THE ‘G’ INITIATIVE Developing a better approach to providing guidance
Ambition and output
The ambitions of this ‘G’ initiative are:
- to ensure that the INTOSAI community has easy access to relevant and high-quality guidance material regardless of the history of its development, and that guidance closely related to the implementation of the ISSAIs is refined to support SAIs implementing the standards; and
- to encourage INTOSAI bodies and SAIs to develop and share guidance material as a manifestation of the mutual benefit this brings. This could be done through a digital “gateway” to relevant guidance, white papers, knowledge-sharing papers and so forth to address the need for guidance.
The output for this ‘G’ initiative will be a set of recognised criteria for the nature of guidance that should be an integral part of the framework, an appropriate due process for such material, and easy availability of guidance material within the IFPP with links to guidance outside the framework.
The INTOSAI Guidance pronouncements (GUIDs) support SAIs in enhancing their performance in relation to organisational requirements, development of competencies and ISSAI implementation. The guidance helps the SAIs to apply the ISSAIs in financial, performance and compliance audit processes, amongst others, and gives them a better understanding of subject matter-specific issues.
The Final report on the review and analysis of the IFPP, feedback from users and consultations with key bodies involved in standard setting showed that there is potential for improvements in content and accessibility to relevant guidance. This applies to the status and definition of guidance in its various forms within and outside the IFPP, such as:
- the current inconsistent approach to presenting and making available guidance prepared by various INTOSAI bodies (including the IDI, INTOSAI regions, other groups etc.);
- the lengthy and complex process for including the GUIDs in the IFPP, which does not support the timely revision of existing material or development of new material, particularly when responding to urgent needs;
- insufficient clarity about the need for and format of guidance, notably when covering subject matter-linked material; and
- the inconsistency between the audit methodology in a GUID and the audit methodology required by the ISSAIs.
While the ‘G’ initiative is ongoing, all working groups are invited to continue to develop material on various topics as part of the general knowledge sharing within INTOSAI. Material that meets the criteria resulting from the ‘G’ initiative could, at a later stage, potentially provide the basis for development of INTOSAI Guidance for the IFPP.
The Core Group, consisting of the Goal Chairs, PFAC, CBC, KSC and PSC, the INTOSAI General Secretariat and FIPP have developed a concept paper describing the scope, approach and outcome of the ‘G’ initiative.
THE ‘G’ INITIATIVE Developing a better approach to providing guidance
Responsible Goal Chair:
Project group:
FIPP LO:
