IntoSAINT - Training of moderators on Self-Assessment Integrity


On July 15-19, a training on the implementation of the IntoSAINT Self-Assessment Integrity Instrument was held in Belgrade, organized by EUROSAI TFAE and the Supreme Audit Institution of Serbia.

The Albanian Supreme State Audit Institution was represented in this training by: Ms. Albana Gjinopulli - Director of the Department of Strategy and Methodology Standards and Quality Control, as well as Ms. Silvana Ramadani - First Auditor at the Performance Audit Department. The training was directed by Ms. Marion Janson, SAI of the Netherlands and Ms. Natasa Mihailova, SAI of Northern Macedonia, with the role of experienced trainers and moderators with the participation of about 15 representatives from SAI-s of Norway, Finland, Turkey, Serbia etc.

The principles of the methodology, the concept of integrity, risk assessment, the basic principles and the structure of the valuation method and the implementation of this manual were the focus of this training. Responsibility for integrity takes on particular value in Supreme Audit Institutions.  Every auditor and audit institution has an obligation to embrace integrity which covers not only the requirements of being incorruptible, but also covers values such as honesty, sincerity, neutrality, consideration, credibility, focus on the citizens, respect, objectivity and courtesy.

Supreme Audit Institutions (SAI-s) are required to lead by example, as stated in ISSAI 20, “Principles of Transparency and Accountability” and the International Organization of Supreme Audit Institutions (INTOSAI), support SAI-s as models of integrity, transparency and accountability, which leads to increased reputation and legitimacy among the citizens and all the stakeholders involved. One such tool is the Self-Assessment Integrity (IntoSAINT) conducted through a seminar moderated by two representatives from another institution. This practice allows SAI staff to:

1.       perform an integrity-focused risk analysis,

2.       evaluate the maturity level of their internal control systems on this issue, and

3.       generate a report to senior executives with recommendations designed to strengthen the policy of institutional integrity.

The IntoSAINT mechanism is universal - it can be applied by all INTOSAI regional organizations and the Organization of Supreme Audit Institutions of  Latin America and the Caribbean (OLACEFS) that has made a lot of progress in implementing IntoSAINT (82 percent of OLACEFS SAI-s up to in December 2017).
The ALSAI became part of the implementation of this self-assessment instrument in 2014, where the entire institutional audit and management activity decided to be analyzed in the perspective of the underlying value for an “Integrity” SAI. This self-assessment was not only considered a level of achievement, but also served as a basis for the drafting and development of policies, ethical rules and practices that for many years have become a vital part of the mission ,vision and values of the Albanian Supreme State Audit Institution and any leader and auditor in the ALSAI. This experience was transmitted by representatives along with publications and documents on Integrity Ethics prepared and published by the ALSAI in a seminar for all the colleagues and moderators of other countries.
The IntoSAINT implementation strategy is based on four pillars:

1.       Increased awareness of integrity;

2.       Implementation of self-assessment seminars;

3.       Sustainability instruments and

4.       Promote self-assessment integrity in the public sector.

Integrity policies are considered not only pressure but above all a prevention and ALSAI is committed to integrity and integrity policy being engraved in the conduct and attitude of every part of the institution, and to be an immovable part of both the institutional management system and the quality of audit.

ALSAI Development Strategy 2018 -2022 consolidated the integrity as a standard component in the ALSAI policies direction and cycle for the coming years.

During the training for integrity moderators, special attention was also given to the intructions on how to implement and apply self-assessment integrity by treating issues such as:

·          object definition methodology;

·          defining the processes;

·          defined methodology for vulnerability assessment;

·          the methodology defined for assessing internal integrity controls;

·          situation analysis;

·          composition of recommendations and their implementation;

·          promoting values and standards;

·          promoting accountability and transparency.

In addition to the detailed methodology review during the training days, participants also through study cases and simulation cases were given the opportunity to act as moderators and to be trained in this aspect, combining theoretical knowledge with practical skills. The training was concluded with presentations of participating countries as well as testing knowledge, where successful participants were awarded with certificates as “Self-Assessment Integrity Moderators – IntoSAINT” creating a group of experts who could contribute to promoting values and integrity within and outside their SAI-s, at home and abroad.