Training_Plan_CCC_2022-2024.pdf

24th Aug 2022

Training Plan

2022 – 2 0 24

Nelson Eduardo Shack Yalta
Comptroller General of the Republic of Peru
President of OLACEFS
Jorge Bermúdez Soto
Comptroller General of the Republic of Chile
Executive Secretary of OLACEFS
Ana Arraes
Federal Court of Accounts (TCU – Brazil)
Augusto Nardes
Chairman of the OLACEFS Capacity
Building Committee
RESPONSIBLE TEAM
Federal Court of Accounts (TCU-Brazil) from Brazil
Instituto Serzedello Corrêa (ISC)
Ana Cristina Melo de Pontes Botelho
Flavia Lacerda Franco Melo Oliveira
Leonardo Pereira Garcia Leão
Secretariat for International
Relations (Serint)
Anahi Maranhão
Macleuler Lima
Camila de Paula Veloso
Ricardo Broegaard Jonas
Walkell Antonio Atopo Guevara
Members of the Capacity Building Committee
General Audit Office of the Nation of Argentina
Federal Court of Accounts (TCU – Brazil)
Office of the Comptroller General of the Republic of Chile
Office of the Comptroller General of the Republic of Colombia
Office of the Comptroller General of the Republic of Costa Rica
Office of the Comptroller General of the State of the Republic of
Ecuador
Court of Accounts of the Republic of El Salvador Office of the Comptroller General of Accounts of the Republic of
Guatemala
Superior Audit of the Federation of Mexico
Office of the Comptroller General of the Republic of Panama
Office of the Comptroller General of the Republic of Paraguay
Office of the Comptroller General of the Republic of Peru
Chamber of Accounts of the Dominican Republic
Court of Auditors of the Oriental Republic of Uruguay

TRAINING PLAN 2022-2024 | 3
PRESENTATION 4
INTRODUCTION 6
ACTIVITIES CARRIED OUT IN 2019-2021 8
Training activities 10
Coordinated audits 14
CCC Product Portfolio 15
Postgraduate Program 16
Professional Certification Program 17
Evaluation Process of Training activities 18
Geotechnology Training 19
Standardization of the in-Kind Contribution 21
Performance Audit Tools with a focus on SDGs 22
Cooperation with INTOSAI 23
Alianza con la cooperación alemana (por medio de la GIZ) 26
ASSESSMENT FOR 2022-2024 28
Context 29
Background 32
Methodology 34
Priority competencies for training 43
THEMATIC GROUP 1: EXTERNAL CONTROL PROCESSES 50
THEMATIC GROUP 2: TECHNOLOGY and INNOVATION 51
THEMATIC GROUP 3: CONTROL AREAS 55
Evaluation of the performance of the CCC 58
OLACEFS TRAINING PLAN FOR 2022-2024 60
External Control Processes 62
External Control Processes and Technology and Innovation 67
External Control Processes and Audited Areas 67
Technology and Innovation and Audited Areas 68
Technology and Innovation 69
Audited Areas 71
Other Thematic Areas 74
Cooperation with GIZ, the IDI, and the IDB 77
2022-2024 Activities Schedule 87

4 | TRAINING PLAN 2022-2024
T
he Capacity Building Com-
mittee (CCC) of the Latin
American and Caribbean Or –
ganization of Supreme Audit
Institutions (OLACEFS), chaired by the
Federal Court of Accounts (TCU – Bra-
zil) since 2016, is composed of 14 Su-
preme Audit Institutions (SAIs) and
has the support of these institutions, in
addition to other cooperating agencies,
such as the German Cooperation Agen-
cy (GIZ), the INTOSAI Development
Initiative (IDI) and the Inter-American
Development Bank (IDB), to fulfill its
mission of organizing and promoting
the strengthening of capacities of SAIs
in the region. For that purpose, since
2016 the CCC has pursued an increas –
ingly decentralized management and
promotes innovative initiatives with the
support of technological solutions.
In this context and to guide the activi-
ties of the CCC, two assessments were
carried out to detect the training needs
PRESENTATION
of OLACEFS’ SAIs in 2016 and 2018.
The objective was to identify priority
areas for the development of skills for
the technical staff of the external con-
trol institutions in our region and docu-
ment them in a Training Plan. The first
Plan covered the 2016 to 2018 trienni-
um and the second covered the 2019 to
2021 triennium.
It is worth mentioning that, from 2016
to 2021, more than 6,000 employees
were trained, mainly virtually. This in-
vestment in the development of virtual
courses, as well as other technological
tools to support the management of
the CCC, was fundamental to the man-
agement of the COVID-19 pandemic in
Latin America and the Caribbean. This
disaster situation presented the region
with historic challenges, including the
implementation of effective strategies
to respond promptly to the needs of
citizens and optimize the use of pub –
lic resources. In this scenario, the dis –

5
semination of technical knowledge to
deal with the pandemic required quick
and creative solutions. For this reason,
and to improve productivity, the CCC
reinforced the importance of train-
ing during this period, through vari-
ous initiatives offered to the OLACEFS
community.
Thus, in 2021, the third training needs
assessment was made that resulted in
this 2022-2024 Training Plan. The first
chapter documents the activities car –
ried out in the 2019-2021 triennium,
with special emphasis on compliance
with what was provided for in the 2019-
2021 training plan. The second chap –
ter presents the assessment of needs
carried out in 2021 for the 2022-2024
triennium. Finally, the third chapter
presents training offers for the next
triennium. Also, a document with the
full training needs assessment report
is attached so you can consult each SAI
in more detail. I would like to invite the SAIs of the
region, all stakeholders, citizens, and
international organizations to learn in
detail about the different Training ac –
tivities of the CCC for the next trienni-
um and to what extent they contribute
to the improvement of the SAIs of the
OLACEFS community.
Minister Augusto Nardes
Chairman of the CCC

INTRODUCTION

TRAINING PLAN 2022-2024 | 7
T
he Training Plan is an im-
portant reference to guide the
offer of joint educational ac –
tivities towards the Supreme
Audit Institutions (SAIs) affiliated to
the Organization of Latin American and
Caribbean Supreme Audit Institutions
(OLACEFS). This prior collection of in-
formation favors the identification of
priorities and the allocation of resourc –
es in an appropriate manner.
Thus, in April 2016, an initial assess –
ment was made among SAIs in the re –
gion, and, based on this, the Committee
prepared the first OLACEFS Training
Plan for the 2016-2018 period. Subse –
quently, in 2018, the Capacity Building
Committee (CCC) of OLACEFS coordi-
nated the realization of a second as –
sessment that served as the basis for
the preparation of the Training Plan
for the 2019-2021 period. On that oc –
casion, we had the participation of 20
SAIs and the contributions of cooperat –
ing agencies, such as the German Co –
operation Agency (GIZ).
For 2021, the CCC conducted a third
assessment for the 2022-2024 trien-
nium. This time, the methodologies
previously used were refined and the
2019-2021 plan was reviewed to fur –
ther strengthen the connections be –
tween the training needs of the region, new global trends, and the offer of ca-
pacity building initiatives that have
positive impacts on strengthening ex –
ternal control in the SAIs of Latin Amer –
ica and the Caribbean.
This document describes the process
adopted for this third assessment,
which was simplified in relation to the
assessment conducted in the previous
triennium. This assessment used the
institutional response, one for each
SAI. In addition, the 2018 assessment
was used, which had input from ap –
proximately 1,400 SAI staff.
Thus, the current Training Plan is di-
vided into three sections:
1
Activities carried out in the 2019-
2021 triennium; which describes
the main initiatives and results
obtained;
2
Training needs assessment for
the 2022-2024 triennium; which
includes the methodology applied
and the data collected, and
3
Training Plan for the 2022-2024
triennium; which proposes the
activities to be included from
the previous plan and those to
be developed according to the
identified needs.

ACTIVITIES
CARRIED OUT
IN 2019-2021
1

ACTIVITIES CARRIED OUT IN 2019-2021 | 9
S
ince the beginning of the man-
date of the Federal Court of
Accounts (TCU – Brazil) at the
head of the CCC and in search
of a comprehensive training model,
the Committee adopted the Constant
Training Cycle of the ISO 10015 Stan-
dard (fig. 1), which consists of four stag –
es: definition of needs through consul-
tation with the actors involved; design
and development of a training plan and
design of educational activities; offer of
educational activities and implementa-
tion of planned activities, and evalua-
tion of the results to allow feedback on
the cycle and the optimization of edu-
cational activities. In this section, which focuses on stage 4
of the Training Cycle, the main CCC ini-
tiatives carried out between 2019 and
2021 will be presented, as well as data
on the implementation of the planned
educational activities. The description
also includes the presentation of the
Task Forces formed and related to the
themes addressed by the Committee.
Fig. 1 ISO 10.015 training cycle
4
1
3
2
MONITOREO
EVALUATION
OF CAPACITY
BUILDING RESULTS
CAPACITY

BUILDING
OFFERING
DEFINITION
OF CAPACITY
BUILDING NEEDS
DESIGN AND
CAPACITY PLAN

10 | ACTIVITIES CARRIED OUT IN 2019-2021THE OLACEFS TRAINING PLAN for
2019-2021, developed based on the
second training needs assessment con-
ducted in 2018, includes a challenging
agenda composed of innovative propos –
als and initiatives. Additionally, the lim-
itations created by the COVID-19 pan-
demic imposed multiple challenges on
society. In this delicate global moment
of a health emergency, the CCC high-
lighted capacity building as a powerful
and useful tool to stimulate the produc –
tivity of SAI professionals, most of whom
are isolated in their homes, to positively
influence the development and the in-
crease in their skills and competencies
through different virtual initiatives of –
fered to the SAIs of the region.
This was only possible thanks to con-
stant investment in technological and
pedagogical innovation in Training ac –
tivities, which favored, for example, the
development of a Massive Open Online
Course (MOOC), support to the Execu-
tive Secretariat in the implementation of
about 20 technical webinars on external
control and the pandemic, and the use
1 Data collected on September 23, 2021.
of facilitating systems, such as the Edu-
cational Management System (EMS), for
the staff members of the SAIs in the re –
gion to actively participate in the devel-
opment and offer of virtual courses.
In terms of virtual training activities, the
CCC has already had the MOOC on SAIs
and the Sustainable Development Goals
(SDGs) in Spanish, Portuguese and En-
glish since 2018. In November 2020,
the CCC again launched the MOOC on
Performance Auditing with the sup –
port of GIZ. These initiatives have had
a significant reach among practitioners
interested in both themes. Since 2018,
4,249 people have been trained on SDG
MOOC in Spanish, 1,181 in Portuguese,
and 143 in English. As for the Perfor –
mance Audit MOOC, since November
2020, 3,792 stakeholders were trained
in Spanish, 1,354 in Portuguese, and
246 in English.
11
TRAINING ACTIVITIES

ACTIVITIES CARRIED OUT IN 2019-2021 | 11
Table 1 Enrolled in the MOOC on SDGs and SAIs
MOOC on Sustainable Development Goals and Supreme Audit Institutions
Language
201 8201 92020202 1 2 Total enrolled per language
S PA 37
3,629 327256 4,249
POR 54549 333 245 1,181
ENG ––107 36 1 43

Table 2 Enrolled in the MOOC on Performance Auditing
MOOC on Performance Auditing
Language Nov/2020-Sep2021 Total enrolled per language
S PA 3 ,7923 ,792
POR 1,3541,354
ENG 24 624 6
Throughout these three years, the work
of CCC was supported by strategic coop –
erating agencies such as the Inter-Amer –
ican Development Bank (IDB), the World
Bank, the INTOSAI Development Initia-
tive (IDI), the INTOSAI Capacity Building
Committee (CBC), the INTOSAI Profession –
al Standards Committee (PSC) and Ger –
man Cooperation (through GIZ).
Below is a summary of the initiatives in-
cluded in the 2019-2021 Training Plan and an analysis of its implementation,
which served as input in the design
and improvement of the Plan for the
next triennium. To assess compliance
with the activities offered, a record was
kept of all the planned educational ac –
tivities, with the identification of those
that were or were not carried out. Addi-
tionally, the offer of extra activities was
also recorded. Table 1 summarizes the
results of the analysis:

12 | ACTIVITIES CARRIED OUT IN 2019-2021Table 3 Total Educational activities (2019-2021) and Extra Activities
INITIATIVES Virtual
Courses Face-to-face
Courses Webinar/
Panel/
Face-to-face and remote seminar Face –

to-face
workshop Consu lting/
Material/
Face-to-face and remote
presentation Coordinated
Audits TOTA L
a) Planned 92 17 15 4110
b) Offered 60 0 515 172
c) Not Offered 32 120 0 338
d) Extra
Activities 50+1
(PEFA
Course) 0 27 00 381
TOTA L (b+d) 111 032 15 4153 (139%)

The following definitions were used in
creating the above table:
Planned: all the activities included
in the 2019-2021 Training Plan to be
offered to the SAIs during this period.
These include training activities such
as virtual and face-to-face courses,
webinars, specialist panels, seminars,
support for coordinated audits, and
other programs.
Offered: all activities (described above)
included in the 2019-2021 Training Plan and effectively offered to the SAIs
during the period between January 1,
2019 and August 31, 2021.
Not Offered: all the activities (de –
scribed above) included in the 2019-
2021 Training Plan and that were not
offered to the SAIs during the period.
Extra Activities: activities not fore –
seen in the Training Plan but offered
to SAIs during the triennium. These
activities were mostly virtual courses
and webinars.

ACTIVITIES CARRIED OUT IN 2019-2021 | 13
In summary, in the period from 2019
to 2021, 110 educational activities
were planned, of which 72 were offered
and 38 were not, indicating the appar –
ent compliance of 65% of the activities
proposed in the Training Plan until Au-
gust 31, 2021. However, considering
the implementation of extra activities,
which were not foreseen, the activities
offered totaled 153 initiatives. In this
way, the extra activities compensated
for those that were not offered, thus
achieving the fulfillment of 139% of
what was expected to be offered to SAIs
in these three years.
Evidently, the impacts of the COVID-19
pandemic, which began to affect our
region as of March 2020, directly in-
fluenced the offering capacity of some
SAIs, which, in turn, was compensated
by the offering of other educational ini-
tiatives that were not foreseen in the
2019-2021 Training Plan. It should also
be noted that the proposals foreseen in
the previous plan depended on the sup –
port of the Committee’s member SAIs,
the availability of OLACEFS funds, as
well as the technical and financial sup –
port of cooperating organizations. Another survey carried out for the anal-
ysis of the implementation of the activ –
ities of the previous plan was the total
number of courses offered to SAIs, as
well as the number of staff enrolled in
the last three years. The table with the
results is presented below.

Table 4 Total virtual courses offered and
staff participation
Ye a r Virtual
courses offered Staff members
enrolled
2019
28 1,515
2020 363,350
2021 8 36 4,537

An increase in the last two years of
the virtual courses offered to the SAIs
of OLACEFS is identified and a conse –
quent increase in the number of staff
members enrolled. To further expand
these numbers, the Training Plan for
the 2022-2024 triennium will propose
the design of improvement solutions
that seek to increase the participation
of staff in training activities. One of
them is the inclusion of courses in En-
glish, to allow SAIs from different parts
of the world to benefit.

