05.3_OLACEFS-Coordinated-Audits-Manual_2020.pdf

Manual o Guía

22nd Dic 2021

OLACEFS
Coordinated Audits
Manual
2020
Brasilia 2020
Photo: Cerqueira
Photo: Sebastian Tarpia Huerta Photo: Samuel Chenard

Nelson Eduardo Shack YaltaComptroller General of Peru President of the OLACEFS
Jorge Bermúdez Soto
Comptroller General of Chile
Executive Secretary of the OLACEFS
José Mucio Monteiro
President of the Federal Court of Accounts of Brazil
Augusto Nardes
President of the OLACEFS Capacity Building Committee
Capacity Building Committee
General Audit Office of the Nation of Argentina Federal Court of Accounts of 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 Chamber of Accounts of the Dominican Republic
Office of the Comptroller General 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 Office 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 Court of Acounts of the Republic of Uruguay

Brasilia 2020
Photo: Cerqueira
Photo: Sebastian Tarpia Huerta Photo: Samuel Chenard
2020
OLACEFS
Coordinated Audits
Manual

© Copyright 2020, OLACEFS Capacity Building Committee (CCC)
Printed in Brazil
The concepts and opinions expressed in signed doctrinal works are the sole responsibility of the authors.
The complete or partial reproduction of this publication is permitted, without altering its content, as long as the
source is quoted, and it is not for commercial purposes.
www.olacefs.com
This Coordinated Audits Manual, coordinated by the Federal Court of Accounts – Brazil (TCU) as president of the
OLACEFS’ Capacity Building Committee (CCC), is the result of the contribution of the Supreme Audit Institutions (SAI)
members of OLACEFS, especially the Coordinated Audits Task Force (FTAC) members: Brazil, Dominican Republic,
Ecuador, El Salvador and Peru.
Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS).
OLACEFS Coordinated Audits Manual / Organization of Latin American and Caribbean
Supreme Audit Institutions (OLACEFS). – Brasilia: Federal Court of Accounts – Brazil
(TCU), 2020.
32 p.: il.color.
1. Coordinated Audits. 2. Supreme Audit Institutions.
Catalogued by Biblioteca Ministro Ruben Rosa

Introduction
Minister Augusto Nardes
President of CCC
The Capacity Building Committee (CCC) of the Organization of Latin
American and Caribbean Supreme Audit Institutions (Olacefs), on its
mission to promote the strengthening of capacities of the Supreme Audit
Institutions (SAIs), has elaborated strategies in order to use coordinated
audits (CA) as an opportunity for learning and for professional and
institutional improvement. Currently, the CCC is composed of fourteen
SAIs and has been chaired by the Federal Court of Accounts – Brazil
(TCU) since 2016.
At the First CCC In-Person Meeting in 2017, the Task Force on Coor –
dinated Audits (FTAC) was created with the participation of SAIs of Brazil,
Ecuador, El Salvador, Peru, and Dominican Republic. One of its activities
was to consolidate the knowledge on coordinated audits in a document
that, among other aspects, would compile the good practices and lessons
learned. This was an important step for creating the current guide.
The Manual for Coordinated Audits has the goal of gathering guide-
lines and best practices for carrying out a coordinated audit. It details
the main stages, starting from the decision to carry out the audit, the
search for sponsors, the choice of theme, the formalization of the audit,
the training of stakeholders, the conduction of the audit, the elaboration
of a consolidated report, the promotion of results and the evaluation,
until the last stage, which is monitoring. It is an important support tool
for SAIs that might coordinate future audits.
A coordinated audit offers the necessary conditions to analyze
different perspectives over a specific topic and, at the same time, it
presents an overview of how this issue is covered at a national or
regional level. Thus, the audit, as a capacity building strategy, allows
measuring the knowledge on the topic and the methods that will be
used, reinforcing the contemporary paradigm of governmental audits,
besides efficiently disseminating the international standards and best
practices in each SAI and among their auditors.
Therefore, I thank all the institutions and people engaged in
elaborating this important manual, which will allow the improvement
of audit works and, as a consequence, will contribute to upgrading
the management and governing of public administration, in favor of all
the Caribbean and Latin-American society, as well as in other regions
of the globe.
OLACEFS Coordinated Audits Manual

Table of Contents
1. Introduction ………………………………………………………………
………………………………………………… 5
2. Coordinated Audit as a Training Strategy ………………………………………………………………
………. 6
3. Coordinated Audit in OLACEFS ………………………………………………………………
………………………. 7
4. Coordinated Audit Task Force ………………………………………………………………
……………………… 10
5. Contextualization: Types of Auditing ………………………………………………………………
…………… 12
6. Characteristics of Coordinated Audits ………………………………………………………………
………….. 14
7. Confidentiality in Information Sharing ………………………………………………………………
………… 15
8. Coordinated Audit Manual of OLACEFS ………………………………………………………………
………… 17
8.1. Decision-Making for Conducting the Coordinated Audit ……………………………………………….. 19
8.2. Search for National and International Sponsors …………………………………………………………… 19
8.3. Selection of the Topic ………………………………………………………………
…………………………………. 20
8.4. Formalization ………………………………………………………………
…………………………………………….. 21
8.5. Training ………………………………………………………………
…………………………………………………….. 22
8.6. Execution of the Coordinated Audit ………………………………………………………………
…………….. 23
8.6.1. Training and Planning Workshop ………………………………………………………………
………………… 24
8.6.2. Stricto Sensu Execution of the Coordinated Audit ………………………………………………………… 25
8.6.3. Consolidation Workshop ………………………………………………………………
……………………………… 25
8.7. Preparation and Publication of the Consolidated Report ……………………………………………… 26
8.8. Disclosure of the Results of the Coordinated Audit ………………………………………………………. 27
8.9. Evaluation of the Coordinated Audit ………………………………………………………………
…………… 28
8.10. Monitoring of Deliberations ………………………………………………………………
……………………….. 28
9. Summary of Stages of Coordinated Audits Conducted at OLACEFS ………………………………… 30
OLACEFS Coordinated Audits Manual

5
1. Introduction
The Capacity Building Committee (CCC),
of the Organization of Latin American and
Caribbean Supreme Audit Institutions (OLACEFS),
has the mission of organizing and promoting
the development of professional and institu-
tional capacities of Supreme Audit Institutions
(SAIs) in order to contribute to the increase of
management efficiency and the modernization
of public administration. Comprised of fourteen
SAIs,
1 the Committee has been chaired since 2016
by the Court of Accounts of the Union (TCU) of
Brazil, which was re-elected for the triennium
2019-2021.
Committed to maintaining the promotion
of the strengthening of professional and insti-
tutional training in the region as a priority, the
TCU, as chair of the Committee, has proposed as
the main guidelines of its management:
1) the systematization of CCC initiatives,
based on the training cycle of the ISO
10015 standard;
2) the application of technological and
pedagogical innovations in training
activities;
3) the promotion of horizontal cooperation
so that auditors from different SAIs
actively participate in the development
and delivery of courses;
4) the development of a postgraduate
program in fiscal control of public
administration;
5) collaboration in the development of pro-
fessionalization of auditors and training
programs in specific audit areas;
6) the promotion of participative man-
agement among the members of the
Committee. Likewise, another important
initiative of this Chair is the strengthening
of the prominence and interaction of the
CCC within the scope of the International
Organization of SAIs (INTOSAI).
Photo: Julianna Kaiser
1. The members of the CCC are: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala Mexico, Panama, Paraguay,
Peru, Dominican Republic and Uruguay.
OLACEFS Coordinated Audits Manual

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2. Coordinated Audit as a Training Strategy
Based on the good practices of the INTOSAI
Development Initiative (IDI) and the Manual for
Cooperative Audit Programs among INTOSAI SAIs,
the CCC has developed, since 2013, strategies
for using coordinated audits as an opportunity
for learning and professional and institutional
development. A coordinated audit (CA) carried out
by different SAIs offers the necessary conditions
to analyze different perspectives on the same
topic and, at the same time, presents an overview
of how the topic is dealt with at the national or
regional level.
The development of this type of audit
consists of a process that begins with the selection
of a priority topic; then the feasibility study is
carried out, the planning and preparation of
the execution of the audit begins; a technical meeting is organized to discuss the results of
the audit and determine the structure of the
consolidated report; the report is then published
and disseminated; finally, the monitoring of the
recommendations and the critical evaluation of
all the work is carried out. This process facilitates
technical exchange, the deepening of knowledge
and the effective use of available SAI resources,
in addition to developing methodological
skills and promoting the specialization of the
auditors involved.
This way, the coordinated audit, as a training
strategy, reinforces the contemporary para-
digm of government auditing where interna-
tional standards and best practices can be
disseminated effectively to each SAI and among
its auditors.
Photo: Ricardo Gomez Angel
OLACEFS Coordinated Audits Manual

