Azerbaijan’s cooperation with the International Organization of Supreme Audit Institutions (INTOSAI) began shortly after the country joined the organization in 2002. Since then, the Chamber of Accounts of the Republic of Azerbaijan has become an active participant in the international audit community, contributing to the exchange of experience, the development of standards, and the implementation of best practices in public financial management.

The partnership with INTOSAI’s structural unit, the INTOSAI Development Initiative (IDI), has been particularly fruitful. Within this framework, key projects have been implemented, including the assessment of performance under the SAI Performance Measurement Framework (SAI PMF), the development of a comprehensive Strategic Development Plan for 2021–2025 under the Strategic Planning, Monitoring, and Reporting (SPMR) program, and participation in the Professional Education for SAI Auditors (PESA) program.

Today, the Chamber of Accounts of Azerbaijan not only benefits from IDI support but also acts as a resource partner, assisting other countries—for example, within the framework of the Global SAI Accountability Initiative (GSAI) with Tajikistan. This evolution of cooperation—from receiving support to sharing its own experience—serves as a clear example of how international partnership contributes to the sustainable development of public institutions.

AZERTAC presents an interview with Einar Gørrissen, Director General of the INTOSAI Development Initiative.

- How does the INTOSAI Development Initiative (IDI) support the capacity building of Supreme Audit Institutions (SAIs)?

-Our focus is building capacity for Supreme Audit Institutions (SAIs) around the world to strengthen public financial management, transparency, and oversight. To accomplish this, we provide tailored support to SAIs. That means that we work closely with a SAI to determine its needs and then provide the appropriate support to meet them – be it technical support in governance, audit practices, or long-term development, we want to make sure that SAIs are equipped to meet local demands. For example, for an SAI's specific digital auditing practices, we offer initiatives to train SAI auditors in assessing digital solutions or programs that governments have implemented, or we work with SAI governance and IT teams to identify a broader IT strategy and structure so that a SAI can perform its duties efficiently.

-What are the priority areas of activity outlined in the IDI Strategic Plan for 2024–2029?

-Our Strategic Plan for 2024-2029 is guided by our vision for independent, credible, and sustainable SAIs for better societies and improved lives. The three key strategic objectives are sustainability, digitalization, and public trust in SAIs. All our support is linked to each of these priorities – we want to see sustainable solutions for SAIs; we are helping SAIs manage their digital strategies; and we are aware that in this geopolitical context, public trust is a crucial tool for SAIs to deliver impactful results.

-Which support mechanisms offered by the IDI are considered most effective for SAIs?

-We'd like to think that all of our IDI Initiatives are the "most effective"! But to highlight two very meaningful areas of our work, the Professional Education for SAI Auditors – PESA - and Strategic Planning, Monitoring, and Reporting – SPMR – both stand out in our suite of services. Through these, we offer professional development and certification to build sustainable SAI audit practices, and we support SAIs in building tailored strategic plans to enhance their performance over the long term. In addition, our network for peer support helps SAIs to engage with others to deepen their knowledge and expand their international collaboration. And, speaking of collaboration, we are also working with SAIs to help them foster public trust through and with Civil Society Organizations (CSOs). Another example of collaboration is with the Inter-Parliamentary Union (IPU), where we are hosting workshops with SAI leaders and parliamentarians to promote mutual understanding of the role SAIs play in public financial management.

-What joint initiatives have been implemented within the framework of IDI's cooperation with INTOSAI's Regional Organizations?

-In recent years, we have worked with INTOSAI's regional organizations on a range of initiatives. This includes capacity development initiatives in financial, performance, and compliance auditing, as well as organizational issues like human resource or quality management. We have delivered regionally focused workshops and initiatives on cooperative audits on globally relevant topics, such as climate change adaptation or SDGs and leadership workshops for heads of SAIs. These initiatives are designed so that all SAIs in the region – including Azerbaijan – can participate either as beneficiaries or as resource peers, sharing expertise and building regional capacity together.

-In which areas of cooperation has the Supreme Audit Institution of the Republic of Azerbaijan — the Chamber of Accounts — been involved through the IDI, and which of these initiatives can be considered the most successful?

- We are really pleased to see the Chamber of Accounts of Azerbaijan's commitment to strategic management through its successful completion of the SAI Performance Measurement Framework (SAI PMF) assessment and its subsequent development of a comprehensive Strategic Development Plan for 2021–2025. Having undertaken these projects despite challenges such as the COVID-19 pandemic, the plan, and the SAI's progress in its implementation, reflects the successful SPMR approach. It also highlights the value of international cooperation through IDI. In addition, the Chamber of Accounts has recently taken on the role as peer support in the Global SAI Accountability Initiative – GSAI – with Tajikistan. This important role and connection were established due to the Chamber's successful implementation and participation in SPMR and PESA.

-In which future IDI activities could the Chamber of Accounts of the Republic of Azerbaijan participate?

- All our initiatives are open to SAI participation, and we welcome the Chamber of Accounts of Azerbaijan to apply and join us! To highlight a few new and upcoming initiatives, I would suggest our support to audit Sustainable Development Goals (SDGs). This is an opportunity to evaluate progress on implementing the UN 2030 Agenda for SDGs, including results and outcomes from the recent COP meeting hosted in Baku. We are also looking at ways to support SAIs in setting up audit quality management systems, enhancing SAI-CSO collaboration, and of course in building core competencies for SAIs in digitalization.