14 | ACTIVITIES CARRIED OUT IN 2019-2021COORDINATED AUDITS, as a training
strategy, reinforce the contemporary
paradigm of government auditing, in
which international standards and best
practices can be effectively disseminat –
ed within each SAI and among its audi-
tors. Audits make it possible to identify
and meet training demands, fostering
an organizational climate that ensures
continuous learning through multilat –
eral cooperation among SAIs and with
cooperating agencies.
The use of this training tool enables on-
site learning, the exchange of techniques
and experiences among SAI profession-
als, and favors the comprehensive treat –
ment of issues of common interest. In
addition, it allows for a regional assess –
ment of SAI capacities, through which
it is possible to identify strengths and
aspects that can be improved in each
institution. It is important to mention
that coordinated audits also have an ini-
tial stage, prior to the planning meeting,
in which training activities are defined,
which include virtual courses, and sem-
inars, among other activities, and which
aim to level the knowledge of the tech-
nical teams of the SAIs responsible for
conducting the audit work in their na-
tional environments. Aware of this importance, the CCC de
–
veloped the OLACEFS Coordinated
Audits Manual, to compile knowledge,
best practices, and lessons learned on
coordinated audits in a guide and pro –
mote the decentralization of the coordi-
nation and implementation of the work.
The manual provides a comprehensive
description of all the stages involved
in the audit process. The document
was published in 2020 and has three
versions (Spanish, English, and Portu-
guese) and is available in the CCC prod-
uct portfolio on the CCC page on the
OLACEFS website. We know that the
OLACEFS Coordinated Audits Manual
represents an important tool to support
SAIs coordinating these audits, as it is a
great repository of guidelines and good
practices in this matter.
The 2019-2021 training plan included
four coordinated audits, namely, Pro –
tected Areas, Border Security, Drinking
Water, and Transboundary Natural Re –
sources. With the development of the
COVID-19 pandemic, priorities changed
and other issues took the place of the
last three coordinated audit proposals.
In this context, the CCC, with the partici-
pation of other committees and the SAIs
COORDINATED AUDITS

ACTIVITIES CARRIED OUT IN 2019-2021 | 15
of OLACEFS, supported the performance
of coordinated audits on Protected Areas
(COMTEMA), Renewable Energy (GTOP),
Border Governance and Transboundary
Natural Resources (CCC), the AC of Gov –
ernance Structures for the Management of Environmental Liabilities in Mining
(GTOP); the CA of Socioeconomic Assis –
tance Programs under COVID-19 (GTCT)
– still in progress- and the launch of the
CA on SDG 3, by the GTFD, in 2021.por el
GTFD, en 2021.
THE CCC LAUNCHED a portfolio that
brings together the main products of
the Committee’s activities over the past
5 years. This effort sought to collect the
products developed by the Committee in
a single place, to facilitate their use by all
the SAI members of our Organization.
The portfolio has the following products:

2016-2018 and 2019-2021 Training
Plans;

Training needs assessment (2016,
2018, and 2021);
MOOC on Performance Audit (2020);

MOOC on the 2030 Agenda and the
role of SAIs in the implementation of
the SDGs (2018);
Coordinated Audits Manual (2020);

Satisfaction Assessment and Results
Measurement Instruments (2020);

Educational Management System
-EMS 2.0 (2018);

Manual of the Educational Manage –
ment System (2018);

Handbook of Face-to-Face Courses
(2019), and

Guide to Guidelines and Good Practi-
ces for the preparation of Virtual Cour –
ses (2019).
The product portfolio is open and will be
updated as new products are delivered
by the Committee’s Task Forces (TF).
The materials are available on the CCC
page on the OLACEFS site.
CCC PRODUCT PORTFOLIO

16 | ACTIVITIES CARRIED OUT IN 2019-2021IN THE 2016-2018 TRAINING PLAN,
the CCC proposed the development of
a postgraduate program in which rep –
resentatives from all SAIs in the region
could participate. For this purpose, a
Task Force was created to work on the
development of a program focused on
government control.
The decision to create a postgradu-
ate program for SAIs in the region is
intended to address the peculiarities
and needs of Latin American and Ca-
ribbean SAIs. Although it is possible to
affirm that SAIs can grant incentives
for their staff to participate in existing
postgraduate programs in the educa-
tional institutions of their respective
countries, nevertheless, the joint cre –
ation of an OLACEFS program entails
an opportunity that traditional pro –
grams available in the market do not
offer: that of meeting the specific de –
mands identified in the training needs
assessment carried out among the
member SAIs of OLACEFS.
In this context, the Postgraduate Task
Force on Government Control was cre –
ated in 2017 and is led by the SAI of Ec –
uador. It is made up of the SAIs of Ar –
gentina, Brazil, Chile, Colombia, Costa
Rica, Paraguay, Peru, and the Domini- can Republic. In 2018, this Task Force
concluded important products such as
the definition of the curriculum and the
proposal for the bibliographic reposito –
ry, in this case in conjunction with the
Institute of Higher National Studies of
Ecuador (IAEN).
In addition to the academic part, the
Task Force has invested in key logisti-
cal and financial support issues for the
project. This includes conducting re –
search on the degree validation mech-
anisms in each OLACEFS member
country, as well as defining the criteria
necessary for the signing of the agree –
ment with universities. The SAI of Ec –
uador has presented the Universidad
Andina Simón Bolívar – UASB (1440
hours), as a proposal, and the SAI of Ar –
gentina has presented Universidad de
Buenos Aires – UBA (700 hours).
Thus, in July 2020, the JAC coordinated
a vote that defined Universidad de Bue –
nos Aires (UBA) as the venue to host the
OLACEFS Master’s Degree in Govern-
mental Control.
The process of signing the framework
agreement with UBA began in 2020
and ended in August 2021. It is ex –
pected that, in 2022, the signing of the
POSTGRADUATE PROGRAM

ACTIVITIES CARRIED OUT IN 2019-2021 | 17
specific agreement, the selection of the
pool of teachers, the adjustment of the
content, the conclusion of the process
of approval of the master’s degree, and the development of promotional mate
–
rial will take place.
AT THE CCC MEETING, held in Santo
Domingo, Dominican Republic, in Au-
gust 2019, it was agreed to create a Pro –
fessional Certification Task Force.
The main objective of this TF is to train
auditors with basic and discretionary
competencies that will allow them to im-
prove the practice of a global profession
in governmental control in a standard-
ized and comprehensive manner, with
ethics, professionalism, and leadership.
The SAI of Peru, the leader of the TF, has
developed a proposal for a professional
certification program after completing
the information gathering phase at the
regional level. This proposal was pre –
sented at the Annual Virtual Meeting of
the CCC, in August 2020, at which the
pillars and requirements of the program
were disclosed. The Chair of the JCC
recommended that the Task Force team consider an external institution to vali-
date the professional certification and
address the creation of a career pathway
for professionalization.
The Professional Certification Program
was validated by the TF member SAIs
and also regionally, through CCC consul-
tation with all OLACEFS SAIs, in August
2021.
The Professional Certification Program
will be conducted remotely. Its dissem-
ination and launch are scheduled for the
end of 2021.
PROFESSIONAL CERTIFICATION
PROGRAM

18 | ACTIVITIES CARRIED OUT IN 2019-2021TO PERFECT THE FOURTH STAGE of
the Training Cycle, the CCC developed
two instruments. The first is a unique
instrument for evaluating satisfaction
with educational activities, which was
incorporated into the Educational Man-
agement System used by all SAIs offer –
ing courses through the CCC. The second
was an impact assessment instrument
for educational activities.
The SAIs offering such activities to
OLACEFS used different instruments
for assessing satisfaction and impact.
The use of different tools made it rather
difficult to compare and jointly study the
assessments. To reverse this situation,
the CCC created the Training Initiatives
Assessment Task Force, coordinated by
the SAIs of Argentina with the participa-
tion of the SAIs of Brazil, Chile, Ecuador,
and Paraguay.
The Task Force developed the satis –
faction assessment instrument and
applied it, as a pilot experience, to the
face-to-face course “The prevention of
corruption and the fight for efficien-
cy in public management,” offered by the SAI of Cuba, as well as to the virtu-
al course “The regulations of Supreme
Audit Institutions (ISSAI) – Introduc –
tion,” offered by the SAI of Mexico. Af –
ter the analysis of the pilot applications,
as well as the revision and adaptation
of the instrument based on the sugges –
tions received, the Task Force dissemi-
nated the final version of the tool to the
SAIs of the region in 2019. This allowed
the same satisfaction assessment in-
strument to be used by the offering
SAIs in the 2019 – 2021 triennium.
The second tool mentioned is the in-
strument for the impact assessment
of the activities of the CCC, which was
transformed into an outcome evalu-
ation methodology in 2020, since it
allows measuring the transfer to the
workplace of the knowledge, skills, and
aptitudes acquired through the offer of
virtual and face-to-face courses of the
CCC. For the development of this tool,
the SAI of Argentina began, at the end
of 2018, a process of contracting a spe –
cialized consultancy, “Escuela Univer –
sidad Austral,” with the support of the
Chair of the CCC.
EVALUATION PROCESS OF TRAINING
ACTIVITIES

ACTIVITIES CARRIED OUT IN 2019-2021 | 19
In 2020, the SAI of Argentina conduct
–
ed discussions on the main milestones
related to the design of the methodolo –
gy for evaluating the results within the
framework of TF activities. Subsequent –
ly, the contracted consultant delivered
the products (Toolkit), which were ap –
proved by the member SAIs of the TF.
The dissemination of the aforemen-
tioned products in OLACEFS was car –
ried out in 2021.
The use of the new evaluation instru-
ments will allow progress to be made
in terms of analyzing results in the
OLACEFS area and the impact of edu-
cational activities. Thus, in the 2022-
2024 triennium, the CCC will be able to carry out consistent comparative
analyses and contribute more effec –
tively to the improvement of training
initiatives in the region. In addition, it
will make a greater number of inputs
available to the membership to guide
eventual adjustments and corrections,
including in the process of assessing
training needs.
GEOTECHNOLOGY TRAINING
AT THE CCC MEETING in 2019, it was
agreed to create a Task Force on Geote –
chnologies Applied to External Control,
being led by SAI of Colombia.
The initiatives promoted by that Task
Force focused on various Training ac –
tivities such as courses, seminars, and
webinars, namely the classroom cour –
se on the use of unmanned vehicles in the audit process and application in
sampling, in 2019; the webinar Ocean
Presentation, in 2020; the webinar
Detection of Financial Fraud and/or
Money Laundering, in 2020; the Inter –
national Seminar on Data Analysis in
Public Administration, in 2019, 2020
and 2021; among other very fruitful
activities for the development of skills
and knowledge sharing.

In 2020, a contract was signed with Fun-
dep – UFMG as a consultant for the de –
velopment of tools and methodologies to
incorporate geotechnologies in the se –
lection process of control objects related
to the environment. The project applied
artificial intelligence on free satellite
images to locate mineral waste dams and
deforestation. The products were develo –
ped with Brazilian data but are available
in open source and can be adapted by
other SAIs according to their respective
geographic circumstances. At the end
of the project, a virtual content transfer
workshop was held with the participation
of more than 800 people.
Some activities were postponed due to
the pandemic. The webinar “Presenta-
tion of models for the detection of ano –
malies” was unified with the “Seminar
on tools for the visualization of data and
business intelligence. Free Software Pro –
gramming: Python and R , Qgis. Licensed
software: Power Bi, Tableu, OBIEE” in an
intensive training on “Data Analysis for
non-experts in programming.” In 2021, the contract was signed to pro
–
vide the “Course on Data Analysis with
Python for non-experts in programming
and anomaly detection.”
In addition, a consultancy has been
contracted to develop an institutional
maturity assessment tool for the use
of geotechnologies, with the support of
GIZ. The tool has already been applied
in the Colombian CGR and is inten-
ded to be applied in the Guatemalan
CGC during the term of the OLACE –
FS-TCU-GIZ Project.
20 | ACTIVITIES CARRIED OUT IN 2019-2021

AN IMPORTANT INSTRUMENT devel-
oped to strengthen regional coopera-
tion is carried out by the Task Force co –
ordinated by the SAI of Chile on In-Kind
Contributions. The instrument seeks
to standardize the calculation of the
contributions of OLACEFS members
in their activities, to identify the main
themes and types of support that SAIs
offer in the context of technical cooper –
ation. Once adopted, it allows each SAI
to include and/or value, under common
parameters, the in-kind contributions
of each SAI.
This is relevant since, for all projects
and organizational initiatives seeking
technical and financial support from
international cooperation, the financial
and in-kind contributions to be made
by OLACEFS, on the one hand, and
member SAIs, on the other, must be de –
fined to ensure the achievement of the
established objectives and goals. How –
ever, due to the substantial differences
in the costs of living of the 22 countries
that make up our regional organiza-
tion, a consensus was needed to adopt
a single, standardized methodology for
making such estimates. It should be noted that this assessment
must take into account the different
types of resources (human, technologi-
cal, financial, and logistical, among oth-
ers) that OLACEFS and the SAIs allocate
to comply with the commitments made.
Additionally, this methodological
proposal sought to contribute to the
achievement of Strategic Goal 1 “Devel-
op a financing and sustainability strat –
egy” of the OLACEFS Strategic Plan for
the period 2017-2022, in addition to
complying with the provisions of Arti-
cles 59 and 61 of the Charter Regula-
tions in terms of recording its valuation
in the OLACEFS Financial Statements,
to the extent practicable, of the in-kind
contributions (physical facilities, fur –
niture, equipment, personnel, general
and administrative services) of the SAI
exercised by the Executive Secretariat
to enable the operation of the Organi-
zation’s headquarters and the contribu-
tions of the SAI for the implementation
of the activities included in the annual
operational plan viable.
STANDARDIZATION OF THE
IN-KIND CONTRIBUTION
ACTIVITIES CARRIED OUT IN 2019-2021 | 21

22 | ACTIVITIES CARRIED OUT IN 2019-2021THE SDG-FOCUSED Performance Au-
dit Tools Task Force was created at the
CCC meeting, held in Santo Domingo,
Dominican Republic, in 2019. The SAI
of Chile is the leader of this TF, whose
objective is to strengthen the auditor’s
work and provide them with tools to
carry out their work on the SDGs. The
tools allow auditors to collect data and
information to measure the quality and
reliability of statistics on the implemen-
tation and results of the SDG goals and
targets of the 2030 Agenda, and given
the breadth of its design, it also allows
to demonstrate the quality and reliabil-
ity of the data. There are 5 tools, namely:

Mapping of public policies and SDGs
(SAI of Bolivia);

Adjusting the Institutional Management
Index (IGI) to SDGs (SAI of Costa Rica);
Assessing the of reliability in the figu-
res reported as results of SDG targets
(SAI of Chile);

Measuring of data quality and reliabili-
ty in calculated indicators for each SDG
goal (SAI of Chile);

Building Big Data and data analytics re –
lated to the SDG indicators and targets
(SAI of Peru), and

Integrating index to measure the effec –
tiveness in the implementation of the
SDGs (SAI of Brazil).
Evaluation of the tools through a pilot
program was developed in 2021. Toge –
ther with the tools, a manual with the
specifications for use was prepared.
Finally, it is planned to disseminate
the manual among SAIs and present it
to INTOSAI.
PERFORMANCE AUDIT TOOLS
WITH A FOCUS ON SDGS

ACTIVITIES CARRIED OUT IN 2019-2021 | 23
COOPERATION WITH INTOSAI
A PRINCIPLE OF THE Capacity Build-
ing Committee, described earlier and
reflected in the 2016-2018 and 2019-
2021 Training Plans, is to strengthen
cooperation with other regional working
groups, institutions, and organizations,
to benefit of OLACEFS and its member
SAIs, and to share knowledge and best
practices to the entire SAI community.
In keeping with this principle, the CCC
does not work in isolation.
With this in mind, between 2016 and
2021, in addition to support received
from the OLACEFS SAI members, and
as a result of the collaboration with
international organizations, the CCC
sought to expand the dialogue with IN-
TOSAI, particularly with the participa-
tion in activities of the Capacity Building
Committee (CBC) and the INTOSAI De –
velopment Initiative (IDI). In this way,
the CCC has encouraged the participa-
tion of OLACEFS SAIs in global initia-
tives that have the potential to trans –
late into the formulation of principles,
guidelines, and solutions for profes –
sional development.
2 Information obtained from the IDI on September 24, 2021.
In the context of the collaboration with
the IDI, during the past few years, it is
worth highlighting the intense inter –
action and work of this body with the
SAIs and with the various bodies of
OLACEFS.
On the one hand, the IDI has participat –
ed in a timely manner in various forums
proposed by OLACEFS in the Ordinary
General Assemblies, the meetings of
the Board of Directors, and the meet –
ings of the CCC. In addition, the IDI has
also participated in various meetings
and webinars convened by the SAIs or
other bodies of OLACEFS to discuss
current or exploratory initiatives for fu-
ture initiatives.
On the other hand, through the de –
velopment of various Global Public
Goods, equally accessible to all re –
gions, with the OLACEFS SAIs, the IDI
has concluded the following activities
on a global scale:

Initiative “Audit on SDG Audit Readi-
ness” (16 participating SAIs), inclu-
ding an audit quality assurance pro –
cess (ongoing, for 12 SAIs);
2

24 | ACTIVITIES CARRIED OUT IN 2019-2021

Initiative “SAIs Fighting Corruption”
(SFC), component “Leadership through
the example of SAIs in the Implemen-
tation of the ISSAI 30-Code of Ethics,”
with various internal initiatives related
to Codes of Ethics and ethical control
systems, and

Initiative “SAIs Fighting Corruption”
(SFC), component “Performance Au-
diting on Institutional Frameworks
for the Prevention of Corruption” (12
participating SAIs), including an audit
quality assurance process (ongoing,
for 8 SAIs).
3
Finally, the IDI continues to carry out the
following activities under OLACEFS:

Initiative “Cooperative audit of sustai-
nable public procurement using data
analytics,” linked to SDG 12.7 (CASP)
(with the Office of the Comptroller Ge –
neral of Costa Rica as Regional Coor –
dinating SAI and 14 SAI participants).
This is the first pilot of the IDI SDG Au-
dit Model (ISAM), and is in the process
of reviewing the draft audit reports of
6 SAIs (the remaining drafts will be re –
viewed in October 2021);
3 Idem.