7
3. Coordinated Audit in OLACEFS
In OLACEFS, the coordinated audits
were planned and carried out jointly by the
majority of SAIs in the region and they referred
to different topics. For example, those that
concluded in 2016 and 2017 addressed issues
of Social Housing, Education, Environmental
Liabilities and Road Works. In 2017 and 2018, Border Audits, Renewable Energies, the United
Nations Organization Sustainable Develop-
ment Goal (SDG) 2.4 (zero hunger and sustain-
able agriculture) and SDG 5 (gender equality)
were carried out. For 2019-2021, the Audit of
Protected Areas and others to be defined are
foreseen.
Photo: Sebastian Tapia Huerta
Listed below are the coordinated audits conducted since 2011:
Topic YearCoordinating
SAI Participating
SAIs Goal
MERCOSUR Foot and Mouth
Disease Free
Program (PAMA) (CA Pilot) 2011
2012 Brazil Argentina, Bolivia,
Brazil, Paraguay
and Venezuela. To support the eradication of Foot and Mouth Disease in
the scope of MERCOSUR and the participating countries, and
to sustain the epidemiological condition achieved through
the operation of a Veterinary Care System, in addition to
contributing to the development of regional livestock for its
inclusion in the international market and the strengthening of
sanitary structures for the prevention of other exotic diseases
of equal economic impact.
Agricultural Plan 2003
2015 Colombia Colombia, Costa Rica,
Ecuador, El Salvador,
Honduras, Guatemala and Peru. Determine how the governing institution and/or the national
level executors have incorporated the 2003-2015 Agricultural
Plan for agriculture and rural life in the Americas in their
plans, programs and public policies and how they are moni-
toring them in: Colombia, Costa Rica, Ecuador, El Salvador,
Guatemala, Honduras and Peru.
OLACEFS Coordinated Audits Manual

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TopicYearCoordinating
SAI Participating
SAIs Goal
Government
Revenue from
the Exploitation
and Production of
Hydrocarbons and Natural Gas 2013
2014 Brazil Brazil, Colombia
and Peru. Coordinated performance audit on the control of public
revenues from the exploitation and production of oil and
natural gas.
Water Resources 2013
2014 Argentina Argentina, Brazil, Chile,
Colombia, Costa Rica,
Cuba, Honduras, Mexico, Paraguay, Peru
and Venezuela. Examine the management of the national states in the region
to ensure the sustainable use of water resources.
Protected Areas of Latin America 2014
2015 Brazil and
Paraguay Argentina, Bolivia,
Brazil, Colombia,
Costa Rica, Ecuador,
El Salvador, Honduras,
Mexico, Paraguay, Peru and Venezuela. Evaluate whether terrestrial protected areas of Latin America
have the necessary institutional, regulatory and operational
conditions to achieve the objectives for which they were
created.
Information Technology
Governance 2014
2015 Brazil Bolivia, Brazil, Chile,
Costa Rica, Ecuador,
El Salvador, Honduras, Guatemala, Panama, Paraguay and Peru. To assess the situation of information technology gover
–
nance in countries of OLACEFS, based on the collection of
information in questionnaires available to representative
institutions of various segments of the Public Administration
in each country.
Gender Equality and Equity 2014
2015   Costa Rica, Chile
and Puerto Rico. Analyze the actions established in the participating coun-
tries, to strengthen gender equality and equity and analyze
indicators on common thematic axes (education, health
and employment).
Housing Works 2015
2016 Brazil Argentina, Brazil, Chile,
Colombia, Costa Rica, Honduras, Mexico, Paraguay and the
Dominican Republic. Audit the construction of social housing in the member
countries of OLACEFS, using, as a basis, the criteria specified
in the document called “Guidelines on Social Housing” of the
United Nations Organization, UN, of the year 2006
Road Works 2015
2017 Brazil Brazil, Chile, Colombia,
Costa Rica, Ecuador,
El Salvador, Honduras, Mexico, Paraguay, Peru and the
Dominican Republic. Evaluate, through compliance reviews, the quality of road
construction and maintenance works under direct govern-
ment administration, ranging from preliminary studies to
the execution of the work. [9]
Educational Indicators 2015
2016 Brazil Brazil, Chile, Colombia,
Costa Rica, Cuba,
Ecuador, Guatemala, Honduras, Mexico, Panama and the
Dominican Republic. Verify the construction and quality of indicators that are
related to the objectives of the UNESCO Education for All
Program (EFA/EFA) in the member countries of OLACEFS.
Environmental Liabilities 2015
2016 Mexico, Peru Brazil, Chile, Colombia,
Ecuador, Honduras,
Mexico, Paraguay, Peru, Dominican Republic,
two audit institutions of Argentina. Evaluate the design and implementation of government
policies aimed at addressing the public problem of environ-
mental liabilities generated by the improper management
of solid, mining and hazardous waste.
Fight against Poverty 2016
2017 IDI (Program
3i) Brazil, Chile, Costa Rica,
Ecuador, El Salvador, Guatemala, Mexico, Nicaragua, Peru and Paraguay. Support SAIs in conducting ISSAI-based audits; collaborate in
the sustainability of developments achieved by professional
teams, performance and organizational capacity to conduct
cooperative audits in the fight against poverty.
continued from previous page
OLACEFS Coordinated Audits Manual

9
TopicYearCoordinating
SAI Participating
SAIs Goal
Implementation of the SDGs in Latin America  2017
2018 Brazil Argentina, Brazil,
Chile, Costa Rica,
Ecuador, Guatemala,
Mexico, Paraguay, Peru, Dominican Republic,
Venezuela, Buenos Aires, Arg., Bogotá, Col. Application of SDG monitoring and evaluation systems from
the SAI (SDG 2)
Policy Governance in Border Areas 2017
2018 Brazil Brazil, Chile, Colombia,
Costa Rica, Ecuador,
El Salvador, Honduras, Mexico, Paraguay, Peru and the
Dominican Republic. Evaluate the public policy aspects of government applied
to the borders of member countries of OLACEFS, in order
to track joint and individual diagnoses of implemented
public policies.
Gender Equality and Equity  2018
2019 Chile Argentina, Bolivia,
Brazil, Chile, Colombia, Costa Rica, Cuba,
Curacao, Ecuador,
Guatemala, Mexico,
Nicaragua, Paraguay, Peru, Uruguay and Bogotá. Assess the readiness of governments to implement Sustain-
able Development Goal (SDG) 5, i.e., achieve gender equality
and empower all women and girls. On this occasion, 18 audit
institutions participated, evaluating their governments in
terms of planning, financing and follow-up.
Renewable
Energies in the Electric Sector (SDG 7) 2018
2019 Brazil Brazil, Chile, Colombia,
Costa Rica, Cuba,
Ecuador, El Salvador,
Guatemala, Honduras, Mexico, Nicaragua, Paraguay and Venezuela. Carry out a diagnosis on public policies and investments
related to the expansion of renewable energies in the elec-
tricity sector in the participating countries of the region.
Good practices and opportunities for improvement in these
policies will be identified to contribute to the commitments
made with the SDGs and the Paris Agreement.
Protected Areas. 2019
2020 Brazil Argentina, Bolivia,
Brazil, Chile, Colombia, Costa Rica, Cuba,
Ecuador, El Salvador, Spain, Guatemala,
Honduras, Mexico, Paraguay, Peru,
Portugal, Dominican Republic and
Buenos Aires. Inspired by the successful Coordinated Audit on Protected
Areas carried out in 2014, this version will evaluate the
contribution of protected areas to biodiversity conservation,
based on the INDIMAPA methodology, the Aichi Targets and
the 2030 Agenda for Sustainable Development.
Governance
Structures for the Integral
Management of Environmental Liabilities of Mining 2019
2020 Chile
To be defined Evaluate the governance mechanisms that governments have
generated for the comprehensive management of Environ-
mental Liabilities of Mining.
On poverty (SDG
1) with a gender
approach (SDG 5) 2019
2020 Argentina Argentina, Bolivia, Chile,
Ecuador, Paraguay and Bogotá. Survey and evaluation of the policies implemented in order to
comply with Sustainable Development Goal 1 from a gender
perspective in MERCOSUR member and associate countries
as a way to reaffirm that the systematic incorporation of a
gender perspective in the implementation of Agenda 2030
is crucial.
continued from previous page
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4. Coordinated Audit Task Force
The importance of the continuity of the
initiative to use coordinated audits as a train-
ing strategy was reconfirmed during the First
Face-to-Face Meeting of the CCC of 2017, which
took place on April 18 and 19 in Quito, Ecuador.
On the same occasion, seeking a more decen-
tralized management of the Committee, CCC
agreement 001/2017 was signed, which created
the coordinated audit task force (FTAC)
2 in the
following terms:
CCC Agreement 001/2017: Creation of the
Coordinated Audit Task Force with the partici-
pation of the following SAIs: Brazil, Ecuador, El
Salvador, Peru and the Dominican Republic. The
Task Force (TF) should define the coordination,
objectives and work plan for 2017. Consideration
should also be given to the need to contact relevant
multilateral organizations to share results and
follow up on coordinated audits.
The FTAC aims to establish a systematic
mechanism to share best practices and lessons
learned from coordinated audits, update knowl- edge about them through a manual or docu-
ment that, among other aspects, will compile
good practices and lessons learned, while
supporting SAIs that intend to coordinate future
audits in the region.
Subsequently, at the II Face-to-Face Meeting
of the CCC of 2017, held in Brasilia, Brazil,
between November 28 and December 1 of the
same year, the progress of the work carried out
by the team involved in the Coordinated Audit
Task Force was presented. In this meeting, the
following agreement for the objectives of the
FTAC was signed:
CCC Agreement 013/2017:
The Coordinated Audit Task Force shall:
a) Propose how best practices and lessons
learned will be disseminated;
b) Update knowledge on coordinated audits
in a Manual or document that, among
other aspects, compiles good practices and
lessons learned;
Photo: Marv Watson
2. On this occasion, agreements were also signed for the creation of other Task Forces, which can be found in Annex I of this document.
OLACEFS Coordinated Audits Manual

