Implementation Strategies

ISSAIs Implementation Initiatives (RAA-IDI Collaboration)

Implementation of ISSAIs will be a long-term work stream, as such, Authority has recognised ISSAI implementation as one of the strategic goals under its Strategic Plan 2015-2020.

During the same period, the INTOSAI Development Initiatives (IDI) launched 3i Programme Phase-II to support SAIs in developing countries in implementing ISSAIs. The IDI under this phase plans to provide more support at the SAI level for ISSAI implementation based on the experiences and lessons learned from the Phase I which was started in 2012. In that opportune time, the RAA approached IDI for the support. The IDI agreed to provide technical support and guidance for ISSAI implementation through a 3i Phase II pilot. Therefore, the cooperation agreement was signed on 28th April 2016 between the Auditor General of Bhutan and the Auditor General of Norway, the Chairman of the IDI Board under the funding programme supported by the World Bank.

This pilot programme will focus on both professional staff development and organizational systems development for sustainable implementation of ISSAIs in the RAA. The objective of the collaboration programme is to see that the RAA conducts high quality audits by sustainably implementing ISSAIs across audit streams. The programme will be implemented as per the agreed model given below:

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