Implementation of the SPMR (“Stra-
tegy, Performance Measurement, and
Reporting”) initiative on the develop –
ment of Institutional Strategic Plans
(with the support of CEDEIR and 7 par –
ticipating SAIs) starting the monito –
ring phase (after having implemented
the SAI PMF reports, defined strategic
issues and designed the preliminary
version of strategic plans and operatio –
nal plans for 2022);

Global scale initiative “Transparency,
accountability, and inclusion of the
use of emergency funds for COVID-19”
(TAI Audits), (with the Superior Auditor
of the Federation of Mexico as Regional
Coordinating SAI and 9 participating
SAIs), in the planning phase;

Initiative “Facilitating the Audit Im-
pact” (FAI); preliminary presentation
was made to OLACEFS bodies to incor –
porate experiences and evaluate the
feasibility of its future implementation;

Initiative “Leaning on Technological
Advancement” (LOTA); as in the pre –
vious item, the preliminary presenta-
tion has been made to OLACEFS bo –
dies to incorporate experiences and
evaluate the feasibility of its future
implementation;

ACTIVITIES CARRIED OUT IN 2019-2021 | 25

PESA-P initiative for the professio –
nal education of SAI auditors in the
three main types of audits. Although
this first version is in English, there
are more than 600 participants, in-
cluding a significant number of OLA –
CEFS colleagues as participants, and
playing various roles. The develop –
ment of the Spanish version is being
evaluated, and

Innovation Support Initiative; work is
underway to uncover relevant cases of
audit innovation, including cases from
the OLACEFS region. Additionally, an IDI representative is
working, as an Observer, in the OLACE –
FS Working Group on Gender and Inclu-
sion (led by the SAI of Chile).

26 | ACTIVITIES CARRIED OUT IN 2019-2021OLACEFS is recognized in the interna-
tional community of SAIs as a model and
innovative regional organization. The
alliance with the German Cooperation,
through the Deutsche Gesellschaft für In –
ternationale Zusammenarbeit (GIZ) GmbH,
has been a key element in the process of
institutional modernization since 2012,
when technical cooperation began at the
regional level. Since then, the contribu-
tion has aimed to build capacity, share
knowledge and experience, and pro –
mote innovation in audit approaches,
generating synergies between OLACEFS
agencies, member SAIs, and external
actors.
In this context, from 2016 to 2021, the
Regional Project “Strengthening Exter –
nal Control in the Environmental Area”
provided support to OLACEFS in the
implementation of some strategic and
operational activities. Listed below are
those related to the CCC:

Development of two MOOCs, the first
on SDGs, and the second on Perfor –
mance Audits, in English, Spanish and
Portuguese;

Conducting a regional workshop on
Design Thinking and developing a toolkit;

Development of the Virtual Course on
Design of Communication Strategies
for Audit Products, in Spanish, English,
and Portuguese;

Support for the organization of the
Fourth International Seminar on Data
Analysis;

Support for the participation of ex –
perts/panelists in CCC working mee –
tings; and

Support for the translation and publica-
tion of CCC communication products.
It is worth highlighting the importan-
ce of the support provided by the Ger –
man Cooperation,through its bilateral
collaboration with several SAIs in the
region and within the framework of the
OLACEFS-GIZ Program, for the suc –
cessful completion of initiatives such
PARTNERSHIP WITH THE GERMAN
COOPERATION (THROUGH THE GIZ)

ACTIVITIES CARRIED OUT IN 2019-2021 | 27
as the coordinated audits. This support
has consisted of conducting prelimi-
nary studies (benchmarking) on audit
themes, providing thematic training
spaces, organizing planning and con-
solidation workshops, holding tech-
nical panels with specialists, techni-
cal exchange meetings, and providing
input for knowledge management and
other communication products. The fo –
llowing initiatives are noteworthy:

Coordinated Audit on Renewable Ener –
gy in the Electricity Sector – completed
in 2019;

Coordinated Audit on Border Policy
Governance – completed in 2020;

Coordinated Audit in Protected Areas
(2nd edition) – completed in 2020, and

Coordinated Audit on Mining Environ-
mental Liabilities – completed in 2021.
In addition, a Regional Training Pro –
gram on Geotechnologies Applied to
Environmental External Control was
designed and offered to OLACEFS SAIs
from 2019 to 2021. This program inclu-
ded training events and thematic works –
hops, as well as piloting, regional imple –
mentation, and optimization of the Tool
for the Information Technology Maturity
Assessment of SAIs (SAI ITMA), in co –
llaboration with the CCC Task Force on
Geotechnologies. This technical cooperation, highly posi-
tive for OLACEFS, will continue with the
new Regional Project “Strengthening
External Financial Control for the Pre –
vention and Effective Fight against Co –
rruption,” to be implemented from mid-
2021 to 2024.

ASSESSMENT
FOR 2022-2024
2

ASSESSMENT FOR 2022-2024 | 29
T
his section describes the key findings and conclusions that guide the develop –
ment of this Training Plan. The full 2021 Training Needs Assessment report
is available in the document attached to this publication. Its reading is recom-
mended to deepen the analysis of the theme and to gain a broader understand-
ing of the results obtained.
CONTEXT
According to the Moscow Declaration (INTOSAI, 2019), fundamental changes in public
auditing and public policies around the world have created a new environment and new
expectations regarding the work of SAIs. This statement is structured around the follow –
ing recent challenges that SAIs face and actions they need to take:
Table 5 Challenges to SAIs, according to the Moscow Declaration
Challenges faced
by SAIs Actions to be taken by these SAIs
How can SAIs manage
the changes brought
about by the data
technology revolution
and digitalization?
Respond effectively to the opportunities generated by technological advances.
SAIs could promote the principle of availability and openness of data, source code, and
algorithms.
SAIs could strive to make better use of data analytics in audits, including adaptive
strategies such as planning audits of this type, developing teams experienced in data
analytics, and introducing new techniques into public audit practice.
The unique position of SAIs in the public sector gives them the possibility to collect
large volumes of data from audited entities. The use of Big Data analytics techniques
during the audit process allows SAIs to:
• synthesize data obtained from different departments, fields, levels of government, and
regions, which facilitates the synthesis of the data obtained to find solutions to problems
across government (whole-of-government approach), and
• combine on-site, off-site, and mixed data collection approaches to provide regular data
updates and enable real-time monitoring of overarching issues and areas of greatest risk.
SAIs can foster an experimental mindset to strengthen innovation and development.
SAIs are encouraged to train the auditors of the future, who are able to use data
analytics (working with datasets and databases, data visualization, and presentation
of complex data), artificial intelligence tools, and advanced qualitative methods,
to strengthen innovation and act as strategic players, knowledge exchangers and
producers of foresight.

30 | ASSESSMENT FOR 2022-2024Table 5 continuation
Challenges faced

by SAIs Actions to be taken by these SAIs
How do we deal with
the complexity of
governance required
to achieve national
goals, program
objectives, policies,
and strategies?
Provide independent external oversight of the achievement of nationally agreed target,
including those associated with the Sustainable Development Goals (SDGs).
SAIs should consider how they can pay more attention to inclusion in the conduct
of their audits, as this is central to the 2030 Agenda, with its principle of leaving
no one behind.
SAIs can contribute to the principle of ‘leaving no one behind’ by auditing issues
related to gender equality and inclusion. When auditing gender and inclusion issues,
it is essential to agree on their importance in the national context and to clarify their
implications for the implementation of the 2030 Agenda and the SDGs.
How do we respond
to public demand for
effective and efficient
management of public
resources? SAIs are encouraged to develop a strategic approach to public auditing to support the
achievement of national priorities and the SDGs.
SAIs can strengthen the value of public audit by expanding advice based on audit
work around important and strategic issues in parliament, government, and public
administration.
The article “The future relevant and val-
ue-adding auditor: a CBC occasional paper,”
published by INTOSAI in November
2020, describes the critical competen-
cies required of auditors. The document
points to changes in the context of SAIs,
for example, the Sustainable Develop –
ment Goals (SDGs); the COVID-19 pan- demic; and the speedat which the digital
revolution is advancing, as rationales for
the need to reconsider the role of com-
petencies required of a public sector au-
ditor to remain relevant and add value
in the future. The following is an excerpt
from that article:
“Our world is changing faster than ever before – there is a rapid ecological evolution,
a technology that is reshaping our world, the need to connect with our citizens –
and we are facing multiple challenges that have never been seen and are inevitably
transforming the workforce.
The World Economic Forum’s “The Future of Jobs” (2018) report, on the future of
jobs, stated that “Based on the industries surveyed, the jobs expected to become
increasingly redundant over the 2018-2022 period are those that are administrative,
routine-based and of a mid-level skill set, such as data collection clerks,

ASSESSMENT FOR 2022-2024 | 31
accountants, and payroll clerks, auditors, cashiers, i.e., those that are susceptible to
advances in new technologies and automation processes.” The 2020 report shared
similar impressions.
In the role of SAI, have we begun to strategize how to prepare our workforce for these
emerging issues? Does the public sector auditing profession have the skills to keep up
with the changes, to make a difference in the lives of citizens now and in the future?
Have we begun to develop new competencies and strengthen the ones we already have
to make them more relevant and add value to the work we do?
The emergence of the 2030 Agenda has given SAIs the opportunity to further
demonstrate the value they provideto stakeholders in their role as competent and
independent assurance providers. By increasing the relevance of our work, we can
strengthen the craft of SAIs and help improve the performance of the public sector
for the benefit of citizens around the world, collaborating in global efforts to
ensure that no one is left behind and that our organizations remain sustainable for
the future.”
“reaching the poorest of the poor, addressing discrimination and growing
inequalities within and between countries, and their root causes. A major cause
of people being left behind is persistent forms of discrimination, including gender
discrimination” (UN, 2020)
11.
11 https://unsdg.un.org/es/2030-agenda/universal-values/leave-no-one-behind
At the 25th UN/INTOSAI Symposium, it
was deemed more necessary and rele –
vant than ever to contribute to the goal
of “leaving no one behind” in light of the
consequences of COVID-19, a pandemic
that exacerbated social inequalities in several vital areas and has a dispropor
–
tionate impact on the most vulnerable.
SAIs treat the concept of inclusion as a
tangible contribution to the implemen-
tation of the SDGs. The “leave no one be –
hind” principle is worth clarifying:

32 | ASSESSMENT FOR 2022-2024This Training Needs Assessment seeks
to identify the critical competencies
that future public sector auditors need
to have. The goal is to raise awareness
among both the SAIs’ leaders and other
employees of these institutions, as well
as to strive to identify competencies that
are crucial to maximize the ability to
add value and relevance in a constantly
changing world.
BACKGROUND
Upon assuming the chairmanship of
the CCC in 2016, the TCU initiated the
good practice of conducting a com-
prehensive competency-based as –
sessment on a regular basis to subsi-
dize the development of the OLACEFS
Training Plans every three years. In
this regard, assessments have been
executed in 2016 (2016-2018 Plan),
2018 (2019-2021 Plan), and 2021
(2022-2024 Plan).
In addition to the documentary sourc –
es and practices of previous years, the
CCC conducted the execution of three
assessments over the past 6 years, to
identify the areas of greatest interest
and priorities for the development of
12 In 2017, the SAI of Ecuador conducted an audit to assess whether the Training Needs Assessment, developed by the CCC in 2016, had met
the goals and achieved the proposed objectives. Although the results achieved have been considered of great value, it was identified that
23% of the SAIs had not participated, which could have implications in the real determination of needs, as well as in the strengthening
and development of non-participating institutions.
technical, managerial, and person-
al competencies. The assessment is
a survey of information that allows
identifying priority competencies for
capacity development, based on the
difference between the actual capacity
of SAI staff and what these institutions
report that they should perform and
deliver as products.
It is important to underline that 17 SAI
members participated in the assess –
ment process in 2016. In 2018, 20 SAIs
participated. Already in 2021, almost all
the SAIs of the region have actively par –
ticipated in the assessment, when there
were 21 of the 22 OLACEFS SAI mem-
bers, almost 100% of the full members
of the organization. This is undoubtedly
a significant number that shows that the
planning culture has indeed been con-
solidated in the institution
12.
At this point, a questionnaire was sent
to each SAI, which was answered by
representatives of the areas of educa-
tion, international relations, and ex –
ternal control at each institution. The
assessment was based on the data col-
lected and on the information obtained
through interviews carried out with the
collaboration with the SAIs of Chile, Ec –
uador, and Mexico. Seventeen OLACEFS

ASSESSMENT FOR 2022-2024 | 33
SAIs (77% of the Organization’s mem-
bers) participated in the assessment.
As with the assessments of 2016 and
2018, this process considers that, for
each item of the questionnaires, two continuous scales of 1 to 10 were ap
–
plied, to evaluate both the degree of im-
portance and the degree of proficiency
identified by the SAIs concerning cer –
tain competencies:
IMPORTANCE SCALE
0 1 2 3 4 5 6 7 8 9 10
Not important for my SAI Very important
for my SAI

PROFICIENCY SCALE:
0 1 2 3 4 5 6 7 8 9 10
The SAI is
not proficient in this
competency The SAI is fully
proficient in this
competency
From the data obtained, the Training
Need Index (INC) was calculated
13 using
the formula TNI= I x (10 – P), where:
TNI: Training Need Index
I: Importance
P: Proficiency
The OLACEFS Training Plan for the
2016-2018 period was oriented con-
sidering the results of said assessment,
13 Ferreira, R.; Abbad, G. Avaliação de Necessidades de Treinamento no Trabalho: Ensaio de um Método Prospectivo. In: Revista Psicologia:
Organizações e Trabalho, 14(1), January-March 2014, pp. 1-17 ISSN 1984-6657
with emphasis on Performance Audits
and on the thematic areas of the Envi-
ronment and Sustainable Development
Goals (SDGs), in addition to the offer of
educational activities that were already
offered under the CCC.
The assessment conducted for the
2019-2021 triennium was more robust
than the previous one, as it covered
different audiences and allowed par –

34 | ASSESSMENT FOR 2022-2024ticipation of SAI staff. The competency
assessment model was similar to the
one tested in the previous assessment.
The three questionnaires, answered by
staff, SAI senior management, and co –
operating international organizations,
presented a list of competencies relat –
ed to the audit work process, the three
areas prioritized by SAIs in the 2016
Assessment (public finance, procure –
ment and contracting, and environ-
ment), the Sustainable Development
Goals (SDGs), leadership and man-
agement competencies, and person-
al competencies. On this occasion, in
addition to some professional compe –
tencies documented and addressed by
the TCU, others referenced in the doc –
uments of international organizations,
such as the International Organization
of Supreme Audit Institutions (INTO –
SAI) and the United Nations (UN), were
also included.
METHODOLOGY
For the assessment made in 2021, on
which the 2022-2024 Training Plan is
based, a model similar to the one devel-
oped in 2018 was used, maintaining:

The methodology based on the Train-
ing Need Index (TNI);

The 8 competency groups present in
the 2018 Assessment: • External Control Processes (ECP);
• Public finance (FIN);
• Public contracting (CON);
• Environment (ENV);
•
Technologies in control activities
(TCA);
•
Cross-cutting competencies for SDG
audits (SDG);
•
Leadership and management com-
petencies (LMC); and
• Personal competencies (PER).

The 116 competencies belonging to
the above-listed competency groups;
and

The analysis of the data of 3 groups –
staff, Supreme Audit Institutions, and
cooperating agencies.
This edition of the assessment conduct –
ed in 2021 had the following method-
ological innovations:

Include questions to assess the
relevance of OLACEFS promotion
of skillsdevelopment activities for
SAIs to accompany developments
related to teleworking and distance
learning;

Include a new section in the assess –
ment form requesting that SAIs at –
tempt to anticipate the educational
activities that would be offered to
other OLACEFS SAIs in the 2022-
2024 triennium. This planning activ –

ASSESSMENT FOR 2022-2024 | 35
ity had a subsequent second stage in
which the SAIs were able to include,
modify or eliminate the proposals
made in the first phase;

Reuse of data collected in the previ-
ous assessment (2018) related to the
development of skills of staff, thus
avoiding redundant work by staff
14 15
and the CCC;

Balance the amount of data to be
collected, collecting an intermedi-
ate amount of data in relation to the
last two assessments, higher than the
assessment made in 2015 and lower
than the assessment made in 2018;
•
The 2018 Training Needs Assess –
ment Report in the section on pos –
sible improvements in the process
stated the following: “Based on that
experience, compared to the as –
sessment of the previous triennium
(2015), it is suggested to develop an
intermediate version in 2021, which
includes diversified points of view,
but that only covers essential infor –
mation for the planning of the next
triennium.” Therefore, the follow –
ing sections were excluded from the
analysis and/or data collection:
14 It was assumed that there would be no significant changes to this audience that would justify the effort to gather information. The
“Survey on the Impact of the COVID-19 Pandemic on Staff of Olacefs Member SAIs” (2020) presented a scenario of staff overload trying
to balance personal and professional life during the pandemic.
15 It is noteworthy that the servers from 18 SAIs answered the questionnaires sent in the 2018 assessment. Therefore, as 20 SAIs responded
to the 20 questionnaires, in 2 SAIs the assessments will be performed only with the data from the institutional questionnaires.
–
Individual questionnaire (for staff ):
•
The staff ’s interest in being an in-
structor and/or specialist;
•
Interest of the staff in collaborat –
ing in future educational activi-
ties within the scope of OLACEFS,
and
•
Preferences regarding the condi-
tions of offer of possible educa-
tional activities.
–
Institutional questionnaire (ad-
dressed to SAIs):
• Structure of SAIs;
•
Performance of training institu-
tions; and
•
Preferences regarding the condi-
tions of offer of possible educa-
tional activities.