11
c) Define how support will be provided to
member SAIs willing to conduct future
coordinated audits in the region.
In 2019, the FTAC conducted a videocon-
ference
3 to follow up on their activities with
the participation of the SAIs of Ecuador, Peru
and the Dominican Republic. On this occasion,
the draft of the “Best Practices and Lessons Learned from Coordinated Audits” carried
out at OLACEFS was presented; likewise, a
schedule was proposed for the preparation of
this Manual.
The final version of “Best Practices” 4, after
the recommendations suggested by the SAIs
of the FTAC , was published and shared with all
the SAIs of OLACEFS.
3. Date April 4, 2019.
4. http://www.olacefs.com/24-04-2019-recopilacion-de-mejores-practicas-y-lecciones-aprendidas-de-las-auditorías-coordinadas/
OLACEFS Coordinated Audits Manual

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Photo: Clovis Castaneda
5. Contextualization: Types of Auditing
According to GUID 9000, 5 cooperative
audits can be of three types: joint, parallel and
coordinated.
Cooperative audits allow broad national or
international participation, where the execution
of territorially distributed public policies can
be appreciated. This type of audit work favors
the exchange of knowledge and experiences
between control institutions, the dissemination
of best audit practices and the improvement of
professional competencies of the auditors.
Joint audits are those in which the main
decisions are shared, the audit work being con-
ducted by a single team, composed of members
of different institutions. In the end, a single report
is prepared, which each institution presents to the
Parliament or executive body in its jurisdiction.
Parallel audits are those in which the main
decisions are shared, even when each institution
conducts its own audit in its country or state, i.e., it investigates the same subject, respecting
its legal powers and prepares the report inde-
pendently.
In turn, coordinated audits are a combina-
tion of joint and parallel audits. Normally, they
have a common core of issues to be analyzed,
although others are included according to the
interest of each participating institution. The
audits are conducted simultaneously, producing
independent reports, and a consolidated report
is usually produced in addition to the individual
reports produced by each institution (GUID 9000).
The distinction between the audit types is
basically made in terms of how the team is
constituted, the scope of the work, and the report
models to be adopted. Audits that fully satisfy
the concept of a “joint audit” are less frequent
and tend to be more challenging due to the
different legal and jurisdictional competencies
of external control institutions.
5. The ISSAI 5800, approved in 2016, was designated by GUID 9000, since INCOSAI 2019. Therefore, we choose to only use this updated
terminology.
OLACEFS Coordinated Audits Manual

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The various types of cooperative audits have
been used by external control institutions for
different purposes: dealing with transnational
issues such as the environment, water resources
and immigration; auditing multilateral organiza-
tions, whose budget does not come from just one country; auditing highly complex issues, such as
information technologies, which require coopera-
tion with institutions with more experience in the
matter. In addition to their relevance, the issues
addressed by cooperative audits go beyond the
boundaries of municipalities, states and countries.
Table 1 – Characteristics of Cooperative Audits.
Characteristics
Audit Type
Joint ParallelCoordinated
Equipment A single team formed by members
of different institutions Audit team designated in each
institution Audit team designated in each
institution
Committee Executive Committee A Coordination Committee or
an SAI is chosen to be the work
coordinator A Coordination Committee or
an SAI is chosen to be the work
coordinator
Objectives Identical SimilarSimilar
Work Modality Compliance, operational or finan-
cial Compliance, operational or fi-
nancial Compliance, operational or fi-
nancial
Scope, audit
issues, meth- od Identical for all institutions (a single
planning matrix) Each institution chooses inde-
pendently, respecting the select-
ed topic Common and harmonized core
of issues, each institution being
able to add issues of interest
Schedule Single ConcurrentConcurrent
Report Single report Each institution prepares its re-
port Each institution prepares its re-
port, the main product being a
consolidated report and/or exe-
cutive summary of the audit.
Source: Adapted from GUID 9000.
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COORDINATED AUDITS
Common planning
Independent reportsby SAI Consolidated
report and/or executive summary
Audits
executed
separately
6. Characteristics of Coordinated Audits
In the coordinated audit, cooperation
among the audit entities occurs jointly and
simultaneously where each participant executes
independent audits and reports based on joint planning; usually, at the end of the audits, a
document is prepared that consolidates the main
conclusions reached.
The coordinated audit work can be of com-
pliance, operational and/or financial audit. The
classification of the audit modality will depend
on the primary objective of the audit and the
type of issue to be addressed. The objectives
of each audit will determine the applicable
standards. In a coordinated audit, the identification of
priority issues and possible lines of investigation
should consider, in addition to the bilateral or
multilateral interest of joint action by control
institutions, the jurisdictions and legal mandates
of said institutions.
Figure 1 – Characteristics of Coordinated Audits
Source: Adapted from GUID 9000
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7. Confidentiality in Information Sharing
In addition to the exchange of knowledge
on auditing standards, techniques and proce-
dures, cooperation between audit institutions
involves the sharing of information, analysis
and conclusions obtained throughout the work.
The exchange of information and documents, in
the field of coordinated auditing, should cover
the internal provisions of each participating
institution.
In the course of the work, the exchange
of information should, as far as possible, be
limited to the institutions participating in the
coordinated audit and to the Coordination
Committee. In this respect, on the basis of GUID
9000, paying attention to the following points is
recommended:
a) When it has been agreed that data
communication is necessary for the execution of the audit, it must be defined
whether or not personal data should be
depersonalized;
b) For certain confidential data, sending
via email, or by regular mail, must be
encrypted;
c) The audited entity, or other interested
parties, have the right to be heard before
the results of the audit are referred to
other control institutions;
d) It is advisable to inform the manager of
the entity from which the data comes
that the information will be or may be
shared with other institutions involved
in the coordinated audit, and may,
depending on the case, require the prior
consent of the manager.
Photo: Jeison Higuita
OLACEFS Coordinated Audits Manual

