Going from Strength to Strength

International Journal of Government Auditing, Oct 2006 by Moser, Josef

On July 1, 2004,1 was appointed President of the Austrian Court of Audit and Secretary General of INTOSAI. Since just over 2 years of my 12-year term have elapsed, this is a good moment to think back on what has been accomplished during this time and to take stock of the new INTOSAI, which is going from strength to strength.

Taking Stock

As a newcomer to the INTOSAI family, I was immediately taken by the warm welcome I received, INTOSAI's record of accomplishments during its first 50 years, and its immense potential and resources.

I assumed office just as INTOSAI entered a time of renewal, reorganization, and new vision for the future. At the beginning of the new millennium, INTOSAI recognized the need to add tools and instruments to its existing repertoire and pair them with innovative forms of interaction, communication, and leadership to meet the challenges of an ever-changing world of accelerating globalization, dynamic global transformations, and growing demands for accountability and transparency. One of the goals I set for myself as I began my term was to reconcile past achievements with bolder visions for the future. To deliver on my promise of reaching out to the INTOSAI family and enhancing INTOSAI s presence, I have traveled extensively to events and meetings, where I have gotten to know colleagues and forged ties with counterparts around the globe. Today, I am proud to say, INTOSAI has managed to adjust to its new environment while building carefully on past achievements and has achieved a stronger profile and greater influence in the global arena.

Progress on All Fronts

My appointment to office also coincided with the adoption of INTOSATs strategic plan for 2005 to 2010 by the 18th INCOSAI in Budapest. This milestone document, a historic endeavor, is being implemented throughout INTOSAI. The strategic plan, which is designed to guide INTOSAI's operations in the years ahead, proposes three primary mission-related goals.

Goal 1 promotes strong, independent, and multidisciplinary SAIs and the development and adoption of effective professional standards. The SAI of Denmark-which chairs this goal and the Professional Standards Committee (PSC) that was established under the goal-set the ambitious objective of merging existing and new INTOSAI standards and guidelines into a common framework. This will give INTOSAI members and other interested parties an overview and common understanding of INTOSATs auditing standards and guidelines, eliminate existing duplication, focus greater attention on professional standards, and raise the profile and status of INTOSATs standard-setting process within the broader accountability community.

Goal 2 focuses on building the professional capabilities and capacities of SAIs through training, technical assistance, and other development activities. Under the leadership of the SAI of Morocco, the Capacity Building Committee (CBC) officially presented its terms of reference and instituted three subcommittees at its inaugural conference in London in March 2006. These subcommittees will promote capacity-building activities among SAIs, develop advisory and consultant services, and promote best practices and quality assurance through voluntary peer reviews. This broad-based effort-which involves many SAIs, INTOSATs regional organizations, and the INTOSAI Development Initiative-will help INTOSAI brace itself for the challenges of the new millennium.

Goal 3 promotes cooperation and collaboration between SAIs and their continuous improvement through knowledge sharing, including benchmarking, best practice studies, and research. In cooperation with the SAI of India, an INTOSAI communications policy and online collaboration tool is being elaborated to further INTOSAI's modernization.

Goal 4 calls for INTOSAI to become a model international organization. Through ongoing interaction and consultation, the Finance and Administration Committee, chaired by the SAI of Saudi Arabia, spearheaded a reform of INTOSAI's finances. With a view to long-term sustainability of INTOSAI's finances, the General secretariat followed up on and immediately implemented a number of valuable recommendations the committee made on areas such as debt management, the conversion of its accounting system to the euro, and the streamlining of its accounting procedures. As befits a model international organization, INTOSAI can take pride in the sound management of its own business matters. To respond to its need for modern communications, INTOSAI is giving a thorough facelift to its Web site, which will be relaunched shortly.

The Human Factor

A director of strategic planning was appointed to implement INTOSAI's strategic plan. Mr. Klaus Henning Busse, from the SAI of Germany, started to work at the General Secretariat in Vienna in January 2006. Our working relations have been excellent on both the professional and personal levels and have been carried out in a spirit of constructive cooperation. His mandate is to translate the strategic plan's ambitious goals into reality while trying to adopt a streamlined and target-driven approach to INTOSAI's divergent systems, multilayered structures, and varied settings. Mr. Busse reports directly to me and consults with me on a regular basis. He has been interacting closely with the committees, working groups, task forces, and regional working groups on an ongoing basis. Recently, he sent to the regional working groups a questionnaire on their progress in implementing the strategic plan in the different INTOSAI regions and on measures and programs they have already adopted.