Reduce the competencies prioritized
in this Assessment Report and in the
2019-2021 Training Plan. In the 2018
Report, 55 competencies were priori-
tized; in this 2021 Report, only 38 were
prioritized. In addition, a large portion
of these competencies was grouped
into three Thematic Groups (TGs)
only: External Control Processes (ECP),
Technology and Innovation (TI), and
Audited Areas.

36 | ASSESSMENT FOR 2022-2024•

The “Workshop on Good Practices
and Lessons Learned for OLACEFS-
GIZ Technical Cooperation” (2021)
emphasized the need to work in a
consensual manner and to focus
on structuring and high-impact ac –
tivities. Therefore, it is desirable to
work with a smaller group of com-
petencies that are of greater rela-
tive importance;

Propose a conceptual model that
helps to include consensual and
high-impact themethemes in educa-
tional activities and that also helps in
the coordination of activities, without
affecting the autonomy of the SAIs to
propose and execute educational ac –
tivities according to their respective
priorities and contexts;
•
In the preparatory meetings for the
assessment, the SAIs presented
their concerns related to the difficul-
ty of mainstreaming priority themes,
as well as those related to the coor –
dination of the activities carried out;

Evaluate, in addition to the absolute
values of TNI, the relative importance
of a given capacity;

Change the color scale by presenting
the relative importance of capacities
and their groups;
•
The color proposal used in the pre –
vious assessment did not convey
the idea of gradation and made it
difficult to understand the results.
To facilitate the analysis, the cells
were marked using conditional for –
matting of the 3-color “graduated
color scale” type, as shown in the
following image. Indicators of the
relative importance of the compe –
tency decrease from red to green.
For example, a cell in deeper red in-
dicates low relative importance for
competency development, while a
deeper green cell indicates high im-
portance. Cells in yellowish tones
are around the 50th percentile, i.e.,
the median value, and indicate in-
termediate importance.
low importance intermediate importance high importance

ASSESSMENT FOR 2022-2024 | 37
To analyze the priority training com-
petencies, it was decided to compile
the conclusions generated after the
analysis of each of the three question-
naires applied. Although specific cri-
teria were established for each one, it
was assessed as feasible to consider
the results as a whole, since the com-
petencies covered were the same.
Similar to the previous assessment in
2016, the competencies were evaluat –
ed by staff members and SAIs based
on the level of importance and profi-
ciency, on a scale from 0 to 10.
For individual questionnaires (of the
2018 assessment), the TNI was mul-
tiplied by the number of responses
in each competency, considering that
participation varied significantly in the
different blocks of the questionnaire,
whenever the staff member chose the
block to answer his or her preference
or greater interest.
The cooperating institutions, in turn,
responded to the questionnaire using
only the importance scale, which var –
ied from 0 (“I do not identify any im-
portance for OLACEFS actions”) to 10
(“I consider it extremely important
for OLACEFS actions”). Only this scale
was applied, excluding the proficiency
16 The inclination of the leniency effect is defined as the tendency of evaluators to provide higher performance ratings than warranted by a
formal or fact-based evaluation.
scale, since it was considered that the
participants would not have sufficient
information to evaluate the proficiency
of the competencies in the region.
The results of the Training Need In-
dex (INC) ranged from 1 (one) to 100
(one hundred). The higher the impor –
tance and the lower the proficiency,
the greater the need for training. To al-
low comparison with the two previous
assessments (2015 and 2018), some
tables included the indicators in ab –
solute terms, as proposed in previous
years, i.e.:

Total with high TNI: number of respon-
dents who scored TNIabove 60;

Moderate TNI Total: Number of re –
spondents who scored TNI between 41
and 60;

Total with low TNI: number of respon-
dents who scored TNI between 31 and
40.
As an investigation based on self-dec –
laration, the leniency effect
16 ended up
generating a relatively small number of
competencies being prioritized. There –
fore, this assessment gave preference
to the use of criteria of relative impor –
tance (importance of one competency

38 | ASSESSMENT FOR 2022-2024when compared to the others) and not
of absolute ranges (high, moderate, low)
described above. It will be possible to
easily identify the priority competencies
using the chromatic scale.
On April 1, 2021, letters were sent to
the CCC from the 22 OLACEFS SAI
members communicating the rele –
vance of the assessment and request –
ing the participation of these insti-
tutions. A request was also made for
the designation of a staff member
to serve as a liaison. The liaisons re –
ceived an email with the address to
fill out the questionnaire and addition-
al technical information on the Lime –
Survey platform
17.
Also in April, three meetings were
held with groups of different SAIs to
explain the assessment and answer
any questions they might have about
the process or the questionnaire. The
questionnaires were available in the
following periods:
17 During the period, several emails were sent out with reminders of the final deadline for submission of the questionnaire. It is
important to note that the initial submission deadline was to be May 7, 2021, however, from May 5 to 10, the LimeSurvey platform
suffered irreparable instability. For this reason, it was decided to reopen the deadlines for sending the assessment to both audiences
and to change the form of sending the response through the LimeSurvey platform to a form, with the same format and content, in a
Microsoft Word file.

From April 5, 2021 to June 1, 2021 –
OLACEFS SAIs were directed to answer
the questionnaire, with the participa-
tion of heads of the institutional units
or divisions they considered relevant
to respond to the instrument, and

April 12 – July 23, 2021 – Cooperating
institutions (de facto and potential) of
the CCC educational initiatives were
invited to give their opinion on the
training needs of the region.
Similar to the previous assessment, the
competencies were evaluated by the
SAIs based on the level of importance
and the proficiency, on continuous
scales from 0 to 10, for the calculation
of the TNI. The cooperating agencies,
in turn, responded to the questionnaire
using only the importance scale, which
varied from 0 (“I do not identify any
importance for OLACEFS actions”) to
10 (“I consider it extremely important
for OLACEFS actions”). Only this scale
was applied, excluding the proficiency
scale, since it was considered that the
cooperators would not have sufficient
information to assess the proficiency
of competencies in the region.

ASSESSMENT FOR 2022-2024 | 39
In the two versions of the question-
naires, respondents could choose the
competencies of their greatest interest.
The option to leave the questionnaire
open, that is, to allow the person fill-
ing out the questionnaire to answer the
questions of their preference, had two
intentions: to avoid exhaustion, since
the questionnaire was extensive, and
to have participants respond as a vol-
untary contribution rather than out of a
sense of obligation. The results obtained
in each version of the questionnaires are
presented separately, and then a joint
analysis is proposed.
Individual
Questionnaires
As described in the methodology section
(see details in the Annex to this Plan),
data collected during the previous com-
petency assessment carried out in 2018,
were used.
For the analysis of the results of each
questionnaire, it was decided to use
only the data bank of the people who re –
sponded and who completed the ques –
tionnaire. That decision found that, of
the 1,944 accesses, only 1,368 com-
pleted all the questionnaire screens,
although it was not mandatory to an-
swer all the questions. Of the 576 cas –
es not considered, the vast majority
only opened the instrument, without answering. In addition, questionnaires
in which only the first questions were
answered could lead to bias due to con-
centration of partial responses.
Of the 1,368 respondents, 1,138 (83.2
percent) responded to the Spanish ver –
sion of the questionnaire, while 230
(16.8 percent) responded to the Por –
tuguese version. As shown in Table 1
and Graph 1, participation was highest
among the SAIs of Mexico, Venezue –
la, Colombia, El Salvador, Puerto Rico,
and Brazil, in that order. Importantly,
the staff members of 18 SAIs partici-
pated in this process, i.e. approximate –
ly 82% of OLACEFS SAIs were actively
involved in the initiative. Four SAIs did
not provide responses, despite the dif –
ferent strategies adopted for involving
the institutions and their staff, such as
mass communication, forwarding of
questionnaires, and direct contact with
those SAIs. Nine participants did not
provide information on their respective
SAI affiliations.

40 | ASSESSMENT FOR 2022-2024Table 6 Breakdown of respondents by SAI
SAI
FrequencyPercentage
Argentina
52 3.8
Belize 30,2
Brazil 81 5.9
Chile 79 5.8
Colombia 1 93 14.1
Costa Rica 15 1.1
Ecuador 735.3
El Salvador 96 7. 0
Honduras 100.7
Mexico 31823.2
Nicaragua 60.4
Panama 24 1.8
Paraguay 584.2
Peru 18 1.3
Puerto Rico 906.6
Dominican Republic 10.1
Uruguay 11 0.8
Venezuela 231 16.9
SUBTOTAL 1 35999.3
They did not report their SAIs 90.7
TOTA L 1368 100.0

ASSESSMENT FOR 2022-2024 | 41
Figure 1 Distribution of respondents for SAIs
Institutional
Questionnaires
The institutional questionnaires, that is,
those addressed to the senior manage –
ment of the SAIs, were aimed at map –
ping the training needs of the region
based on an institutional vision. The
SAIs were invited to meet in groups to
answer the questionnaire, composed of
representatives of the sectors they con-
sidered relevant to participate in, and
only one questionnaire could be sent
per institution. Table 7 shows the SAIs that respond-
ed to the survey and the types of re –
sponse. This assessment is based on
21 responses, from a population of
22 SAIs, that is, 95.5% representa-
tion. As described in the methodology
section, there were two forms of
response: through the LimeSurvey

platform or by email.
Argentina
BelizeBrazil Chile
Colombia
Costa Rica Ecuador
El Salvador Honduras Mexico
Nicaragua Panama
Paraguay Peru
Puerto Rico
Dominican Republic Uruguay
Venezuela
35 0
300 250
200 150
100 50 0
52
381
791 93
1573
96 318
10 624 58
1890
111231

42 | ASSESSMENT FOR 2022-2024Table 7 SAIs Responding to the Survey and Types of Response
Country
Responded to Survey No. QuestionnairesMeans of response
1 Argentina YES1Limesurvey
2 Belize YES1E-mail
3 Bolivia YES1E-mail
4 Brazil YES1E-mail
5 Chile YES1E-mail
6 Colombia YES1E-mail
7 Costa Rica YES1E-mail
8 Cuba YES1E-mail
9 Curaçao No0–
10 Ecuador YES1Limesurvey
11 El Salvador YES1E-mail
12 Guatemala YES1E-mail
13 Honduras YES1E-mail
14 Mexico YES1E-mail
15 Nicaragua YES1E-mail
16 Panama YES1Limesurvey
17 Paraguay YES1E-mail
18 Peru YES1E-mail
19 Puerto Rico YES1E-mail
20 Dominican Republic YES1E-mail
21 Uruguay YES1E-mail
22 Venezuela YES1Limesurvey
TOTA L 21 (95%)

ASSESSMENT FOR 2022-2024 | 43
Regarding competencies, SAIs were
able to indicate the importance and
proficiency of each. Based on these
values, the Training Need Index (TNI)
was calculated for the competencies
and competency groups. In some cas –
es, SAIs left items unanswered. These
“non-responses” were discarded for
the calculation of the average TNI.
For detailed information on the results
of the institutional questionnaires
of 2021, it is recommended to read
the complete report of the Train-
ing Needs Assessment, attached to
this publication.
Cooperators’
Questionnaires
Similar to what was done in the 2016
and 2018 assessments, in 2021, the
CCC Chair also sent out a specific ques –
tionnaire for cooperators who normally
directly or indirectly support activities
carried out by the CCC. In this context,
the INTOSAI Development Initiative
(IDI), German Cooperation, through
the Deutsche Gesellschaft für Interna-
tionale Zusammenarbeit (GIZ) GmbH,
and the Inter-American Development
Bank (IDB) have had the opportunity to
18 The SAIs had asked the CCC to establish coordination mechanisms among the capacity building actions. For this reason, the CCC
opted to prioritize a very small number of highly relevant and impactful competencies in its assessment. For the elaboration of
proposals for the 2022-2024 Training Plan, SAIs were asked to try, when appropriate, to offer educational activities that address
the competency gaps present in more than one of the three prioritized thematic groups. The recommendation for the elaboration of
training action proposals is detailed in Annex I.
report on the competencies prioritized
by them, indicating the importance and
the proficiency, which also allowed the
calculation of the TNI.
The responses of the cooperators can
be consulted in their entirety in the An-
nex to this Plan.
PRIORITY
COMPETENCIES
FOR TRAINING
OLACEFS SAIs have different profiles
and attributions. However, it can be said
that they all monitor government issues
of enormous diversity, many of which
are highly complex. Developing a com-
petency assessment in this context is
not a trivial task. Therefore, the compe –
tencies were evaluated by the three au-
diences with high granularity. In the first
prioritization phase, 38 of the 116 com-
petencies most relevant to the three au-
diences were selected (68% of the com-
petencies evaluated were considered
non-prioritized). In the second prioriti-
zation phase, these competencies were
reorganized into 3 thematic groups: Ex –
ternal Control Processes (PCE), Technol-
ogy and Innovation (TI), and Controlled
Areas (AF)
18. The two phases will be de –
tailed below.

44 | ASSESSMENT FOR 2022-2024To analyze the priority training com-
petencies, it was decided to compile
the conclusions that emerged from the
analysis of each of the three question-
naires used. Although specific criteria
were established for each one, it was
assessed as feasible to consider the re –
sults as a whole, since the competen-
cies covered were the same. Table 18
summarizes the priority competencies
for development between 2022-2024
according to the three audiences sur –
veyed (SAI staff, SAI senior manage –
ment, and cooperating agencies) based
on the following indicators:

Average importance: averages of the
answers for importance in each item;

TNI average: averages of the calcula-
tions resulting from the TNI for each
response, in each item, and

Total responses x Individual TNI Aver –
age: multiplication between the aver –
age TNI of each item and the number
of staff members that responded.
The criteria used for the prioritization
of competencies were as follows:
Individual questionnaires
• TNI average above 30; •

The two values deriving from the
multiplication of the TNI average by
the total of responses greater than
10,000;
Institutional questionnaires:
• TNI average above 30, and
Cooperators’ questionnaires:
•
Average of importance equal to or
greater than 5.
Cells were highlighted using a
three-color “Graduated Color Scale”
conditional format, illustrated in the
image below. The three indicators of
the relative importance of competency
described above, decrease in impor –
tance from red to green. For example,
a deeper red cell indicates low relative
importance for competency devel-
opment and a deeper green cell indi-
cates high relative importance. Yel-
lowish-toned cells are around the 50th
percentile, i.e. the median value, and
indicate intermediate importance for
competency development.