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Generally, countries have rules that govern
the way in which data and information should
be used. The external control institutions are
responsible for ensuring that the documents and
data obtained in the course of audits receive
appropriate treatment regarding their disclosure
to third parties. In some cases, there may be
specific provisions regarding confidentiality,
which must be respected.
Sharing data with other institutions may
violate the right to privacy. Some professional
groups, such as doctors, psychologists and
lawyers, are governed by special rules regarding
professional secrecy in relation to information
about their clients. There are also provisions on privacy related to the right to secrecy of litigating
parties in legal proceedings or rights resulting
from commercial agreements (GUID 9000).
Whenever the audit report includes sensitive
or confidential information, the team must
evaluate the treatment of confidentiality to be
considered. The classification of information pro-
duced or held by the SAI must respect the security
criteria and procedures established in specific
regulations, as well as the constitutional, legal
and regulatory provisions in force. Information
received from natural persons or legal entities
outside the SAI should be classified according
to the agreed security requirements of the
information with the provider (BRAZIL, 2011).
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8. Coordinated Audit Manual of OLACEFS
The CAs, within the scope of OLACEFS,
were used by the SAIs, at first, as tools
to contribute to the improvement of
management and practice in the public
sector. CAs are also a training tool, as
they allow for the leveling of knowledge
on the subject and the methods to
be used. This type of audit is charac-
terized by coordinated work between
different entities, but with the same
objective.
In a CA, SAIs start from a shared planning
to conduct their work and produce a common
findings matrix based on the matrices of
individual findings. In the end, the results are
consolidated and disclosed through communi-
cation products – such as consolidated reports,
6
computer graphics, fact sheets, synthesis or executive summaries. Finally, these will subse-
quentlyserve for monitoring.
The format adopted in OLACEFS is based
on the guidelines contained in the “Manual for
Cooperative Audit Programs between SAIs” of
INTOSAI, but with due adaptations to the reality
of the region and the complexity of the issues
addressed. OLACEFS, therefore, adjusted and
perfected the joint audit model in order to allow
the maximization of the benefits of the external
control action at the regional level, as well as in
each SAI and in the countries participating in the
coordinated audits.
In this way, the FTAC obtained information
from SAIs on CAs on the highlights of the work
carried out and an evaluation that contributes
to the improvement of the audit process in the
future.
Photo: Tatiana Rodriguez
6. SAIs can independently prepare their own report, based on their individual findings matrix.
OLACEFS Coordinated Audits Manual

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23
4
5
6 7 8910
1
Sponsor Search Theme
Selection Formalization
Training
Execution ConsolidatedReport Communication
of CA Results EvaluationMonitoring
Decision-Making for Conducting
the Coordinated Audit (CA)
The FTAC developed this manual based on
previous experiences and documents generated
in other audits carried out at OLACEFS. To arrive
at the final result of this work, the following
were adopted as references: the “Guidance on
Coordinated Audits,” prepared by TCU; GUID
9000, the Manual for Cooperative Audit Programs
between Supreme Audit Institutions; the article
published in the OLACEFS Magazine, No. 13,
year 2013
7 on coordinated audits and training at
OLACEFS; and the Report on Good Practices and
Lessons Learned,
8 prepared by the FTAC .
The activities, tasks and stages that SAIs must
carry out to perform a CA are presented below. CAs can be conducted in a ten-step process:
1. Decision-making for conducting the CA;
2. Search for sponsors;
3. Selection of the topic;
9
4. Formalization of the CA;
5. Training;
6. Execution of the audit;
7. Consolidated Report;
8. Disclosure of the results of the CA;
9. Assessment
10. Monitoring.
Source: Adapted from the IDI cooperative model
http://www.idi.no/en/idi-cpd/cooperative-audit-model
Figure 2 – Stages of coordinated audits
7. http://www.olacefs.com/wp-content/uploads/2014/08/Revista_Olacefs_Junio2013.pdf
8. http://www.olacefs.com/24-04-2019-recopilacion-de-mejores-practicas-y-lecciones-aprendidas-de-las-auditorías-coordinadas/
9. Step 3 may precede step 2; because, once the topic of the CA has been defined or selected, the search for sponsors would be related
to the topic and objective of the CA.
OLACEFS Coordinated Audits Manual

19
8.1. Decision-making for Conducting the
Coordinated Audit
Before choosing the topic, such as environ-
mental preservation, and the specific approach,
the prerequisites of the work for initiating
dialogue with other SAIs should be defined. It
is also important to identify the issue, the macro
approach (e.g., environment) and to develop a
framework that includes the scope, objectives
and focus of the CA. These elements help to
reflect if the coordinated audit is really justified
and if it does not coincide with other audits that
are being executed or in the planning phase.
Conducting a CA requires an investment
of time, financial and human resources,
in addition to negotiation, coordination
of reactions of the different teams, and
permanent communication with the
others involved.
The technical areas responsible for the SAIs
should be contacted in order to be consulted
on the interest in the proposed topic, and
whether the issue to be addressed is a priority
at the institutional level. In order to choose the
topic and obtain support from the SAIs, it is
necessary to consider a previous phase to carry
out interviews or surveys to possible interested
SAIs in order to define the topic that would be
relevant to work on together.
After this stage, awareness-raising activities
can be carried out at the decision-maker level of
the SAIs to guarantee the political support and
technical participation required. In any case,
it will be necessary to verify if the institution
has the necessary technical and operational
conditions to coordinate this audit. 8.2. Search for National and International
Sponsors
In addition to benefits at the capacity-devel-
opment level, CAs enable innovative approaches.
This potential is in the interest of multilateral
initiatives and organizations by establishing
an ideal balance between commitments and
benefits for those who participate in these
initiatives. Additional benefits can be obtained
such as scalability, comparability, cost sharing,
indicators and specific goals.
Different agencies and multilateral orga-
nizations collaborate on some coordinated
audits in OLACEFS. In addition to the benefits
mentioned above, SAIs can relate to the areas of
discussion spaces and research and development,
thus obtaining knowledge through interaction
with experts and stakeholders in the global
policy arena.
This process is mutually enriching and
beneficial for countries and organizations
as it provides knowledge and experiences
that contribute to the follow-up of interna-
tional commitments and debates around
global policies.
Therefore, SAIs and multilateral organiza-
tions agree to work on the basis of a common
interest on structural priorities and policies that
can be approached from different perspectives.
In constructing this agenda, it should be noted
that some government functions are relevant in
that they represent not only a significant amount
of public expenditure, but also the impact
on people’s well-being. For example, those
public policies and programs related to health,
education, basic infrastructure projects, and
OLACEFS Coordinated Audits Manual

20
10. This step may precede the previous one; because, once the topic of the CA has been defined or selected, the search for sponsors would
be related to the topic and objective of the CA.
11. It is important to note that the final adjustments of the audit will be made in the corresponding Training and Planning Workshop,
as it will have been thoroughly discussed prior to this meeting.
income transfer programs for poverty reduction
are of great relevance for social and economic
development, and require constant attention
by SAIs.
8.3. Selection of the topic
10
The topic should be defined with the techni-
cal areas of the SAIs interested in the CA as well
as the approach/scope and sectors to be involved.
When technical (e.g., qualified personnel)
and operational (e.g., financial and technological)
feasibility for the implementation of the CA is
established, the necessary financial resources
should be reserved for the implementation of
the work, as well as the technical team chosen
to coordinate the audit. The technical team then
proposes the topic to the working group for
discussion and adjustment.
CAs can be considered performance,
compliance or financial audits: they
allow SAIs to know and exchange meth-
odologies applied by other institutions,
as well as the international standards
that support them. This process also con-
tributes to the improvement of existing
procedures within the internal sphere
of SAIs and allows this type of audit to
be carried out on topics with low mate-
riality (low audited financial volume,
for example), but of common interest
among countries, through assimilating
best practices in the matter.
It may be the case that the SAI proposing a
CA does not participate in any OLACEFS Working
Group or Commission. Similarly, it can determine
the interest of the institutions involved in the
topic through the application of surveys, ques-
tionnaires or videoconferences. In this process,
the definition of the proposed topic can be
improved or modified.
Based on the information gathered up to
this stage, it is advisable to develop materials
for disclosure (documents, videos, for example)
to position the topic and promote the joining of
other SAIs to the CA.
Given that one of the objectives of the
audit is greater integration among those who
participate in it, the CA topic may be reviewed
and adjusted during the Training and Planning
Workshop,
11 at which time the participating SAIs
may submit their suggestions.
The topic of a CA should be as specific as
possible. It is recommended to select an
area of action (Safety, Health, Education,
Environment, for example) or one that
covers certain public policies of interest
to all involved. The proposal of very
open or broad issues prevents CAs from
achieving their objectives efficiently and
effectively.
OLACEFS Coordinated Audits Manual

