile the key findings from SAIs’ work in this area. Furthermore, as a community INTOSAI can provide advice on the important related issue of improving financial governance, including the fight against corruption. Overall, INTOSAI aims to become an authoritative voice on the challenges facing the global community in planning and implementing the SDGs and reporting on their progress, thereby supporting their successful achievement.

6. INTOSAI plans to provide regular feedback to our own community on SDG-related audit issues, such as approaches, methodologies and results, in order to engage with, inform and encourage SAIs to do effective work in this area. In addition, INTOSAI will provide analysis and insight on a periodic basis to our international stakeholders - such as the World Bank and the United Nations - on audit and accountability issues related to the SDGs, informed by the collective experience and work of SAIs. These initiatives aim to be an effective demonstration of the importance and utility of the role of INTOSAI and the output of its member organizations.

7. To follow through on our ambitions for the 2030 Agenda for Sustainable Development, an expert group will be formed initially under the leadership of the INTOSAI chair. This group, which will comprise internal and external experts, will oversee the development and application of the frameworks, and report on progress to the Governing Board. It will adopt agile and responsive ways of working, and will involve INTOSAI’s working bodies and other resources as appropriate and effective. 

8. The Congress identified key issues for the expert group to address in the period leading up to the XXIII-INCOSAI in 2019:

Development of the frameworks for the four approaches, and a mechanism for monitoring progress and collecting information;

Optimising the generation of SDG-related audit and accountability information and its dissemination both inside the SAI community and to the outside world; and

Ensuring effective relations with the UN, including maximising the utility of the next INTOSAI/UN symposium on the theme.

9. The overall goal of the INTOSAI is to make a decisive contribution to the success of the SDGs, and thereby help improve the lives of citizens around the world.

10. The ultimate beneficiaries from the financial audit in the public sector are the citizens which expecting professionalism in the audit work. Thus, the SAIs should audit at the highest level of quality and submit reports in order to contribute in improving transparency, good implementation of accountability and increasing the citizen’s trust in the government work.  

11. professionalism is a continues procedures in which the individuals and their institution obtain a high level of independency, experiences, efficiency, work ethics and the quality stated in the professional standards through it. 

12. Making a decisive contribution to the 2030 Agenda for Sustainable Development requires a commitment from all parts of INTOSAI to grow the professional support available to all auditors, thereby enabling them to deliver timely, relevant high-quality products. INTOSAI is addressing this through three major initiatives: enhancing the framework for standard setting, strengthening professionalism at regional, international and SAIs level and circulating the implementation of the SAI performance measurement framework. 

14. INTOSAI has created the Forum of INTOSAI Professional Pronouncements (FIPP) and revised the due process for INTOSAI’s framework of professional pronouncements (IFPP). 

Experts of the Forum of INTOSAI Professional Pronouncements will are responsible of the context, continuity and quality of the INTOSAI IFFP. The forum is also enhancing the INTOSAI role as an international organization to set professional standards as well as contributing in improving the appropriate standards of the financial audit in the public sector. 

15. FIPP will help improve INTOSAI’s focus on its objectives and help ensure that public sector auditors have access to high quality, internationally-recognised auditing standards. A continuous focus on improving the quality of the professional pronouncements will help fulfil INTOSAI’s mission to foster SAI capacity development and continuous performance improvement.

16. INTOSAI, working closely with the INTOSAI Development Initiative (IDI), will expand its efforts at global, regional and SAI levels to support the continued professionalization of SAI staff.

17. At a regional level, there will be a renewed focus on cooperative audits and, through the Regional Forum for Capacity Development (RFCD), the CBC will promote and support the development of regional communities of practice. 

18. To facilitate the implementation of the technical products delivered from the global level of INTOSAI, it is critical that INTOSAI’s regional organizations continue to play a key role in the communication from global to SAI level, and vice versa. The seven regional organizations of INTOSAI, along with their sub-regional structures, have been a focal point of the INTOSAI development over the past three years. The CBC has created the RFCD which is dedicated to engagements with regional and sub-regional organizations.

19. At SAIs level the professional development initiatives is with high importance to achieve the highest level of professionalism in work including: the accurate implementation of the INTOSAI standards and enhancing and supporting work ethics, integrity and continues professional training of both administration and staff. 

20. At the XXII-INCOSAI, the SAI Performance Measurement Framework (PMF) was adopted for roll-out throughout INTOSAI as a comprehensive tool for evidence-based assessment of SAI performance and for identifying opportunities for improvement. The SAI PMF serves as an international framework for self, peer, or external assessment of an SAI’s performance against the ISSAIs and other established international good practices. The framework can be applied to all types of SAIs, regardless of organizational model, mandate, national context and development level.

21. The organization’s new strategic plan captures many of the ambitions raised by the Congress and reflected in this Abu Dhabi Declaration. It is necessary for INTOSAI’s leadership to challenge our organization to fulfil these ambitions comprehensively and efficiently.

22. The Governing Board, with the assistance of the Standing Committee on Emerging Issues (SCEI), the four key Committees and the General Secretariat, plays a fundamental role in monitoring progress in achieving the strategic plan, and following up as necessary.

23. The SCEI will monitor INTOSAI’s crosscutting priorities to ensure that they are being consistently and thoroughly integrated into INTOSAI’s various strategies and programs under its strategic goals

24. At the XXIII-INCOSAI in 2019, a clear accountability report will be provided on the activities undertaken and more importantly on the extent to which INTOSAI are fulfilling the intention and spirit of the cross-cutting priorities, goal and objectives established in the strategic plan.