ASSESSMENT FOR 2022-2024 | 45
PUBLIC INTERVIEWED
Cooperating Agencies SAI
(leadership/
institutional) SAI

Staff members
Competency Grou p Competency Average
Importance (0 to 10) TNI average
(0 to 100) TNI average
(0 to 100) Total Individual
Responses x Average TNI
External Control
Processes
Apply control and risk models to external
control work
9 33.38 31.3 14,549
Areas of
Audit Control:
Public
Finance
Credit policies
5 32.63 30.8 16,668
Waivers and Tax Prescriptions
531.79 32.5 17,277
Public Debt
534.58 31.6 17,399
Recognize good international public finance and
management practices
8 31.57 35.2 20,466
Proceed with mapping and risk management in
public finances
9,5 31.24 32.8 19,111
Evaluate fraud and corruption practices in public
finances
10 30:57 34.5 20,009
Evaluate the quality of data and indicators of
economy and public finances
8 30.62 33.2 19,177
Areas of
Audit Control:
Environment
Evaluate fraud and corruption practices in
environmental management
5 34.3 44.2 10,733
Table 8 Priority competencies for development between
2022-2024 according to the three groups surveyed (SAI
staff, SAI senior management, and cooperating agencies)

46 | ASSESSMENT FOR 2022-2024
PUBLIC INTERVIEWED
Cooperating Agencies SAI
(leadership/
institutional) SAI

Staff members
Competency Grou p Competency Average
Importance (0 to 10) TNI average
(0 to 100) TNI average
(0 to 100) Total Individual
Responses x Average TNI
Areas of
Audit Control:
Public
Contracting
Infrastructure: high-complexity works and services
8.5 33.95 40.9 22,252
Information technology products and services
1030.24 38.4 20,914
Subcontracting contracts
931.1 38.1 20,037
Medical equipment and medicines
9.535.52 38.4 20,493
Understand the actors, regulations, and
instruments related to contracting governance
8 25.2 31.7 17,457
Evaluate alignment between strategic contracting
and national interest
8 31.35 35.1 19,117
Conduct institutional, management, quality, and
reliability assessment of indicators in procurement
processes
8.5 33.1 34.1 18,788
Carry out the mapping and management of
contracting risks
9 31.6 34.7 18,995
Evaluate economic and market aspects that
impact the form, cost, and performance of
contracting
9 31.7 37.2 20,211
Evaluate the aspect of sustainability, including
the targets of Sustainable Development Goal
12 that deal with sustainable production and
consumption, based on the life cycle of the goods
and services procured
8.5 36.3 38.4 20,901
Table 8 continuation

ASSESSMENT FOR 2022-2024 | 47
PUBLIC INTERVIEWED
Cooperating Agencies SAI
(leadership/
institutional) SAI

Staff members
Competency Grou p Competency Average
Importance (0 to 10) TNI average
(0 to 100) TNI average
(0 to 100) Total Individual
Responses x Average TNI
Technologies
in Control
activities
Recognize the potential and limitations of the
application of geotechnologies to the various
stages of the audit
8.5 45.67 45.8 17,630
List and describe geospatial data of interest to
public control
9 45.19 45.5 17,351
Carry out basic consultations and analytical operations
using a Geographic Information System (GIS)
9 45.05 47.8 18,313
Interpret a situation-problem, an indicator, or an
irregularity, using geotechnology over various
periods (space-time)
8.5 45.86 47.8 16,692
Clearly communicate situations-problem, the basis
of their conclusions, or the findings of an audit
using geotechnologies (satellite imagery, maps,
models)
9.5 45.19 48.5 18,574
Import data, for example, from templates, using a
connection to a database and/or by access to an
Application Programming Interface (API)
9 37.24 43.5 16,909
Clean and prepare data, i.e. detect and correct/
remove incorrect, incomplete, or inaccurate records
9 37.38 40.1 15,681
Visualize large amounts of data for exploratory
analysis and information communication
8.5 39.19 40.5 15,725
Use a Structured Query Language (SQL) to query,
manipulate, and store data
8.5 3849.5 18,996
Use data bank management systems to run
data processing
9 37.81 44.4 17,191
Table 8 continuation

48 | ASSESSMENT FOR 2022-2024
PUBLIC INTERVIEWED
Cooperating Agencies SAI
(leadership/
institutional) SAI

Staff members
Competency Grou p Competency Average
Importance (0 to 10) TNI average
(0 to 100) TNI average
(0 to 100) Total Individual
Responses x Average TNI
Cross-cutting
competencies
for audits
of the SDGs
Use the integrated governance approach (whole-
of-government approach) to assess the level of
preparedness of national governments to implement,
monitor, and report on the progress of the SDGs
9 37.86 45.6 12,501
Analyze complex systems in different domains
(society, environment, and economy), at different time
scales (short, medium, and long term)
8.5 41.95 43.8 12,130
Assess whether the SDGs are properly incorporated
and prioritized at the development, national strategy,
and public budget levels
8.5 36.57 40.5 11,053
Evaluate coherence between national public policies,
for example by identifying synergies and trade-offs
between those policies and the SDGs
9 38.14 40.9 11,158
Evaluate whether institutional instruments for public
policy coordination are adequate to the emerging
challenges of the SDGs
9 39.38 40.4 11,038
Analyze the monitoring and evaluation systems of the
SDGs, for example, in terms of the resources necessary for
their operation, their reliability, completeness, and accuracy
9 38.71 41.9 11,225
Evaluate and promote the involvement and
participation of different stakeholders in the process of
implementation, evaluation, and monitoring of the SDGs
10 38.76 41.7 11,371
Assess whether policies and programs relevant to the
most vulnerable groups are strategically prioritized
and adequately resourced
9 35.71 40.5 11,056
Assess whether the situation of the most vulnerable groups
has improved, based on SDG targets and indicators
10 38.29 40.8 11,261
Table 8 continuation

ASSESSMENT FOR 2022-2024 | 49
Of the 38 competencies prioritized in the
previous stage, 3 thematic groups were
organized: External Control Processes
(PCE), Technology and Innovation (TI),
and Controlled Areas (AF). These groups
cover the following subthemes:
Thematic group 1:
External Control Processes (PCEs), which
include the following competencies:

1.1 Apply control and risk models in
external control work;

1.2 Evaluate anti-corruption and pre –
vention practices; and

1.3 Expand the scope of the audit giv –
en the complexity of the challenges of
sustainable development.
Thematic group 2
Technology and Innovation (TI), cover –
ing the following competencies:
2.1 Competencies related to data an-
alytics (data intuition; data collection
and pre-processing, statistical anal-
ysis and interpretation of data; data
visualization and presentation; data
acquisition and maintenance, consul-
tation and programming);
2.2 Competencies related to exper –
imental approaches and agile ap –
proaches, capable of generating in-
novation and responding to emerging
opportunities and risks; and

2.3 Skills supporting teleworking and
distance learning.
Thematic group 3
Audited Areas (AF), which include the
following areas and sub-areas:

3.1 Sustainable Development Goals
(SDG 1, Poverty Eradication; SDG 3,
Health and Welfare; SDG 5, Gender
Equality; SDG 16, Peace, Justice and
Strong Institutions and the “Leave No
One Behind” Principle); and

3.2 Public procurement (medical
equipment and medicines; informa-
tion technology products and ser –
vices; high-complexity infrastructure
works and services).
The thematic groups will then be de –
tailed and the rationales for their choice
will be presented. These justifications
took into account both the 38 prioritized
competencies and the assessments car –
ried out by the CCC based on the docu-
mentary analysis. For example, in the
Technology and Innovation (TI) group, it
was necessary to broaden the scope of
competencies, due to the incorporation
of new technologies and methodologies
by SAIs in the last three years.

50 | ASSESSMENT FOR 2022-2024
THEMATIC GROUP 1:
EXTERNAL CONTROL PROCESSES
DELINEATION: WHAT
COMPETENCIES WERE PRIORITIZED
IN THIS GROUP?
The competencies related to the exter –
nal control process that were prioritized
by this assessment for its development
in the 2022-2024 Training Plan can be
divided into three groups:
1
Apply control and risk models in ex –
ternal control work;
2 Evaluate practices to prevent and fight
corruption
19;
3
Expand the scope of the audit by
considering the complexity of the
challenges of sustainable develop –
ment to
20:
•
Use the comprehensive governance
approach (whole-of-government
approach)
21 to assess the level of pre –
paredness of national governments
19 In addition to being present in the Competency Group of the assessment entitled “External control processes,” they were also
evaluated indirectly in other Competency Groups. For example, the issue of risk management was in this group of competencies, but
also in other groups such as public contracting, public finance and leadership and management competencies. The same happened
with competencies related to the prevention and fight against corruption.
20 In the questionnaire used for data collection, these competencies were linked to the Competency Group called “Cross-cutting
competencies for auditing the SDGs.”
21 The expression appears 11 times in the Moscow Declaration.
to implement, monitor, and report on
the progress of the SDGs, and
•
Analyze complex systems in dif –
ferent domains (society, environ-
ment, and economy) and at differ –
ent time scales (short, medium,
and long term).

JUSTIFICATION FOR
PRIORITIZING THEMATIC
GROUP 1

The competencies of this thematic
group were ranked as relevant accord-
ing to the evaluation,based on several
metrics, of the three groups that partic –
ipated in the competency assessment:
SAI staff, SAI (institutional) leadership,
and cooperating agencies;

The competencies of this thematic
group were also considered relevant in
the previous assessment, carried out
in 2018, and

ASSESSMENT FOR 2022-2024 | 51

Various sources of documentary
analysis consistently point out the
relevance of these competencies,
being that:
•
The competencies related to the ap –
plication of risk models are the most
consolidated in SAIs. For example,
there are already several training ac –
tivities for the OLACEFS public that
deal with this theme; •

In recent years, there has been an
increase in the relative importance
of competencies related to the pre –
vention and fight against corrup –
tion. The issue has acquired great
relevance for international cooper –
ating agencies after the COVID-19
pandemic, and
•
The need to broaden the scope
of the audit, considering the
complexity of the challenges of
sustainable development, is an
emerging issue that gained impor –
tance after 2015, with the arrival of
the 2030 Agenda.
THEMATIC GROUP 2:
TECHNOLOGY AND INNOVATION
DELINEATION: WHAT
COMPETENCIES WERE PRIORITIZED
IN THIS GROUP?
SAIs will have the challenge of working
on two fronts:
the first and most relevant is to reduce
considerably the basic competency gap
in data analytics for a significant part
of its staff; and

at the same time, SAIs should invest
in educational activities to develop
skills in more advanced techniques
for a smaller and more specialized
audience.
Therefore, in addition to the list of basic
skills prioritized below, as a medium-
and long-term strategy, the CCC encour –
ages SAIs to invest in advanced techni-
cal competencies, for example, machine
learning and artificial intelligence.

52 | ASSESSMENT FOR 2022-2024Forced digitalization following the COVID
pandemic accelerated processes related
to teleworking and concentrated edu-
cational activities almost exclusively on
remote activities. As a result of this sce –
nario, SAIs called for the development of
competencies to meet this challenge.
The competencies related to technology
and innovation that were prioritized in
this assessment for development in the
2022-2024 Training Plan can be divided
into three groups:
1
2.1 Competencies in data analytics,
including
22 23:
1.1.
Data intuition: competency in
intuitive understanding of struc –
tured and unstructured data;
1.2.
Data acquisition and prepro –
cessing: competency to design
collection and preprocessing
mechanisms, such as cleaning,
grouping, filtering, etc.
24;
22 Segmentation of competencies based on Annex IV “Using data analytics for audit of implementation of SDGs” of the IDI’s SDGs Audit
Model (ISAM).
23 In the article “The Future-Relevant Value-Adding Auditor” (INTOSAI, 2021), the following competencies related to data analytics are
suggested: ability to take advantage of new technologies, technological literacy, advanced data analytics resources, ability to initiate
pilots to test new tools and research methods, ability to perform an audit assisted by technology (computer-aided audit tools), ability
to visualize and present information.
24 From the assessment form, this competency was assessed with the following nomenclature “Import data, e.g., from templates, through
a connection to a database and/or through access to an Application Programming Interface (API)” and “Clean and prepare data, i.e.,
detect and correct/remove incorrect, incomplete or inaccurate records.”
25 From the assessment form, this competency was evaluated with the following nomenclature “Visualizing large amounts of data for
exploratory analysis and for the communication of information” and “Clearly communicating problem situations, the bases of their
conclusions or the findings of an audit using geotechnologies (satellite images, maps, models).”
26 From the assessment form, this competency was evaluated with the following nomenclature “Using Structured Query Language (SQL)
for consultation, manipulation and storage of data” and “Carrying out consultations and basic analytical operations using a Geographic
Information System (GIS).”
1.3.
Statistical analysis and data inter –
pretation: competency to perform
analyses (univariate or multivar –
iate) and interpret the results to
identify dependencies, relation-
ships (cause-effect), or trends;
1.4.
Data visualization and presen-
tation (reporting and visual-
ization): competency to choose
the correct method to commu-
nicate information and prepare
visualizations;
25;
1.5.
Data acquisition and mainte –
nance: competency to collect da-
tabases, restore them locally, and
manage access to data;
1.6.
Querying: competency to create
queries to extract data from struc –
tured databases
26, and
1.7.
Programming: competency to de –
velop algorithms to solve data an-
alytics requirements.

ASSESSMENT FOR 2022-2024 | 53
Note 1: The above competencies
are described differently from the
assessment questionnaire. The
relationship between these two
types of competencies is described
in the footnotes.
Note 2: Capacity building can also par –
tially focus on technologies, for exam-
ple, courses in certain software such
as Qgis or programming languages,
such as Python, always giving prefer –
ence to free software. Competencies
in Microsoft Excel software were con-
sidered a low competency gap, i.e. a
low relative priority.
The competency considered as a priori-
ty among the seven mentioned above is
that of data presentation (2.2.4). Given
the importance of improving the com-
munication of SAIs with stakeholders,
this competency should be widely dis –
seminated among SAI staff. In the com-
petency assessment form, this compe –
tency was subdivided into:

Visualizing large amounts of data for ex –
ploratory analysis and communication
of information, and
27 The Future-Relevant Value-Adding Auditor (INTOSAI, 2021)
28 TAI Audit: How to apply an agile approach in TAI audits?

Clearly communicating problem situ-
ations, the bases of their conclusions,
or the findings of an audit using
geotechnologies (satellite images,
maps, models).
2
Competencies related to experimental
and agile approaches, capable of gen-
erating innovation and responding to
emerging opportunities and risks.
Note 3: Several methodologies are re –
lated to these competencies that, since
they are emerging, still lack consisten-
cy for systematization. According to the
Moscow Declaration, the use of experi-
ment-based knowledge is a competency
that is in high demand. The Internation-
al Organization of Supreme Audit Insti-
tutions (INTOSAI) proposes as an ele –
mentary competency for future auditors
the “ability to initiate pilots to test and
experiment with new tools and methods
of investigation.”
27. The INTOSAI Devel-
opment Initiative (IDI) has a document
that deals with the use of the agile ap –
proach, where it mentions Scrum, the
“extreme programming” and the Kan-
ban as relevant tools.
28
3
Skills that support teleworking and
distance learning.

54 | ASSESSMENT FOR 2022-2024
JUSTIFICATION FOR
PRIORITIZING THEMATIC
GROUP 2

The competencies in this thematic
group, particularly those related to
data analytics (TI 2.1), were consid-
ered relevant in the evaluation of the
three groups: SAI staff, SAI (institu-
tional) leadership, and cooperating
agencies;

The competencies related to data
analytics were considered relevant
by the public in the previous assess –
ments, carried out respectively in
2015 and 2018;

Competencies in data analytics were
considered relevant not only using ag –
gregated data but also in the analyses
segmented by SAIs, that is, consider –
ing the relevance for the two audienc –
es (staff and leadership) of each SAI.
29 Quantifying the UK Data Skill Gap (2021)

Various sources of documentary anal-
ysis consistently point to the rele –
vance of these skills. The skills gap
in areas related to technology
12 has
intensified in public and private in-
stitutions and even in inventories
made for entire nations
29. INTOSAI’s
statements regarding the relevance of
the audit application have intensified
since 2015, culminating in the Mos –
cow Declaration (2019), which places
a strong emphasis on technology.

Competencies related to agile and
experimental approaches, although
relevant, are still emerging, having
been prioritized for the first time
in this 2021 assessment. There –
fore, this competency (TI 2.2) is still
of lower relative importance than
the competencies related to data
analytics (TI 2.1).

Competencies related to teleworking
and distance learning (TI 2.3) were
prioritized by the SAIs which require
the CCC to develop activities that fa-
cilitate the technological transition to
teleworking and support the expan-
sion of the capacity to provide dis –
tance learning by the SAIs.

ASSESSMENT FOR 2022-2024 | 55
DELINEATION: WHAT WERE THE
PRIORITY CONTROL AREAS?
The control areas that were prioritized by
this assessment for development in the
2022-2024 Training Plan can be divided
into two groups:
1 Sustainable Development Goals
(SDGs), especially the following 5
sub-areas:
1.1.
SDG 1, Eradication of poverty,
with special attention to the fol-
lowing two targets:
• Implement nationally adequate
social protection systems and
measures for all, including floors,
and by 2030 achieve substantial
coverage of the poor and the vul-
nerable (target 1.3); and
•
By 2030, build the resilience of the
poor and those in vulnerable situ-
ations, and reduce their exposure
and vulnerability to climate-relat –
ed extreme events and other eco –
nomic, social, and environmental
shocks and disasters (target 1.5). 1.2.