21
8.4. FormalizationConducting a CA presupposes the preparation
and signing of a formal agreement by the holders
or legal representatives of the participating insti-
tutions. The initiative is formalized by sending
an invitation, in which the disclosure material
of the CA (GUID 9000) is attached.
At this stage, it is very important to
maintain close contact with the areas
responsible for the international liaison
of SAIs since mere invitation is not always
sufficient to generate support. With the
reinforcement of the contact through
emails and telephone conversations, it
is possible to involve the participation
of those SAIs that did not initially join
the project in question.
The agreement or work plan of a coordinated
audit describes, in summary form, the purpose of
the audit, its scope, the method to be adopted,
the schedule, the main products to be delivered,
the estimate of the necessary resources and the
attributions of each participating entity.
Once the institutions have confirmed their
participation in the CA, it is suggested that an
agreement or work plan be signed defining
responsibilities and obligations. As an example,
suggestions for clauses in the agreement or work
plan (GUID 9000) are presented below:
• Number of participating institutions;
• Audit identification: title, topic, type and
characteristics;
• Scope of the audit, objective, methodol-
ogy and criteria;
• Teams involved and schedule; • Operational procedures – coordination,
supervision, preparation, execution and
exchange of audit information;
• Confidentiality and protection of docu-
ments and information;
• Report – configuration, form of commu-
nication to government and parliament,
translation services;
• Budget, audit cost and cost-sharing;
• General provisions, cases not contem-
plated and alterations;
• Accompaniment by the CA Coordinator
to the participating SAIs.
Participating institutions should commit
themselves to appoint audit teams with a suffi-
cient number of members and the availability of
time to devote to the work in the given period.
It is recommended that the technical team be
adequately trained to carry out the work, if possi-
ble, through the assignment of professionals with
audit experience. The requirements or profiles
of auditors/professionals who will be part of the
work, according to the nature and topic of the
CA, should be clearly defined.
In order to give continuity to the auditing
and the transmission of the knowledge
acquired in the audit, it is required that
at least one member of each SAI team
participate in all phases of the audit,
mainly in the face-to-face workshops.
The option to participate in a coordinated
audit implies the operational availability of the
institution during the period estimated for the
work, considering all other scheduled control
actions, as well as the skills and knowledge of the
audit team to be designated to perform the work.
OLACEFS Coordinated Audits Manual

22
12. Situations may occur in which the executive summary will replace the consolidated report if this is the decision of the audit teams
and the coordinating SAI.
13. See item 8.1.6.1 for more information.
It is important to note that, from the
beginning, it is essential to establish a
good communication process between
the teams during the stages of the
coordinated audit. Ways to encourage
contact between audit teams should be
sought through face-to-face meetings,
workshops, creation of virtual discussion
forums and videoconferences, from the
beginning of the project discussion to the
preparation of the consolidated report
and/or executive summary.
12
It is recommended to maintain an insti-
tutional coordination channel with the team
coordinators and a technical/motivational coor –
dination channel with the members of all the
teams through the use of technological means
such as WhatsApp, Telegram or Messenger from
Facebook, by creating a portal and/or e-mail
groups, encouraging the creation of news and
discussion forums, organizing videoconferences
and creating a repository of relevant files (videos,
texts, tables, matrices, among others) of the audit.
8.5. Training The CA training process is carried out in two
stages: one face-to-face and one at a distance.
Distance training, in turn, is divided into two
parts: one instrumental/basic and one specific.
This model can be modified according to the
need or specificity of the CA topic.
The Coordinating SAI is responsible for the
design and implementation of the instrumental/
basic audit course and the specific course. In
most cases, they are done remotely. The training
will be directed to all those involved in the work
and allows standardizing the knowledge of the
participants.
In the instrumental/basic course, topics
and concepts used in any CA (perfor –
mance audit, compliance audit, works
audit, among others) are addressed. The
specific course addresses the specificities
of the CA topic. If courses are already
available, they should only be updated,
if necessary.
The Training and Planning Workshop
13 is
planned and conducted by the Coordinating SAI
with the support of the host SAI. Specialists on
the topic of the CA can be invited. This Workshop
closes the training stage. In that sense, holding
an event in which all participants can meet per –
sonally will facilitate future contacts, to providing
an opportunity to discuss the initial activities of
the coordinated audit (INTOSAI, 2007).
There are multiple opportunities for capacity
building throughout the CA process. Through
the combination of training objectives, such as
virtual courses and face-to-face workshops, audi-
tors keep up to date with the methodology and
deepen their knowledge of the specific subject
dealt with by the audit. During the research
and planning phases, external specialists in the
area and in the regional complexities can act in
key positions to ensure that auditors have the
information and skills necessary to conduct their
work. In later phases, when the audit has been
carried out and its results discussed, auditors can
continue to compile ideas through contact with
these experts. (HART et al., 2013).
OLACEFS Coordinated Audits Manual

23
14. Training and Planning Workshop.
15. Consolidation Workshop.
It is important to note that conducting
training actions at the beginning of the
CA also strengthens the communication
process with positive reflections on the
coordination of work and the exchange
of information between audit teams. By
perceiving the opportunity for greater
specialization in the topic and the con-
sequent production of higher quality
work, participants tend to increase their
involvement in CA activities.
Training also makes it possible to have
contact with specialists in the topic who can help
in future discussions, participate in reference
panels, suggest bibliographic references, discuss
procedures, or even become consultants.
Ultimately, the impact of CAs is that auditors
apply the skills in practice they acquired in the
training and maintain an international collab-
oration between their peers and specialists for
an extended period of time. In short, auditors
receive theoretical training on the topic they are
auditing by subject matter specialists through
distance courses and face-to-face training. The
knowledge gained, in collaboration with peers
from several SAIs, is immediately applied through
each step of the audit process. The consolidated
audit report, which provides a unique perspective
on a fundamental regional issue, represents the
final touch. (HART et al., 2013).
On the other hand, institutions participating
in the CA should seek to act together throughout
the work, fostering collaboration and respect
between their teams. Transparency, clarity and
openness contribute to establishing a positive
relationship of cooperation based, among other
things, on:
• Receiving auditors appointed by another
institution to participate in the develop-
ment of activities related to the execution
of the audit;
• Sharing mutual knowledge on auditing
standards and procedures, as well as on
the subject matter of the work;
• Enabling the participation of auditors
who integrate audit teams into training
courses and other professional develop-
ment initiatives that are promoted, as
well as seminars, symposiums, meetings
or other events of the same nature;
• Creating virtual environments for discus-
sions and exchange of experiences and
material.
8.6. Execution of the Coordinated Audit
The CAs carried out in OLACEFS have, as a
matter of practice, two face-to-face meetings, one
to start the execution phase
14 and the other to
finish it.
15 In other words, the execution phase of
the CA begins at the end of the on-site Training and
Planning Workshop unless the schedule stipulates
a different date, and closes with the conducting
the on-site Consolidation Workshop of the Audit.
The date and location of the two Workshops
must be confirmed at least two months in advance.
First, an official invitation will be required to be
sent to the highest representatives of the SAIs
involved in the audit. It is then necessary to make
another communication to middle management
to make possible the travel of the officials who
will participate in the respective Workshop. The
duration of these meetings is three to five days,
depending on the complexity of the topic and
the number of SAIs involved.
OLACEFS Coordinated Audits Manual

