CCAF ~ FCVI Inc.
291 Olmstead Street
Ottawa (Vanier), ON
K1L 7J9 Canada
Copyright © 2016 CCAF-FCVI
About the Program
CCAF's current international program—the International Legislative Oversight Program (ILOP)—runs from 2012 to 2017. Its overall objective is to contribute to improved transparency, effectiveness and accountability in public resource management, in four targeted countries: Cameroon, Ghana, Tanzania and Vietnam. The ILOP is funded by Global Affairs Canada and delivered with the support of our many Canadian partners and contributors. It builds on CCAF's long history of international engagement.
The ILOP's four partner countries were selected with Global Affairs Canada, on the basis of CCAF's knowledge and previous experience in these countries and Global Affairs Canada's priorities. In each country, CCAF and the senior leaders of the Supreme Audit Institution (SAI) have developed a workplan, taking into account the SAI's strategic plan, its unique capacity building needs, and its priorities. The workplans are also informed by CCAF's involvement with INTOSAI and its regional organizations, which has enhanced our knowledge of regional needs and priorities and enabled CCAF to effectively coordinate our activities with other organizations.
Based on the country workplans, the ILOP delivers a tailored mix of activities for each country, aiming to make improvements in three main areas:
1. Effectiveness of the SAIs' performance audit practices
CCAF delivers a variety of performance audit training and mentoring activities, held in Canada and abroad. The ILOP also contributes to improved quality control, quality assurance, and performance measurement. Projects, including performance audits, ensure a practical focus, and additional training on "soft skills," such as leadership and communication, helps participants implement what they have learned and effect change in their offices. Canada's priority and crosscutting themes for international development are integrated in our performance audit capacity building activities.
Fellowships and Internships in Canada: In the Fellowship component, senior performance auditors come to Canada for nine months. The Fellows join audit teams at Canadian OAGs, participate in professional development courses, and write a plan for a performance audit to be carried out at their SAI.
In the two- to six-week internships, SAI senior managers learn about Canadian practices and develop a project addressing a strategic need of the SAI. For each internship, CCAF designs a tailored program of meetings with Canadian experts, visits to audit offices and other institutions, and additional mentoring and support from CCAF staff and Associates.
Workshops for SAIs: Topics include performance auditing (fundamentals and advanced levels), environmental auditing, evidence gathering and analysis, and audit report writing, as well as management and leadership skills. The ILOP draws on training materials developed for CCAF's work with Canadian audit offices and adapts them to meet international needs.
CCAF works with partners from Canadian audit offices or oversight committees to co-facilitate courses and frequently selects graduate Fellows to contribute to the training. We often collaborate with the INTOSAI regional organizations to deliver training. For example, CCAF has co-facilitated regional AFROSAI-E workshops on performance auditing that involve our participating SAIs as well as other African countries. The performance audit courses are focused on actual audits conducted and reported as a direct output of these practical workshops.
Additionally, CCAF partners with Algonquin College, based in Ottawa, to enroll auditors in the College's Forensic Accounting and Fraud Investigations program. Selected auditors complete online courses. Graduates of the 12-course program qualify for the certified forensic investigator designation.
Mentoring and other support for SAIs: CCAF and Canadian partners provide mentoring to help the SAIs put their newly acquired skills and knowledge into practice and produce sustainable results. Mentoring may be in support of specific performance audits (particularly those planned by the Fellows), in follow-up to senior management internships, or for other projects, such as the use of the INTOSAI Performance Measurement Framework. CCAF also participates in quality assurance reviews of the SAIs, to help them assess their practices against international standards and identify priorities for improvement.
2. Effectiveness of the oversight committees in reviewing SAIs' performance audit reports and supporting the implementation of related SAI recommendations
Parliamentary oversight committees are an essential partner for SAIs. As CCAF does in Canada, the ILOP provides capacity building for the committee members and staff and aims to strengthen the collaborative relationships between the SAIs and committees.
Capacity building for parliamentary oversight committees: Courses are delivered to meet the specific needs of the committee, determined in large part by the election cycle. CCAF offers an orientation course for newly formed oversight committees, and other training topics include strategies for preparing for hearings, asking effective questions, and conducting follow-up. As in our workshops for SAIs, the international program draws on the course materials developed for Canadian oversight committees. CCAF's Capacity Assessment Model for oversight committees is used to help determine a committee's strengths and needs, to make training recommendations, and to track progress.
CCAF also brings oversight committees and SAIs together in joint workshops to discuss how they can work more effectively together and better communicate with one another.
Support to SAIs' stakeholder relations and communications: CCAF holds workshops for SAIs to help them improve their relationships with key stakeholders—the legislature, the media, civil society and auditees. CCAF also delivers training specifically on working with parliamentary oversight committees. Through senior management internships or other mentoring, CCAF helps SAIs develop and implement communications strategies.
3. Coordination, harmonization and knowledge sharing among the SAIs, their regional organizations and other development partners
Engaging the ILOP SAIs in regional and international events: CCAF supports our partner SAIs to be internationally engaged and to take on regional leadership roles. We sponsor individuals to participate in or co-facilitate regional or international training, and to attend selected events such as meetings of the INTOSAI Working Group on Environmental Auditing (WGEA) and Working Group on Extractive Industries (WGEI).
Contributing to regional and international events: CCAF attends and makes presentations at INTOSAI regional organizations' annual meetings and other conferences. We often collaborate on regional and international training events, including AFROSAI-E courses on performance auditing and on management development, and IDI training on the INTOSAI Performance Measurement Framework. Where possible, we also collaborate with other development partners, such as working with German aid agency GIZ in a cross-jurisdictional performance audit, and the SAIs of Sweden and of the Netherlands in delivering training in Africa.