SDG 3, Health and Welfare, with
special attention to the following
two targets:
•
Achieve universal health cover –
age (UHC), including financial
risk protection, access to quality
essential health care services,
and access to safe, effective,
quality, and affordable essential
medicines and vaccines for all
( target 3.8); and
•
Strengthen the capacity of all
countries, particularly develop –
ing countries, for early warning,
risk reduction, and management
of national and global health
risks (target 3.d)
1.3. SDG 5, Gender equality, with
special attention to the following
target:
•
Ensure women’s full and effective
participation and equal opportu-
nities in leadership positions at all
levels of decision-making in po –
litical, economic, and public life.
(Target 5.5)
THEMATIC GROUP 3:
CONTROL AREAS

56 | ASSESSMENT FOR 2022-20241.4.
SDG 16, Peace, justice, and
strong institutions: with special
emphasis on the following three
goals:
•
Develop effective, accountable and
transparent institutions at all lev –
els (target 16.6);
•
Ensure responsive, inclusive, par –
ticipatory and representative de –
cision-making at all levels (target
16.7); and
•
Ensure public access to infor –
mation and protect fundamental
freedoms, following national leg –
islation and international agree –
ments. (target 16.10)
1.5. Principle of leaving no one
behind, in particular:
•
Assess whether policies and
programs relevant to the most
vulnerable groups
30 are strategi-
cally prioritized and adequately
resourced; and
•
Assess whether the situation of
the most vulnerable groups has
improved, based on the targets
and indicators of the SDGs.
30 The “UN Framework for Immediate Socio-Economic Response to COVID-19” (UN, 2020) exemplifies the groups of people in vulnerable
situations and to whom SAIs should direct the attention in the evaluation of public policies: people with disabilities, people with mental
health problems; adolescents, children and young people, especially girls and young women; indigenous peoples; migrants, refugees,
stateless and internally displaced persons, populations affected by conflict; minorities; people detained or in institutionalized settings
(for example, people in psychiatric care, drug rehabilitation centers, nursing homes); slum dwellers, people in informal settlements,
homeless people; people living with HIV / AIDS and other people with pre-existing medical conditions; small farmers, fishermen,
pastoralists, rural workers in formal and informal markets and other people living in remote rural areas, as well as in the urban informal
sector and independent workers who depend on the market for food; people with food insecurity, particularly in countries affected by
prolonged conflicts and crises; people in extreme poverty or facing informal and insecure jobs and incomes; groups that are particularly
vulnerable and marginalized due to laws, policies and practices that do not protect them from discrimination and exclusion (e.g. LGBTI
people).
2 Public procurement, especially the
following 3 sub-areas:
2.1.
Medical equipment and medicines;
2.2.
Information technology products
and services; and
2.3.
Infrastructure: highly complex
works and services.

ASSESSMENT FOR 2022-2024 | 57
JUSTIFICATION FOR
PRIORITIZING THEMATIC
GROUP 3

This thematic group and its sub-areas
were considered relevant based on a
variety of criteria following the evalu-
ation of the three groups that partici-
pated in the assessment: SAI staff, SAI
(institutional) senior management,
and cooperating agencies:
•
The competencies of this thematic
group were also considered rele –
vant by the public in the two pre –
vious assessments, carried out in
2015 and 2018.

Various sources of documentary analy –
sis consistently point to the relevance of
these competencies.
•
The need to act on the SDGs and de –
velop organizational capacity is con-
sistently emphasized in the docu-
ments of OLACEFS, INTOSAI, and the
UN; to mention the three most recent
documents: the Buenos Aires Decla-
ration (OLACEFS, 2018), the Moscow
Declaration (INTOSAI, 2019) and the
5th UN/INTOSAI Symposium (2021).
•
Various documents highlight the
relevance of the performance of
SAIs in relation to the issue of
public procurement during the
COVID-19 pandemic. However, ca-
pacity-building initiatives on this
topic are still limited.
DIAGNÓSTICO DE NECESIDADES DE CAPACITACIÓN
2022 -2 0 24

58 | ASSESSMENT FOR 2022-2024
PROPOSED IMPROVEMENTS FOR THE
ASSESSMENT TO BE MADE IN 2024
It is proposed that the next assessment
be carried out with due anticipation of
the compilation of feedback evaluations
of courses offered in the triennium, as
well as that this survey be fully dissem-
inated and that the SAIs take into ac –
count the moment of offering activities
for the 2025-2027 Training Plan. Thus,
by systematically incorporating the ret –
ro-evaluation, the four stages of the ed-
ucational cycle will be fulfilled.
Another important improvement would
be to increase the breadth and level of
detail of the section dealing with com-
petencies related to data analytics, as
suggested by a number of SAIs during
the course of the assessment.
EVALUATION OF THE
PERFORMANCE OF
THE CCC
Finally, it should be noted that the
questionnaire addressed to SAIs solic –
ited suggestions, positive comments
and criticisms so that the JCC could
improve its performance in its tasks.
The full comments, as described by the SAIs, can be found in the full 2021
Training Needs Assessment Report,
available in the document attached to
this Plan.
In summary, suggestions were made on
the work processes of the CCC, educa-
tional methodologies, and the Educa-
tional Management System – EMS. The
number and diversity of offers coordi-
nated by the CCC were appreciated. A
single criticism was made of the limited
number of spaces available per class.
The assessment questionnaire request –
ed that the SAIs assess the quality of
services provided by the CCC based on
the following scale: 0 (very poor quality
of services) and 10 (excellent quality of
services). Of the 21 SAIs that answered
the questionnaire, 16 (76%) answered
this question. The mean values were
8.9 and 9, respectively, with the re –
sponses of each SAI being between 8
and 10. Table 13 presents the data for
each SAI, as well as the mean value.

ASSESSMENT FOR 2022-2024 | 59
Table 9 Quality of services provided by the CCC based on the following scale: 0 (poor quality
of services) and 10 (excellent quality of services)
Country Assessment of the quality of
services provided by the CCC
Argentina 8
Belize 10
Bolivia 9
Brazil –
Chile 8
Colombia 9
Costa Rica 9
Cuba 8
Ecuador 8
El Salvador 8
Guatemala –
Honduras 10
Mexico 10
Nicaragua –
Panama 8
Paraguay 10
Peru –
Puerto Rico 9
Dominican Republic 10
Uruguay –
Venezuela 8
AVERAGE 8.9
MEDIAN 9

OLACEFS
TRAINING PLAN
FOR 2022-2024
3

61 OLACEFS TRAINING PLAN FOR 2022-2024 | 61
T
his proposed OLACEFS 2022-
2024 Training Plan was pre –
pared based on the Training
Needs Detection Assessment
described in the previous section.
Distance learning courses continue to
be the main modality of offering train-
ing activities, since, in addition to al-
lowing access to participants from dif –
ferent SAIs without additional travel
costs, they were prioritized and ade –
quate in recent years due to the needs
imposed by the COVID-19 pandemic.
Face-to-face events, such as work –
shops and seminars, have also been
planned, mainly on new themes. In
addition to stimulating debate, the
events help to explore their applicabil-
ity in diversified contexts of external
control and consequently clarify the
specific needs for the continuity of de –
velopment in that area.
This plan will be detailed by thematic
area, according to the order of priority
identified in the assessment. Comple –
mentary courses on competencies that
are either less prioritized or not covered
by the assessment will then be present –
ed, together with an update on other
competency development initiatives.
At the end, the general schedule for
the triennium will be detailed in a ta-
ble, with the activities to be offered each year. Obviously, this is the first
consolidation and, in this Plan, the
lists will be updated annually, con-
templating the offer initially planned
and adding those that are offered by
the SAIs of the region. The COVID-19
pandemic has taught us the impor –
tance of flexibility in the face of new
challenges; this is the reason for
changing this dynamic.
It is important to note that the activi-
ties proposed in this Plan depend on
the support of the SAIs that are mem-
bers of the CCC, on the availability of
OLACEFS funds, and on the technical
and financial support of the cooperat –
ing agencies. In other words, this Plan
must be understood as a proposal,
and the Chair of the Committee can
only guarantee that certain programs
and initiatives will be implemented to
the extent that the conditions of avail-
ability of funds and active participa-
tion are met.

62 | OLACEFS TRAINING PLAN FOR 2022-2024
EXTERNAL CONTROL PROCESSES
Table 10 Training activities on External Control Processes
Training activitiesModalityOffered By Offer year
202 2 20232024
INTOSAI framework of professional pronouncements –
IFPP Virtual Course SAI ChileXXX
Design of communication strategies for audit products Virtual Course SAI ChileXXX
Assurance of quality standards in the audit process Course in
construction SAI Colombia
X
Good practices in the consolidation of tax findings in the
audit process and preliminary investigations Course in
construction SAI Colombia
X
Introduction to financial auditing Course in
construction SAI Colombia
X
Information Technology Security Audit Virtual Course SAI Costa Rica XXX
Risk-Based Audit Virtual Course SAI Ecuador X X
Best Practices in Public Contracting Management Control Specialist Panel SAI Ecuador X X
Human Talent Management Audit Virtual Course SAI Ecuador X X
Fraud Risk Management Lecture SAI Ecuador X X
Financial Analysis for Audit Purposes Webinar SAI Ecuador X
Audit of Quality Management Systems Virtual Course SAI Ecuador X X
Forensic audit Lecture SAI Ecuador X
Exchange of Experience and Good Practices in
Governmental Internal Control Webinar SAI Guatemala X
Virtual Course on Ethics and Probity Virtual Course SAI Guatemala X
News of internal control in the prevention and detection of
irregularities Virtual Course SAI Mexico X X
Planning, execution, and reporting Virtual Course SAI MexicoXXX
Overview for auditing the 2030 Agenda for Sustainable
Development Virtual Course SAI Mexico X X
Introduction to Root Cause Analysis of the Findings Virtual Course SAI MexicoXXX
Methodology for Integrity Risk Assessment Virtual Course SAI MexicoXXX
Guidelines for the Execution of Cooperative Audits Virtual Course SAI PeruXXX
Research, compilation, and dissemination of technical and
academic documents on evidence-based public policies
and experimental approaches Healing of
technical
and scientific documents SAI Brazil
X

OLACEFS TRAINING PLAN FOR 2022-2024 | 63
INTOSAI framework of professional
pronouncements – IFPP
This course, already offered by the SAI
of Chile in the previous triennium, will
be HELD in the next triennium. Its ob –
jective is to know and understand the
main characteristics of the Internation-
al Standards of Supreme Audit Institu-
tions (ISSAI).
Design of communication
strategies for audit products
Also already offered by the SAI of Chile,
this virtual course has a 25-hour course
load. Its objective is to develop basic
communication strategies with Exter –
nal Stakeholders (ES), based on a solid
methodology and the generation of a
matrix that meets these purposes.
Assurance of quality standards in
the audit process; Good practices in
the consolidation of tax findings in
the audit process and preliminary
investigations; and Introduction to
financial auditing.
These three courses are under con-
struction by the SAI of Colombia, so we
will update that section with its general
objectives in the next editions of that
Training Plan.
Information Technology
Security Audit

This course will be offered by the SAI of
Costa Rica and will cover the following
competencies:

Recognize what an information
technology security audit is.

Identify the main concepts, types of au-
dits, the elements that comprise them,
and their scope.

Know the regulations applicable to in-
formation technology security, both
nationally and internationally.

Identify the types and characteristics
of security applicable at the physical
level, for the protection of infrastruc –
ture and hardware.

Identify the most vulnerable aspects or
areas at the software level to have valu-
ation elements for a real environment.

Know the basics of storing and safe –
guarding information.

Distinguish the types and systems of
storage that exist.

Identify the main controls and best
practices for data storage.

64 | OLACEFS TRAINING PLAN FOR 2022-2024
Risk-Based Auditing
That course, which has been offered by
the SAI of Ecuador in previous years,
will be held in the next triennium. The
course is 50 hours long and aims to un-
derstand the risk management meth-
odology and demonstrate its useful-
ness in the government audit approach.
At the end of the course, the participant
will know the conceptual and legal ba-
sis of the Risk-Based Audit to identify
the way to conduct audits of different
types (internal or external, financial
statements, information systems, oper –
ational or management systems), bas –
ing their planning and development on
the critical risks that could negatively
impact the processes and economic ac –
tivity of an organization.
Best Practices in Public
Contracting Management Control
The objectives of this panel coordinat –
ed by the SAI of Ecuador are to identify,
analyze, compare and discuss the best
practices in the Control of Public Con-
tracting Management carried out by
the SAIs in the region, considering the
regulatory framework, essential princi-
ples, and regulations that regulate the
preparatory, pre-contractual, contrac –
tual, execution and liquidation phases.
Human Talent
Management Auditing
This course, also offered by the SAI
of Ecuador, aims to develop technical
skills to carry out governmental control
activities related to the Management
of Human Talent, through the applica-
tion of legal regulations and technical
instruments thatfacilitate the analysis
and detection of findings.
Fraud Risk Management
This conference, coordinated by the
SAI of Ecuador, will have the objective
of knowing the importance of some
psychological foundations applicable to
the management of fraud risk, as well
as knowing the conceptual and legal
basis of fraud and its relationship with
crimes against the public administra-
tion; in addition to creating a method-
ological framework that strengthens its
skills for the identification, analysis and
valuation of risks.
Financial Analysis for
Audit Purposes
This webinar aims to provide finan-
cial analysis strategies that allow it to
approach governmental auditing ef –
fectively. It will be offered by the SAI
of Ecuador.

OLACEFS TRAINING PLAN FOR 2022-2024 | 65
Audit of Quality
Management Systems
This virtual course will have a 40-hour
course workload and aims to expose the
usefulness of auditing to quality man-
agement systems in public management
and governmental control activities. It
will be offered by the SAI of Ecuador.
Forensic audit
This conference will be coordinated by
the SAI of Ecuador and aims to support
the investigation of fraud through a set
of effective techniques for the preven-
tion and identification of irregular acts.
Exchange of Experience and
Good Practices in Governmental
Internal Control
This training activity aims to identify
good practices with 2 SAIs of the Re –
gion, so that, in coordination with the
SAI of Guatemala, they carry out a webi-
nar-discussion group on Governmental
Internal Control, as a tool for the preven-
tion and Fight against Corruption.
Virtual Ethics and Probity Course
This virtual course will be offered by the
SAI of Guatemala and aims to promote
an ethical and probative culture to pro –
mote professional behaviors and atti-
tudes in the SAIs.
News of internal control in
the prevention and detection
of irregularities
This course will be offered by the SAI of
Mexico. Its objective is to recognize the
regulatory framework designed in the
field of internal control for the national
and international public sectors and its
relation to the prevention and detection
of irregularities in supreme auditing.
Planning, execution, and reporting
Also offered by the SAI of Mexico, this
course aims to identify the phases of the
audit process to strengthen its develop –
ment with the application of Interna-
tional Standards.
Overview for auditing the
2030 Agenda for Sustainable
Development
This is a virtual course to identify the
main elements for the preparation and
implementation of audits in the field
of the Sustainable Development Goals
(SDGs), for their observance in the re –
views carried out in this area. It will be
offered by the SAI of Mexico.
Introduction to Root Cause
Analysis of Findings
This course, offered by the SAI of Mexi-
co, aims to identify the root cause anal-
ysis methodology to recognize incidents
and implement preventive actions that
avoid their repetition.

66 | OLACEFS TRAINING PLAN FOR 2022-2024
Methodology for Integrity
Risk Assessment
This virtual course has a 20-hour
course workload and the objective of
applying a general methodology to as –
sess the risks of possible acts of corrup –
tion in an entity. It will be offered by the
SAI of Mexico.
Guidelines for the Execution of
Cooperative Audits
That course, already offered in the pre –
vious triennium, will be held in the next
one. Offered by the SAI of Peru and with
an 18-hour workload, it aims to differ –
entiate the types of cooperative audits,
based on their characteristics, similari-
ties, and differences in their formulation,
assessing the importance of GUID 9000
and other related standards.
Search, compilation, and
dissemination of technical and
academic documents on evidence-
based public policies and
experimental approaches
The curatorship aims to provide qual-
ity information on the teams of “ev –
idence-based policies” and “experi-
mental approaches” in public policies
(the technical-scientific documents
will be accompanied by a parame –
terized complementary file with key –
words to facilitate the search and con-
sumption of information).

OLACEFS TRAINING PLAN FOR 2022-2024 | 67
Sampling Techniques for Audits
At the end of the course, participants are
expected to learn how to develop a sam-
pling program based on an audit object.
It will be offered by the SAI of Argentina.
Introduction to Complex
Systems Modeling
The informative material aims to pro –
mote awareness-raising campaigns on
the theme.
EXTERNAL CONTROL PROCESSES AND
TECHNOLOGY AND INNOVATION
Table 11 Training activities on External Control Processes and Technology and Innovation
Training activities ModalityOffered by Year of Offer
202 2 20232024
Sampling Techniques for Audits Tutored Virtual
Course SAI Argentina
XXX
Introduction to Complex Systems Modeling Informative
Materials SAI Brazil
X
EXTERNAL CONTROL PROCESSES AND
AUDITED AREAS
Table 12 Training activities on External Control Processes and Audited Areas
Training activities ModalityOffered by Year of Offer
202 2 20232024
Specialized audit procedure for the application of
the principle of environmental cost valuation. Virtual Course SAI Colombia X
Specialized audit procedure for
the application of the principle of
environmental cost valuation.
This course, offered by the SAI of Co –
lombia, will allow participants to learn
the conceptual and theoretical foun-
dations that support the principle of environmental cost valuation in tax
control incorporated in the specialized
procedure, as well as the guidelines
and tools for the correct use and eval-
uation of the application of the princi-
ple of environmental cost valuation in
audit cases.