24
Conducting the Workshops is essential
for ensuring the authenticity and
consistency of the information sent
by the coordinated teams through the
data collection tables. Throughout the
work, the contact with the teams will
allow having an idea of the difficulties
they are facing in order to gather
additional information or giving them
attention.
8.6.1.
Training and Planning Workshop
In the Training and Planning Workshop, the
standardization of knowledge of the audit teams,
the definition of the final schedule and the work
plan of the CA is carried out. This meeting is
essential to ensure that all teams understand what
needs to be done, suggest changes in subsequent
stages of work, and finalize the planning matrix
and work plan. The training of those involved
in the CA is also finalized, with presentations
by specialists on the topic addressed in the CA
to present details and nuances on the subject
and also to clear up doubts of those who will
execute the audit.
It is necessary to clarify that the starting
point is a preliminary proposal for a planning
matrix, but the group will discuss and build the
final version. The planning matrix will serve
as the basis for individual audits carried out
by each SAI in its own country. During the
Training and Planning Workshop, participants
have the opportunity to discuss the scope,
criteria, methods of analysis, possible sources
of information and even possible audit issues
that are not of general interest. In this way,
the resulting planning matrix will be more
likely to be congruent with the interests of the
participating SAIs.
A preliminary version of the planning
matrix should be developed by the coor –
dinating SAI prior to the Training and
Planning Workshop. The details of the
planning matrix should be discussed with
the CA’s participating SAIs and its final
version should be developed in the first
face-to-face meeting to serve as a refer –
ence for the entire audit. It is important to
point out that the final adjustments of the
audit will be made in the corresponding
Training and Planning Workshop.
Videoconferences should be scheduled to
clear up doubts and to keep the work aligned. The
number of videoconferences to be held must be
defined in the Training and Planning Workshop.
Another important point refers to the detail
of the coordinated audit schedule. The schedule
allows synchronizing the work of the various
teams and better organizing their activities, which
facilitates the assignment of its members accord-
ing to the necessary tasks and time available.
Thus, at the end of this meeting, the follow-
ing elements should be in place: CA topic/scope/
approach; methodology; expected results; plan-
ning matrix; work plan; standardized manuals for
data collection and analysis; schedule; definition
of dates and number of videoconferences; defini-
tion of the structure of the consolidated report;
how the results will be communicated; how the
monitoring will be done; and other details of
the CA.
If there are signs of relevant inconsistencies,
it is necessary to demonstrate how these affect
the results and to carry out a new stage of data
collection and analysis.
With this meeting, the planning and training
stage ends and the audit execution stage begins.
From the common planning matrix, the teams
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25
16. Structured guidelines for data collection and analysis should be developed in the audit planning phase, in conjunction with all SAIs.
begin the execution stage of the audit when
appropriate and sufficient evidence is obtained
to support the findings and conclusions of the
audit. Teams should follow the data collection
and analysis procedures contained in the plan-
ning matrix, taking care not to deviate from the
focus of the work.
8.6.2.
Stricto Sensu Execution of Coordinated
Audit
The execution of the audit within each
country should be conducted by the participating
SAIs simultaneously, as much as possible. This
maximizes opportunities to exchange audit
experiences and findings during the implemen-
tation stage. At the same time, this makes it
possible to define uniform proposals for common
difficulties. Also, the fact that individual audits
cover the same period makes their results more
easily comparable, which is highly desirable for
the preparation of the consolidated report.
During this stage it is advisable for each
participating SAI to assess the need for
a meeting with the entities and bodies
involved in order to enable closer inter –
action in the discussion of findings and
possible difficulties encountered, as well
as in the exchange of experiences on
conducting the work.
This can also be, if necessary, a time for
each participating SAI to eventually propose
adjustments to the schedule of activities to the
coordinating SAI. In order for the CA to be more
efficient, it is required that the schedules be
drawn up in as much detail as possible, respect-
ing the reality and situation of each country.
One practice that can help audit teams
during the implementation stage is the possi-
bility of developing structured guidelines for
data collection and analysis.
16 This would allow
the information collected in a decentralized
manner to have a high degree of consistency and
would facilitate the analyses present in the
consolidated report.
8.6.3. Consolidation Workshop The Consolidation Workshop, in turn, is
essential for the discussion and interpretation
of the results, as well as for promoting the gath-
ering of the information necessary to prepare
the consolidation report. The consistency of
the information gathered, the analyses carried
out and the results obtained by all the teams
is then ensured.
SAIs should prepare their individual
findings matrices, or other consolida-
tion documents, and send them to the
Coordinating SAI. The Coordinating SAI
will prepare a proposal for a consoli-
dated findings matrix and send it back
to the participating institutions so that
it can be discussed and evaluated in the
Consolidation Workshop.
For this meeting, the Coordinating SAI will
formally send an invitation to all institutions
involved in the CA to verify which ones express
interest in organizing the event. After the venue
has been defined, the event agenda and the
consolidated findings matrix, or other consoli-
dation documents, should be sent to the SAIs
at least one week in advance for analysis at the
OLACEFS Coordinated Audits Manual

26
17. In some CAs, it is possible that Subnational Audit Institutions participate in the work.
meeting. The matrix will be debated in order
to verify whether all participants agree with the
findings presented.
The Consolidation Workshop completes the
execution stage and begins the final stage of
the audit: the preparation of the Consolidated
Report.
8.7. Preparation and Publication of the
Consolidated Report
The coordinated audit presents two types
of reports: a consolidated report and individual
reports (GUID 9000).
The coordinating SAI begins the preparation
of the consolidated report, after the Consolidation
Workshop with the audit teams, based on the
consolidated findings matrix. On that occasion,
the main individual results of each SAI will be
presented, which will be discussed and compared,
in the interest of their integration into the future
consolidated report. Identified good practices
should also be selected for inclusion in the text.
Likewise, the structure of the consolidated report
should be defined, as well as the responsibility
of the participating institutions in the drafting
of the sections/chapters of the report.
A good reason for producing a consolidated
report is the impact conveyed by the presentation
of common findings and conclusions. Likewise,
the consolidated report can:
• Encourage national governments to adopt
preventive and corrective measures;
• Offer a broad vision that promotes joint
actions by the countries involved in the
problem;
• Inform international organizations and
alert them to take appropriate measures; • Increase public awareness;
• Promote knowledge exchange through
the presentation of best practices and
experiences; and
• Promote cooperation between SAIs.
The consolidated report should not be
confused with the executive summary,
since it does not represent a synthe-
sis or abbreviation of a pre-existing
report. The executive summary is an
optional but very useful product. It is a
differentiated product with a different
purpose, which is to draw attention
to a systemic view of common and
relevant problems identified at the
national or international level. The
document is intended for disclosure,
to be distributed at a time agreed
upon by the participating institutions
according to the CA schedule contained
in the agreement or work plan.
The preliminary version of the consolidated
report is shared with the SAIs
17 of the CA for
analysis and validation. Videoconferences can
be held to address this issue.
It is important that analysis guidelines are
structured with standardized data tables. Stan-
dardized tables not only help auditors to collect
data and structure their analyses into individual
audits, but also enable structured consolidation
of information.
As auditors do not have the same skills,
analytical support guidelines are welcome on
the teams, as long as their importance and
usefulness in arriving at findings and answers
to audit questions can be demonstrated.
OLACEFS Coordinated Audits Manual

27
18. Situations may occur in which the executive summary will replace the consolidated report if this is the decision of the audit teams
and the coordinating SAI.
19. It is important to consider the strategic communication approach, according to the virtual course developed by OLACEFS/ GIZ on this topic.
Some teams may take longer to produce
findings matrices and, in some cases, the
data could only be used subsequently.
Situations such as these may delay the
consolidation of results, compromising
the timeliness of the audit. As a solu-
tion to this problem, schedules should
be well planned and detailed, as well
as videoconferences throughout the
execution.
With input from all institutions involved,
the Coordinating SAI will prepare the final con-
solidated report, which may be accompanied
by an executive summary.
18 With this, this stage
will be concluded.
Each participating institution can inde-
pendently prepare its own report based on the
matrix of individual findings. The individual
reports include the results, conclusions and
recommendations elaborated in the scope
of each national or local audit, and may be
complemented by the results of the audits of
the other participating institutions. The reports
may have identical structures, or be similar in
previously agreed parts.
8.8. Disclosure of the Results of the
Coordinated Audit
19
There should be a common strategy for com-
municating CA results among the participating
SAIs. Coordinating SAIs can not only concentrate
on the preparation of consolidated reports, but
also on how they will be communicated to those
involved in the work. The lack of uniformity in
the communication of results makes it difficult to
achieve the objectives that the audit is intended
to achieve. Thus, the communication of the
results is one of the most important stages of
the CA since, through it, the audited entities and
the society will have knowledge of the reality of
what happens in the region in their countries.
Once the final version of the report is avail-
able, the diagramming and preparation of this
document, the executive summary, as well as the
computer graphics, summary fact sheets, videos
and other possible disclosure products can begin.
The final consolidated report will be sent to
the SAIs for information. It should be presented
to the institution’s senior management so that
they may be aware of the results achieved.
Subsequently, to give continuity to other stages
of audit, the report and/or executive summary
should be sent to the Directing Council and to
the General Assembly of OLACEFS.
Thus, all products generated will be ready to
be presented at the OLACEFS General Assembly
and disclosed to the international community.
The publication of the consolidated
report should consider a possible impact
on the media. For example, the publica-
tion of the report immediately before a
major international meeting may attract
more attention from both the public
and specialists in the field. At the same
time, the timing of the publication is a
significant aspect, as a prolonged delay
in publication can make the findings less
relevant (INTOSAI, 2007).
OLACEFS Coordinated Audits Manual