68 | OLACEFS TRAINING PLAN FOR 2022-2024
OpenGeoHub: collaborative
production of knowledge
through open geocontrol
platforms.
The general objective of mentoring is to
qualify the production of knowledge for
anti-corruption control activities within
the scope of Olacefs. The specific objec –
tives are as follows:
Specific objectives
1 To incorporate the production of the
SAI’s knowledge of the territorial and
human factors, so as not to leave any –
one behind;
2 To improve social participation in the
selection of control objects (items to
be audited), especially populations in
situations of social vulnerability;
3 To exploit the use of geotechnologies
for control through all technologi-
cal support (platforms), technical
(methodologies), and human (men-
toring) support;
4 To innovate the methodology in the
educational activities offered by the
CCC, the training of multipliers through
project-based learning and tutoring.
TECHNOLOGY AND INNOVATION AND
AUDITED AREAS
Table 13 Training activities on Technologies and Innovation and Audited Areas
Acciones de Capacitación ModalidadOfrecido por Año de Oferta
202 2 20232024
OpenGeoHub: collaborative production of
knowledge through open geocontrol platforms. Mentoring SAI BrazilXXX

OLACEFS TRAINING PLAN FOR 2022-2024 | 69
TECHNOLOGY AND INNOVATION
Table 14 Technology and Innovation Training activities
Training activitiesModalityOffered by Year of Offer
202 2 20232024
Introduction to Python Virtual Course SAI ChileXXX
Microsoft Excel 2016 Virtual Course SAI ChileXXX
Web scraping Virtual Course SAI Colombia X
Change Management Methodologies for the
Digital Transformation of SAIs Seminar HCA Buenos Aires XXX
Governance of change and technologies in
digitalization projects in SAIs Workshop HCA Buenos
Aires X
XX
International Seminar on Data Analysis in the
Public Administration Seminar SAI BrazilXXX
Data analysis guide on external control activities Guide SAI Brazil X
Use of MOOC in conjunction with flipped
classrooms to scale up technology education for
SAIs: the Brazilian case
Paper SAI Brazil X
Course Introduction to Geotechnologies Applied
to Government Auditing – Data Visualization Virtual Course SAI Brazil X
Introduction to Python
This course is being developed by the SAI
of Chile. In the next versions of that Train-
ing Plan, we will update that section with
the objectives of this course.
Microsoft Excel 2016
Offered by the SAI of Chile on three
levels:
Basic level: Manage basic MS Excel con-
cepts and tools to create, save, and print
simple spreadsheets, format the vari-
ous objects within the spreadsheet ap -propriately, learn the usefulness of the
function wizard, and create formulas for
performing elementary calculations.
Intermediate level: Management of
concepts and tools of the Excel spread-
sheet, to customize the workbooks and
use functions for the management of
complex data. The learner will be able to
work with multiple books, create com-
plex formulas, apply auditing to data,
use filters and the application of func –
tions included in the function wizard for
working with Databases.

70 | OLACEFS TRAINING PLAN FOR 2022-2024Advanced Level: Management of ad-
vanced MS Excel spreadsheet concepts
and tools for more efficient data man-
agement and analysis.
Web Scraping
This 8-hour virtual course aims to famil-
iarize the servers of the SAIs in charge of
data management, communications, and
information search, with the manage –
ment of web scraping tools, a technique for
extracting web information that makes
use of the identification of Html tags to
access unstructured information. It will
be offered by the SAI of Colombia.
Change Management
Methodologies for the Digital
Transformation of SAIs
This seminar will be offered by the
Honorable Court of Accounts of Bue –
nos Aires to introduce participants to
the principles of change management,
become familiar with its models and
tools, and demonstrate the benefits of
its use in organizational transforma-
tion processes.
Governance of change and
technologies in digitalization
projects in SAIs
This workshop will also be offered by the
Honorable Court of Accounts of Buenos
Aires and deals with cases of organiza-
tional change associated with TI imple –
mentation projects, to experience the
application of techniques, practices, and
governance devices.
International Seminar on Data
Analysis in the Public Service
The educational event aims to promote
the exchange of experiences and good
practices related to the use of analysis
techniques and data mining, as a tool to
improve the management and control
of entities and public policies. SAIs can
participate by submitting proposals for
conferences and workshops as part of
the call for work.
Data analysis script in external
control activities
The script is intended to provide the
user with initial guidance for the user to
use this methodology in control activi-
ties. It will be offered by the SAI Brasil.

OLACEFS TRAINING PLAN FOR 2022-2024 | 71
Use of MOOC in conjunction with
dedicated classrooms to scale up
technology education for SAIs: the
Brazilian case
The article describes in general terms
the experiences of SAI Brazil in the joint
use of MOOCs and dedicated classrooms
to scale the knowledge of technology to
SAI staff at a low cost.
Course Introduction to
Geotechnologies Applied to
Government Auditing –
data visualization
The article describes in general terms
the experiences of SAI Brazil in the joint
use of MOOCs and dedicated classrooms
to scale the knowledge of technology to
SAI staff at a low cost.
AUDITED AREAS
Table 15 Training activities in Audited Areas
Training activities ModalityOffered by Year of Offer
202 2 20232024
Introduction to gender equality and
non-discrimination Virtual Course. SAI ChileXXX
Financial Tools for Management Control and
Transparency Webinar SAI Ecuador X
Management Auditing with Focus on
Development Objectives Specialist
Panel SAI Ecuador
X
Exchange of experience and good practices Webinar SAI Guatemala X
Exchange of experience and good practices in
“Risk Auditing” Webinar SAI Guatemala X
Open Contracting Data Standard (OCDS) Workshop SAI Venezuela X
Collection and pre-processing of data: using
public procurement cases Workshop SAI Venezuela X
Introduction to human rights for control Webinar SAI Brasil X

72 | OLACEFS TRAINING PLAN FOR 2022-2024
Introduction to gender equality
and non-discrimination
This virtual course will be offered by the
SAI of Chile and aims to incorporate a
gender perspective into the internal and
external action of staff members in Su-
preme Audit Institutions (SAIs), as a tool
to promote equity and non-discrimina-
tion, and as a response to the rights ap –
proach and the special susceptibility of
women and girls, in circumstances of a
global pandemic.
Financial Tools for
Management Control
and Transparency
This webinar will be offered by the
SAI of Ecuador and proposes to know
and apply a financial tool that allows
the government auditor to have finan-
cial standards, detect inconsistencies
and deviations from the figures pre –
sented by the public entities audited
by financial audits or special exam-
inations, to direct control activities at
critical points.
Management Auditing with Focus
on Development Goals
This Specialist Panel will be coordi-
nated by the SAI of Ecuador. It will aim
to determine the benefits of working
through a close international relation-
ship among SAIs that allows audit staff
to understand other environments,
analyze different experiences and
take advantage of the lessons learned,
knowledge, and methodology in the
areas of interest of the SDGs to adopt
best practices, applying control activi-
ties that involve bilateral or multilater –
al cooperation under a broader analyt –
ical perspective.
Exchange of experience and
good practices
This webinar will be organized by the
SAI of Guatemala to share with the
OLACEFS community, the results, ex –
perience, and good practices of the Per –
formance Audit with emphasis on the
SDGs called: State of public services of
the public health system, for the care
of diseases other than Covid-19, con-
sidering the targets established in Sus –
tainable Development Goal 3 “Ensure
healthy lives and promote well-being
for all at all ages.”

OLACEFS TRAINING PLAN FOR 2022-2024 | 73
Exchange of experience and good
practices in “Risk Auditing”
This webinar aims to identify good prac –
tices with 3 SAIs of the Region so, that in
coordination with the SAI of Guatema-
la, they carry out a webinar-discussion
group on “Risk Auditing.”
Open Contracting Data Standard
(OCDS)
This workshop will be offered by the
SAI of Venezuela to generate and
strengthen the theoretical and prac –
tical skills of the participants on the
open contracting system, within the
framework of the audit.
Collection and Preprocessing
of Data: Using Public
Procurement Cases
This workshop will also be coordinated
by the SAI of Venezuela and will address
the ability to generate databases using
data storage systems for specific data
record forms for auditing in public pro –
curement cases.
Introduction to Human Rights
for Control
The webinar aims to discuss practic –
es through which control can support
mainstreaming the “leave no one be –
hind” principle of the 2030 Agenda and,
at the end of the event, propose practical
actions for SAIs in the region. It will be
coordinated by the SAI of Brazil.

74 | OLACEFS TRAINING PLAN FOR 2022-2024
OTHER THEMATIC AREAS
Table 16 Training activities on other themes
Training ActivitiesModalityOffered by Year of Offer
202 2 20232024
Drafting documents Virtual Course SAI ChileXXX
Microsoft Word 2016 Virtual Course SAI ChileXXX
Time optimization Virtual Course SAI ChileXXX
Soft skills Virtual Course SAI Costa Rica XXX
Strategic Management of Human Talent
by Competencies Virtual Course SAI Ecuador X
Internal Control Assurance Specialist
Panel SAI Ecuador
XXX
Emotional Intelligence in Control Curso Virtual SAI Ecuador X
Open Government Control Model
Webinar –
Specialist Panel SAI Ecuador
X
Knowledge Management Virtual Course SAI Ecuador X
Negotiation and Conflict Management Virtual Course SAI Ecuador X
Integrity and Ethical Dilemmas Specialist
Panel SAI Ecuador
XX
The international standards of Supreme
Audit Institutions Virtual Course SAIs MexicoXXX
Effective Time Management Virtual Course SAI PeruXXX
In this field, the activities offered with-
in the scope of OLACEFS are presented,
not directly related to the thematic areas
of the assessment. Drafting documents
The course proposes to develop tools for
drafting working documents assertively
and effectively according to the objec –
tive of their communication, in internal
and/or external contexts of an organiza-
tion, with emphasis on the application of
the appropriate spelling rules.

OLACEFS TRAINING PLAN FOR 2022-2024 | 75
Microsoft Word 201 6
Participants will acquire multiple tools
and knowledge that apply to any type
of work and job. The course aims to
develop proficiency in using Micro –
soft Word 2016 software in the areas
of document management, document
formatting, working with references,
working with templates and forms,
document distribution, and document
automation through macros.
Time Optimization
The objective of the course is to imple –
ment tools for the management and op –
timization of your productive time, im-
proving the management and results of
your work and personal time.
Soft skills
The course aims to develop the basic
competencies in the personnel that will
be incorporated into professional-level
functions.
Strategic Management of Human
Talent by Competencies
The course will be offered by the SAI of
Ecuador to create a competency mod-
el, differentiating it from the tradition-
al model; appreciating the advantages
of developing job profiles, based on the
mission, macro activities, products, and
institutional processes; as well as apply –
ing the competency model in the sub –
systems of human talent management.
Internal Control Assurance
This Specialist Panel proposes to ap –
ply techniques to assess the level of
maturity of the internal control system
in the entities and organizations that
provide public services; in addition to
identify the role of the Internal Auditor
in this matter.
Emotional Intelligence in Control
The course aims to apply self-control
tools that allow you to manage emotions,
identify breaking limiting beliefs and
improve empathy in the areas in which
you work with efficiency, effectiveness,
and satisfaction.
Open Government Control Model
The objective of the webinar is to pres –
ent the main characteristics of the open
government model in public adminis –
tration and its impact and benefits for
internal and external control.

76 | OLACEFS TRAINING PLAN FOR 2022-2024
Knowledge Management
The course will be offered by the SAI
of Ecuador and aims to have sufficient
and relevant knowledge, skills, and at –
titudes that allow them to manage the
concepts linked to Knowledge Manage –
ment. Identify its phases to the point of
designing a methodological proposal or
a comparative model based on Ecua-
dor’s experience.
Negotiation and Conflict
Management
The course aims to develop skills for
conflict resolution, through negotia-
tion, mediation, and conciliation tools
oriented to control and building a cul-
ture of peace for the benefit of public
management.
Integrity and Ethical Dilemmas
This Specialist Panel aims to achieve
an in-depth understanding of the eth-
ical dilemmas that emerge from the
formulation and implementation of
the experience of performance in the
context of civil servants.
The International Standards of
Supreme Audit Institutions
At the end of this course, the participant
is expected to recognize the framework
of international standards for supreme
auditing and its link with the substan-
tive work of Supreme Audit Institutions.
Effective Time Management
The course designs instruments that al-
low effective time management to help
enhance personal and professional per –
formance, valuing the analysis of the
current time management.

OLACEFS TRAINING PLAN FOR 2022-2024 | 77
COOPERATION WITH GIZ,
THE IDI, AND THE IDB
This Training Plan also consolidates the
activities that may involve the partic –
ipation and/or support of the German
Cooperation Agency (GIZ), the INTOSAI
Development Initiative (IDI), and the In-
ter-American Development Bank (IDB). After answering the questions on joint
actions with OLACEFS, the cooperating
agencies pointed out the training areas
that, in their opinion, needed further de –
velopment and detailed specific themes.
Table 17 presents the responses indicat –
ed by the three participating institutions.

Table 17 Main themes or training areas that need further development in OLACEFS member
SAIs, according to the cooperating agencies:
Training Theme GIZIDI
BID
External control processes XXX
Public Finance X X
Public contracting XX
Environment X
Technologies for control activities XXX
Cross-cutting competencies for auditing the SDGs XXX
Leadership and management competencies XXX
Personal competencies XX
The training areas (or group of compe –
tencies) “External control processes,”
“Technologies for control activities” and
“Cross-cutting competencies for auditing the SDGs” were considered relevant by
all the cooperating agencies. The analy –
sis of the result of this question togeth-
er with the open questions answered by

78 | OLACEFS TRAINING PLAN FOR 2022-2024the cooperating agencies shows a great
relevance in the items related to technol-
ogy and innovation. There is also signif –
icant interest in themes related to SDGs
3 and 16, considering the context of the
COVID-19 pandemic. On the other hand,
the environmental competency group
had a reduction in its relative importance.
Regarding the specific competencies,
the cooperating agencies were able to
point out the importance of each one, using a scale from zero (I do not perceive
any importance for SAI activities) to 10
(I consider it extremely important for
SAI activities). The GIZ and the IDB have
only assessed the degree of importance
for competencies considered relevant to
those institutions. There were compe –
tencies for which the cooperating agen-
cies chose not to submit an assessment.
The IDI, in turn, has chosen not to indi-
vidually assess the competencies and
made the following clarification:
“It is clarified that the role of the IDI is not related to providing training, but to capacity
building. This implies that, although there is a training model, it is integrated into the
delivery model and includes education related to the methodology to be used (whether
related to the type of audit and applicable ISSAI, SAI-PMF methodology, or other
methodology) and the audit theme. But education is only one of the first steps of our
initiatives, preceding the audit or operational activity. On the other hand, those of our
initiatives that are linked to Performance, Financial, or Compliance Audit ISSAIs have a
subsequent quality assurance process. For a comprehensive reading from IDI about the
needs of SAIs, we will rely on the Global Stocktaking Report. Finally, it is clarified that
although the selected themes correspond to initiatives already in place or planned
– and that respond to previously identified needs – this does not imply that the IDI
understands that some type of training is not needed for the themes not selected.”

It is now appropriate to present the possibilities for joint action with the cooperating
agencies, according to their responses to the questionnaires.

OLACEFS TRAINING PLAN FOR 2022-2024 | 79
The 2030 Reform Strategy of the Ger
–
man Federal Ministry for Economic
Cooperation and Development (BMZ),
underpinned by the 2030 Agenda for
Sustainable Development and the Par –
is Agreement on climate change, pro –
poses a new approach to German de –
velopment policy aimed at achieving
a higher quality of support in terms of
the effectiveness and efficiency of the
funds earmarked for international co –
operation. It also seeks to promote sig –
nificant progress in partner countries
in the fight against corruption, respect
for human rights (including gender
equality and non-discrimination), and
good governance.
The Deutsche Gesellschaft für Internatio –
nale Zusammenarbeit (GIZ) GmbH, com –
missioned by BMZ, has been cooperat –
ing with OLACEFS for almost a decade
in promoting technical exchanges and
good practices, institutional strength-
ening, and capacity building in Su-
preme Audit Institutions (SAIs), as well
as in promoting and supporting the
introduction of innovative approaches
and methodologies of external govern-
ment auditing to improve transparen-
cy, accountability, and governance in
the countries in the region. In mid-2021, the German Cooperation,
through GIZ, initiated a new regional
project in partnership with OLACEFS
(Strengthening External Financial Control
for the Prevention and the Effective Com –
bat of Corruption), to strengthen the ac –
tive participation of SAIs in national
anti-corruption systems, including in
the context of the COVID-19 pandemic
and its repercussions. The project goes
beyond supporting regional initiatives,
favoring those that could be applied by
SAIs in their national contexts, which
includes their interaction and technical
collaboration with national actors (gov –
ernmental or not) in the prevention and
fight against corruption.
There are three components or areas
of action on which the regional project
is based: the first is the improvement of
the offer of OLACEFS services to promote
the active participation of SAIs in nation –
al anti-corruption systems. This implies
strengthening capacities in the pre –
vention and fight against corruption,
strengthening integrity systems, and
promoting transparency and account –
ability, among others. The second is to
promote the participation of non-govern –
mental actors to increase the scope of au –
dits (particularly performance audits)
and to give citizens a leading role in
the identification of areas exposed to
GERMAN COOPERATION FOR
SUSTAINABLE DEVELOPMENT

80 | OLACEFS TRAINING PLAN FOR 2022-2024corruption, their participation in the
different phases of the audits, and the
exercise of citizen control over parlia-
mentary decisions. The third and final
component facilitates the exchange of
information and technical cooperation be –
tween SAIs and other government actors,
allowing the identification of corruption
risks, and the exchange of information
with the relevant agencies to improve
inter-agency coordination and collabo –
ration for the effective prevention and
fight against corruption.
Within the framework of Sustainable
Development Goal (SDG) 16 Peace, jus –
tice, and strong institutions, but with ef –
fects on the other SDGs of the 2030
Agenda for Sustainable Development,
the project acts within the field of ac –
tion of good governance and applies
human rights orientation, citizen par –
ticipation, gender equality, inclusion
and integrity transversally as quality
criteria, as a contribution to the debate
and generation of alternatives that seek
to integrate diverse visions.
As this is a regional project with na-
tional implications, cooperation with
OLACEFS member SAIs and other
stakeholders makes up the interven-
tion architecture. At the same time, al-
liances with other projects of the Ger –
man Cooperation (GIZ) such as Ecuador
SinCero, the Agenda 2030 project in
Guatemala, and the global program Al- liance for Integrity, among others, will
allow for strategic, effective, and flexi-
ble cooperation. Likewise, coordination
with other international cooperating
agencies and organizations such as IN-
TOSAI, IDI, Transparency Internation-
al, and UNODC, among others, is also
being considered.
Special mention should be made of
the global Alliance for Integrity pro –
gram, which in 2021 signed a Memo –
randum of Understanding with OLACEFS
to promote the joint implementation
of actions aimed at developing the ca-
pacities of SAIs to contribute to their
function of governmental external con-
trol of administrative action in the most
effective way possible, in the context of
promoting integrity and public sector
accountability as measures to prevent
and combat corruption. This alliance
provides for the implementation of ac –
tivities in two areas of action: (1) the
expansion of the offer of training and
raising awareness among the member
SAIs regarding the relevance of superi-
or auditing for the promotion of integ –
rity and the prevention of corruption in
the public and private sectors, as well
as the contribution of organized civ –
il society in the matter, making use of
the existing digital tools, as well as (2)
the strengthening of the capacities of
the member SAIs in their communica-
tion and inter-institutional cooperation
(organized civil society public-private

OLACEFS TRAINING PLAN FOR 2022-2024 | 81
sector multi-stakeholder dialogue) to
strengthen the conditions that allow ef –
fective use of the existing tools for the
promotion of integrity and the preven-
tion of corruption in the public and pri-
vate sectors, in collaboration with orga-
nized civil society.
In retrospect, ten years of cooperation
with OLACEFS brings with it an accu-
mulation of good practices and lessons
learned, the result of reflection and anal-
ysis of circumstances and factors that
influenced the results and impacts and
should guide action in the coming years.
Aspects such as the sustainability of the
initiatives supported require a commit –
ted approach from the parties involved
so that the initiatives can be sustained
over time. Effective coordination between
Committees, Technical Commissions, and
Working Groups should guide the pro –
cess that generates multidisciplinary
and innovative projects, reducing du-
plication of efforts, minimizing gaps,
and promoting a new form of exchange,
especially when dealing with cross-cut –
ting issues. The link between the develop –
ment of initiatives, the OLACEFS Strategic
Plan and the indicators of the regional proj –
ect, through the monitoring of strategic
indicators of the simple follow-up on
the execution of the expenditure, focus –
ing on the results and impacts.
As priority themes of the work agenda for the
2022-2024 period, within the framework of the regional project,
Strengthening
External Financial Control for the Preven –
tion and Effective Fight against Corrup –
tion, actions framed in the fight against
corruption and promotion of integrity
in the public sector will be supported;
digitalization, including issues such as
big data, artificial intelligence, use of
information technologies, TI auditing;
strengthening audit capacities of SAIs
to analyze the impact of the COVID-19
pandemic and encourage their auditing
intervention in the recovery process,
and themes that contribute to the re –
flection and generation of proposals for
action to meet the demands posed by
society in human rights, citizen partici-
pation, gender and non-discrimination,
and interculturality.
Finally, a better understanding of the
challenges posed by knowledge man-
agement will lead to greater results for
OLACEFS. In this regard, the Capacity
Building Committee (CCC) is the plat –
form for promoting exchange to improve
the work of SAIs and accelerate innova-
tion. New opportunities are arriving and
the OLACEFS-GIZ regional project is ex –
pected to contribute to capacity building
through different instruments.

82 | OLACEFS TRAINING PLAN FOR 2022-2024The INTOSAI Development Initiative
(IDI) is a traditional partner of OLACEFS
and will continue to promote actions
in conjunction with our region in the
2022-2024 triennium. For this peri-
od, the IDI work agenda will follow the
assessment obtained in the Global SAI
Stocktaking Report 2020, launched in
September 2021,
31 in addition to the
2019-2023 Strategic Plan.
Following the IDI’s vision of promoting
effective, accountable, and inclusive
SAIs, the support of the Initiative will
focus on the areas below. This support
is presented following the structure in
four Lines of Action to which the work
must be added at the level of Bilateral
Support and Global Foundations:
Independent SAIs:
•
SAI Independence Rapid Advocacy
Mechanism (SIRAM); and
• SAI Independence Resource Center.
31 The report can be reviewed at https://www.idi.no/news/gsr2020-report. Chapters 5 and 6 deal with capacity building and INTOSAI
regions, respectively.
SAIs with Good Governance:
• ICT Governance Initiative;
• SAI-PMF;
•
Strategy, Performance Measurement
and Reporting (SPMR); and
• Crisis and Risk Management.
SAI Professionals:
• ISSAIs Implementation Needs
Assessment;
• Professional Education for SAI
Auditors (PESA-P);
• Cooperative Audits;
• Global Public Goods;
• SAI Young Leaders (SYL); and
• Support for quality assurance.
Relevant SAIs:
• SAI innovation;
• Digital education;
• SDG implementation audits;
•
Leveraging on technological advanc –
es (LOTA), and
• Facilitating Audit Impact (FAI).
INTOSAI DEVELOPMENT INITIATIVE (IDI)

OLACEFS TRAINING PLAN FOR 2022-2024 | 83

It should be borne in mind that these
activities, of a global nature and even-
tual implementation in OLACEFS,
will be carried out considering our
cross-cutting priorities: •
Culture and leadership in SAIs;
•
SAI communication and stakeholder
engagement management, and
• Inclusion and gender.
Concerning technical aspects, these
constitute the core of all IDI initiatives,
both based on the technical and meth-
odological rigor in the application of the
ISSAI corresponding to that initiative,
and in relation to audit matters. The
pre-audit training instance covers this
technical support, both methodologi-
cally and concerning the matter to be
audited. To adapt to current times, in
the most modern version of its delivery
model, this aspect has been made more
flexible so that, instead of having two
clearly differentiated instances of train-
ing and auditing, there is a tendency to
generate an integrated model of support
in education and auditing that, in prac –
tice, recognizes that there may be edu-
cational instances even when the audit
has already begun. In initiatives such as
TAI, this approach is very pronounced. For IDI, there is a set of initiatives that
support independent, well-governed,
and professional SAIs, and these will
continue to be pursued. However, it is
understood that for SAIs to continue to
be relevant to their citizens, several as –
pects should be deepened. Therefore
the IDI approach in the coming years
will incorporate elements of flexibility,
agility, and resilience while, at the same
time, working on digital deepening, in-
novation, experimentation, and audit
impact. It is understood that these are
highly relevant issues that could benefit
SAIs in the OLACEFS region, although
the formulation of the related initiatives
considers the experience and knowl-
edge of several SAIs in the region.”

84 | OLACEFS TRAINING PLAN FOR 2022-2024In conclusion, according to the IDI, these
are the themes considered priorities for
the 2022-2024 triennium:

“External control processes: linked to
the PESA-P initiative;

Technologies for control activities:
linked to the LOTA initiative;

Cross-cutting competencies for au-
dits of the SDGs: linked to ISAM (and
CASP pilot);

Leadership and management compe –
tencies: linked to the SPMR initiative;
Personal competencies

Other themes: initiatives that would
contribute to the role of SAIs based on
the understanding of online environ-
ments, support in technology, innova-
tion, and the impact of audits.”

OLACEFS TRAINING PLAN FOR 2022-2024 | 85
The IDB has worked with OLACEFS over
the past few years on several initiatives
and provided various support including:

Participation in the annual meetings of
OLACEFS;

Support for SAI staff to attend training
in SAI PMF, Design Thinking, and other
themes such as SICA or events such as
CReCER;
INTOSAI IDI support that benefits
OLACEFS members for training in
Auditing Sustainable Public Procure –
ment Programs and translation of doc –
uments and learning platforms into
Spanish (SAI PMF, CASP platform) and
the OLACEFS website into English (ini-
tial translation);

Collaboration in the Mapping of Needs
and Initiatives in Digital Technolo –
gy, Data Use and Innovation in the
OLACEFS publication;

Supporting the individual assessments
of the SAI PMF, providing guidance
through the SAI PMF Independent
Advisory Committee, contributing to
CEDEIR’s strategic plans and publica-
tions on the SAI PMF, and contributing/
supporting consultants to assist SAIs
through the IDI SPMR program;

Contribution as lecturers or identifying
experts to discuss technical themes at
events and meetings, and

Implementation of strengthening proj-
ects for individual OLACEFS SAIs.
For this Training Plan, the IDB considers
the following themes as priorities:

Improving transparency and integrity
in effective institutions, including SAIs;

Strengthening national systems (in-
cluding financial, control, and audit
management systems and institutions)
for use in IDB-funded projects;
Use of digital technology and data, and
Integration of diversity and inclusion.
INTER-AMERICAN DEVELOPMENT BANK (IDB)

86 | OLACEFS TRAINING PLAN FOR 2022-2024The Bank also specifies
the main train-
ing themes or areas that, according to
its assessment, need further develop –
ment in the OLACEFS member SAIs:

External control processes: advanced
themes on ISSAI standards, and qual-
ity control;

Public finance: basic concepts for
new staff, and advanced ones for
management;

Public contracting: audit of sustainable
procurement and procurement pro –
grams and systems; technologies for
control activities: use of technology in
auditing and control (artificial intelli-
gence, data analytics, CAAT for sam-
ples, and identification of anomalies in
data), work in a virtual world position;
COVID-19;

Cross-cutting competencies for SDG
auditing of diversity and inclusion pro –
grams;

Leadership and management compe –
tencies: quality control reviews, soft
leadership skills;and
Personal competencies: soft skills.

OLACEFS TRAINING PLAN FOR 2022-2024 | 87
2022-2024 ACTIVITIES SCHEDULE
Table 18 Training activities for 2022-2024
ThemeModalityOffered by 202 220232024
EXTERNAL CONTROL PROCESSES
INTOSAI framework of professional
pronouncements – IFPP Virtual Course SAI ChileXXX
Design of communication strategies
for audit products Virtual Course SAI ChileXXX
Assurance of quality standards
in the audit process Course in
construction SAI Colombia
X
Good practices in the consolidation
of tax findings in the audit process and
preliminary investigations Course in
construction SAI Colombia
X
Introduction to financial auditing Course in
construction SAI Colombia
X
Information Technology Security Audit Virtual Course Costa RicaXXX
Risk-Based Audit Virtual Course SAI Ecuador X X
Best Practices in Public Contracting
Management Control Specialist
Panel SAI Ecuador
X X
Human Talent Management Audit Virtual Course SAI Ecuador X X
Fraud Risk Management Lecture SAI Ecuador X X
Financial Analysis for Audit Purposes Webinar SAI Ecuador X
Quality Management Systems Auditing Virtual Course SAI Ecuador X X
Forensic audit Lecture SAI Ecuador X
Exchange of Experience and Good Practices
in Governmental Internal Control Webinar SAI Guatemala X
Virtual Ethics and Probity Course Virtual Course SAI Guatemala X
News of internal control in the prevention
and detection of irregularities Virtual Course SAIs Mexico X X
Planning, execution, and reporting Virtual Course SAIs MexicoXXX
Overview of the 2030 Agenda for
Sustainable Development Virtual Course SAIs Mexico X X
Introduction to Root-Cause Analysis of Findings Virtual Course SAIs MexicoXXX
Methodology for Integrity Risk Assessment Virtual Course SAIs MexicoXXX

88 | OLACEFS TRAINING PLAN FOR 2022-2024Table 18 continue
Theme
ModalityOffered by 202 220232024
PROCESOS DE CONTROL EXTERNO (continuación)
Guidelines for the Execution of
Cooperative Audits Virtual Course SAI PeruXXX
Search, compilation, and dissemination
of technical and academic documents
on evidence-based public policies and
experimental approaches Healing of
technical
and scientific documents SAI Brazil
X
EXTERNAL CONTROL PROCESSES AND TECHNOLOGY AND INNOVATION
Sampling Techniques for Audits Tutored Virtual
Course SAI Argentina
XXX
Introduction to Complex Systems Modeling Information
Materials SAI Brazil
X
EXTERNAL CONTROL PROCESSES AND AUDITED AREAS
Specialized audit procedure for the application of
the principle of valuation of environmental costs Virtual Course SAI Colombia X
TECHNOLOGY AND INNOVATION AND AUDITED AREAS
OpenGeoHub: collaborative production of
knowledge through open geocontrol platforms for Mentorship SAI BrazilXXX
TECHNOLOGY AND INNOVATION
Introduction to Python Virtual Course EFS ChileXXX
Microsoft Excel 2016 Virtual Course EFS ChileXXX
Web Scraping Virtual Course SAI Colombia X
Change Management Methodologies for the
Digital Transformation of SAIs Seminar Buenos Aires XXX
Governance of change and technologies in
digitalization projects in SAIs Workshop Buenos Aires XXX
International Seminar on Data Analysis in the
Public Administration Seminar EFS Brasil XXX
Data analysis guide in external control activities Script EFS Brasil X
Use of MOOC in conjunction with inverted
classrooms to scale up technology education
for SAIs: the Brazilian case
Paper EFS Brasil X
Course Introduction to Geotechnologies Applied
to Government Auditing – Data Visualization Virtual Course EFS Brasil X

OLACEFS TRAINING PLAN FOR 2022-2024 | 89
Table 18 continue
Theme
ModalityOffered by 202 220232024
CONTROLLED AREAS
Introduction to gender equality
and non-discrimination Virtual Course SAI ChileXXX
Financial Tools for Management Control
and Transparency Webinar SAI Ecuador X
Management Auditing with Focus
on Development Goals Specialist
Panel SAI Ecuador
X
Exchange of Experience and Good practices Webinar SAI Guatemala X
Exchange of Experience and Good Practices
on “Risk Control” Webinar SAI Guatemala X
Open Contracting Data Standard (OCDS) Workshop SAI Venezuela X
Data collection and pre-processing:
using public procurement cases Workshop SAI Venezuela X
Introduction to human rights for control Webinar SAI Brazil X
OTHER POINTS
Drafting documents Virtual CourseSAI ChileXXX
Microsoft Word 2016 Virtual Course SAI ChileXXX
Time optimization Virtual Course SAI ChileXXX
Soft skills Virtual Course Costa RicaXXX
Strategic Management of
Human Talent by Competencies Virtual Course SAI Ecuador X
Assurance of Internal Control Specialist
Panel SAI Ecuador
XXX
Emotional Intelligence in Control Virtual Course SAI Ecuador X
Control Model in Open Government
Webinar –
Specialist Panel SAI Ecuador
X

Knowledge Management Virtual Course SAI Ecuador X
Negotiation and Conflict Management Virtual Course SAI Ecuador X
Integrity and Ethical Dilemmas Specialist
Panel SAI Ecuador
XX
The international regulations of
Supreme Audit Institutions Virtual Course SAIs MexicoXXX
Effective Time Management Virtual Course SAI PeruXXX

Generating Public Value
with Good Auditing Practices