28
It is important to disclose the consolidated
report to all interested parties, including
multilateral bodies, parliamentary bodies and
management entities interested in the topic,
complementing it, if necessary, with the sub-
mission of individual reports. Depending on the
territorial dimension of the audit approach, the
report may arouse special and diverse interest
depending on the issues addressed by the dif-
ferent organizations.
8.9. Evaluation of the Coordinated Audit
After the conclusion of the coordinated
audit, the participating institutions should
promote discussions regarding the perfor –
mance and execution of the work, reflecting
successes, difficulties, lessons learned and
good practices
An important question to address is whether
the audit objectives defined at the beginning
of the work were actually achieved. The clearer
and more precise the objectives, the better their
critical evaluation will be. In addition, it must
address whether insufficient time and resources
impacted the results of the audit. The results
of the ex post evaluation serve as a basis for
deciding on new measures and corrections of
procedures that can be applied to future audits
(GUID 9000).
Institutions should also consider the
desirability of continuing cooperation during
the monitoring phase, in the event that joint
action on the audited objective allows for new
added value. The results of the audit may also
be useful to assist SAIs in carrying out future
work on correlated issues, or applying similar
methods and procedures.
The ex post evaluation also allows
qualifying and perfecting the selection
process of topics, subjects and objectives
with potential for the development of
future coordinated audits and, thus,
distinguishing new opportunities for
cooperative action (GUID 9000).
8.10. Monitoring of Deliberations
After the audit, it is important to schedule
sequential work to verify whether the proposed
recommendations and determinations are being
implemented. It is imperative to monitor the
implementation of these deliberations and to
accompany the actions taken by managers in
response to what was determined by the control
institution.
There is a tendency to believe that audits
are closed with the communication of the
work performed. However, if monitoring
is not carried out, the work cannot be
considered concluded. Therefore, this
stage completes and finalizes the audit
process (GUID 9000).
The main objective of monitoring is to
increase the probability of solving the prob-
lems identified during the audit, either by the
implementation of the audit results or by other
measures taken by the manager. It also helps
to identify the barriers and difficulties faced by
the manager to solve the problems identified.
The expectation of control created by systematic
monitoring contributes to increase the effective-
ness of the audit.
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29
Considering that the manager has the
responsibility of solving the problems indicated
in the audit, it is up to the manager to present
the proposal of the measures to be adopted and
the respective schedule. This is done through the
action plan, which is a document presented by
the manager to formalize the actions he or she
intends to undertake to address the findings of
the control institution. It basically includes the
schedule with those responsible, the activities
and the deadlines for the implementation of the
audit results. The action plan is also the manual
for the monitoring process.
This way, the action plan can determine that
the monitoring of the evolution of the audited
situation is done by means of a CA on the same
topic and with the objective of evaluating which
actions were implemented in relation to the last
CA. Adopting this strategy, at the end, there will
be a consolidated report where the current infor –
mation will be compared with the information
gathered in the past. In conducting the monitoring work, after
the review of the action plan, the team will
adopt the necessary procedures for the confir –
mation and collection of evidence regarding the
implementation of the audit findings, including
conducting interviews and requiring documents
and information. The control institution respon-
sible for monitoring will evaluate, in the final
monitoring, the appropriateness of applying data
collection and analysis procedures similar to
those used during the audit. The main reason for
applying these procedures is the expectation of
measuring the benefits derived from the audit.
The monitoring report should be a stand-
alone document; i.e., it should contain sufficient
information so that the reading of the audit
report and other monitoring reports is not
necessary for the understanding of the topic.
Basically, the report is structured in such a way
that it presents the implementation status of
the audit findings and demonstrates, the benefit
derived from that implementation analytically.
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9. Summary of the Stages of Coordinated Audits Conducted
at OLACEFS
1 Decision-making for conducting the Coordinated Audit (CA)
1.1 Proposing SAI: Internal interactions in the SAI for the execution of the CA.
1.2 Proposing SAI: Sensitization and sponsorship of senior management and participation of middle management.
1.3 Proposing SAI: Availability of the SAI for coordination of work.
1.4 Proposing SAI: Preliminary designation of SAI resources and equipment to coordinate the CA.
2 Search for National and International Sponsors
2.1 Proposing SAI: Coordination with national and/or international organizations for feasibility, agreements and
financing.
3 Selection of the topic
20
3.1 Proposing SAI: Interaction with the technical area to prepare the CA proposal, which contains the approach/scope
and the sectors that will be involved in the work.
3.2 Proposing SAI: Submission of the proposed CA topic for discussion and improvement within the scope of the
Working Group (WG) or the OLACEFS Commission, if applicable.
3.3 Proposing SAI: If the CA is not linked to the OLACEFS WG or Commission, determine which SAIs or other insti-
tutions could be interested in the topic, by means of questionnaires, surveys or videoconferences, for example.
3.4 Proposing SAI: Obtaining approval by the WG or Commission in the interest of conducting the CA on the estab-
lished topic. If the CA is not linked to a WG or Commission, obtaining that approval in the correlated instances.
3.5 Proposing SAI: Formalization of its availability to be the coordinating SAI of the CA.
3.6 SAI coordinator: After approval of the implementation of the CA, elaboration of materials (brochures, videos and
others) containing information of the CA proposal. In these materials, the relevance of the topic, the objective,
the background, the methodology, the expected results and the preliminary schedule must be foreseen.
3.7 WG, Commission or correlated instance: After approval of the CA, a formal invitation (official letter) containing
the proposal of the CA topic is sent to the SAIs and other interested institutions to participate in the audit. The
materials produced (brochures, videos and others) should be part of that invitation.
4 Formalization of the CA;
4.1 Invited SAIs: Verification of operational readiness to participate in the CA.
4.2 WG, Commission or correlated instance: Receipt of responses on participation in the audit.
4.3 Coordinating SAI and WG, Commission or correlated instance: Instrument to formalize cooperation by participat-
ing SAIs and national and international institutions, containing, among others, the form of participation, types of
contribution, and sponsorship of the CA. This instrument may take the form of Terms of Reference, for example.
4.4 WG, Commission or correlated instance: Obtaining the signatures of the instrument to formalize cooperation by
the participating SAIs and national and international institutions for conducting the CA.
4.5 Coordinating SAI and participants: Designation of resources and equipment to participate in the CA.
4.6 Coordinating SAI and WG, Commission or correlated instance: Institution of communication channels for the
exchange of information.
4.7 Coordinating SAI: Conducting videoconferences with the participation of all stakeholders to discuss the CA pro-
posal: objective, methodology, expected results, schedule, etc.
5 Training
5.1 Coordinating SAI and WG, Commission or correlated instance: Preparation/update of instrumental/basic course
(distance learning): performance audit, works audit, among others.
5.2 Coordinating SAI and WG, Commission or correlated instance: Conducting the instrumental/basic course at a
distance.
20. Step 3 may precede step 2; because, once the topic of the CA has been defined or selected, the search for sponsors would be related
to the topic and objective of the CA.
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5.3Coordinating SAI and WG, Commission or correlated instance: Internal interactions of the coordinating SAI,
and negotiation with content creators/specialists to deal with the creation/updating of a specific course related
to the topic.
5.4 Coordinating SAI and WG, Commission or correlated instance: Implementation of the specific course related
to the topic.
5.5 Coordinating SAI: Interaction with the SAIs to define the venue for the Training and Planning Workshop (face-to-face).
6 Execution of the Audit
6.1 Coordinating SAI: Interaction with the SAIs to define the venue for the Training and Planning Workshop (face-to-face).
6.2 Coordinating SAI: Preparation of the proposal of the CA planning matrix, as well as co-participation with the
participating SAIs.
6.3 Coordinating SAI: Receipt and consolidation of contributions in relation to the planning matrix proposal.
6.4 Coordinating SAI: Preparation for the Training and Planning Workshop.
6.5 Coordinating SAI and WG, Commission or correlated instance: Sending the invitation to participate in the
face-to-face Training and Planning Workshop.
6.6 Coordinating SAI and WG, Commission or correlated instance: Receipt of the confirmation for participation in
the Workshop.
6.7 Coordinating SAI and host SAI: Preparation of the Training and Planning Workshop Agenda.
6.8 Coordinating SAI: Co-participation of the Training and Planning Workshop Agenda and the proposed Planning Matrix.
6.9 Coordinating SAI and host SAI: Conducting the Training and Planning Workshop (face-to-face), with delivery of
training completion certificate, for final definition of the following items: CA topic/scope/approach, work plan,
methodology, audit criteria, working papers, expected results, planning matrix, standardized manuals for data
collection and analysis, schedule, definition of dates and number of videoconferences, way of communicating
results, how monitoring will be done and other CA details. This meeting m
arks the end of the planning stage and
the beginning of the execution stage.
6.10 Coordinating SAI: Preparation of the Minutes of the Training and Planning Workshop.
6.11 Coordinating SAI and WG, Commission or correlated instance: Sending of the Minutes of the Training and
Planning Workshop to the SAIs.
6.12 Coordinating SAI and Participating SAIs: Simultaneous execution of the CA, based on the planning matrix,
schedule, audit criteria, and use of data collection manuals or other previously defined instrument.
6.13 Coordinating SAI and Participating SAIs: Conducting accompanying videoconferences.
6.14 Coordinating SAI: Interaction to define the location of the Consolidation Workshop (face-to-face), including
communication for the organization of that event.
6.15 Participating SAIs: Preparation of the matrix of individual findings of each SAI, or other consolidation documents.
6.16 Participating SAIs: Sending the matrices of individual findings and other consolidation documents to the coor –
dinating SAI.
6.17 Coordinating SAI: Preparation of the proposal for the consolidated findings matrix, or other consolidation documents.
6.18 Coordinating SAI: Sending the consolidated findings matrix to the SAIs.
6.19 SAI coordinator: Preparation for the Consolidation Workshop.
6.20 Coordinating SAI and WG, Commission or correlated instance: Sending of invitation to participate in the Consoli-
dation Workshop.
6.21 Coordinating SAI and WG, Commission or correlated instance: Receipt of the confirmations for participation in
the Consolidation Workshop
6.22 Coordinating SAI and host SAI: Preparation of the Consolidation Workshop Agenda.
6.23 Coordinating SAI: Co-participation in the Consolidation Workshop Agenda.
6.24 Coordinating SAI and host SAI: Conducting the Consolidation Workshop for discussion and validation of the points
to be addressed in the previous consolidated report of the CA and definition of its structure. Completion of the
CA execution stage and start of the final stage of preparation of the Consolidated Report.
6.25 Coordinating SAI: Preparation of the Minutes of the Consolidation Workshop.
6.26 Coordinating SAI and WG, Commission or correlated instance: Sending the Minutes of the Consolidation
Workshop to the SAIs.
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7Consolidated Report
7.1 Coordinating SAI: Preparation of the Previous Consolidated Report
21 by the coordinating SAI.
7.2 Coordinating SAI: Conducting videoconferences for discussion and validation of the items to be included in the
Consolidated Report.
7.3 Coordinating SAI: Consolidation of contributions made to the previous Consolidated Report.
7.4 Coordinating SAI: Co-participation in the Consolidated Report with SAIs for contributions/validation.
7.5 Coordinating SAI: Adjustments for the production of the final version of the Consolidated Report, including possible
translations. This stage marks the culmination of the preparation phase of the Consolidated Report.
8 Disclosure of the Results of the CA
8.1 Coordinating SAI: Layout of the Consolidated Report and preparation of the executive summary, computer graphics,
summary fact sheets, videos and other possible products of disclosure.
8.2 Coordinating SAI: Sending the diagrammed version of the Consolidated Report and other disclosure products to
the SAIs for their knowledge.
8.3 Coordinating SAI, WG, Commission or correlated instance and Participating SAIs: Presentation of the Consolidated
Report and other products of disclosure to the high administration of the respective institutions.
8.4 Coordinating SAI and WG, Commission or correlated instance: Disclosure of the results achieved by the CA to
the OLACEFS General Assembly.
8.5 Coordinating SAI and WG, Commission or correlated instance: Disclosure of the results achieved to the inter –
national community.
9 Evaluation
9.1 Coordinating SAI and Participating SAIs: CA evaluation.
9.2 Coordinating SAI and Participating SAIs: Programming and preparation of the Action Plan for CA Monitoring,
if applicable.
9.3 Coordinating SAI and Participating SAIs: Definition of procedures for gathering evidence regarding the imple-
mentation of audit findings.
9.4 Coordinating SAI and Participating SAIs: Evaluation of the Action Plan.
10 Monitoring
10.1 Coordinating SAI and Participating SAIs: Preparation of the Monitoring Report with the objective of:
• Increasing the probability of solving the problems identified during the audit;
• Identifying the barriers and difficulties faced by the manager to solve the problems indicated.
• Increasing the effectiveness of the audit.
10.2 Coordinating SAI and Participating SAIs: Preparation of the action plan to meet the demands arising from the
Monitoring Report.
21. In parallel with that, SAIs can independently prepare their own report, based on their individual findings matrix.
REFERENCES
Brazil. Court of Accounts of the National State. Coordinated Audits
Guidelines. Approved by Resolution Segecex 19, of November 27,
2019. Brasilia: TCU, Education External Control Secretariat, 2019.
_____. Auditing Standards of the Court of Accounts of the
National State (NAT). Approved by Resolution TCU 168, of June 30,
2011. Brasilia: TCU, 2011.
HART, V., DANNI, LS & DUTRA, P.H. Coordinated audits as a
capacity building strategy. International Journal of Government
Audit. INTOSAI, October 2013. Available at: http://www.intosai.org/fileadmin/downloads/downloads/3_committees/3_goal3/IJGA_
Issues/2013/ijga_oct13_es.pdf . Access: Dec.2013.
International Organization of Supreme Audit Institutions (INTOSAI).
Cooperative Audits between SAIs. GUID 9000. Available at:

Professional Pronouncements

9000-9999
_____. Cooperation between Supreme Audit Institutions: tips
and examples for cooperative audits. Vienna, 2007. Available at:
http://www.issai.org .
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Responsible Team
Coordinated Audit Task Force
Federal Court of Accounts of Brazil
Chamber of Accounts of the Dominican Republic
Office of the Comptroller General of the Republic of Ecuador Court of Accounts of the Republic of El Salvador
Office of the Comptroller General of the Republic of Peru
Address
TRIBUNAL DE CONTAS DA UNIÃO
OLACEFS Capacity Building Committee SAFS Qd 4 Lote 1 – Anexo III – Sala 110 CEP: 70.042-900 – Brasília-DF – Brasil +55 61 [email protected]
Department of International Relations Ricardo André BeckerMacleuler Costa Lima
Rodrigo Lima Barbosa
Camila de Paula Veloso Victoria Vila Chaud
Taís Valeria Guerra Chaves
Support:
OLACEFS Coordinated Audits Manual

The OLACEFS is an autonomous, independent and apolitical organism,
created as a permanent association, responsible for performing functions
of specialized scientific research and developing activities of capacity
building, technical expertise, advice and assistance, in order to promote
the development and improvement of its members.
www.olacefs.com
The OLACEFS Capacity Building Committee (CCC), headed since 2016 by SAI
Brazil, has the mission to promote the development of SAIs professional and
institutional capacities, contributing to strengthen management efficiency
and public administration modernization.
http://www.olacefs.com/creacion-de-capacidades-ccc/