Participation of SAO Hungary in developing IDI e-courseware

2018-07-16 13:00   |   Author: Dr. Vargha Bálint Tamás

SAO of Hungary contributes to the development of e-courseware that aims to strengthen SAIs as exemplary ethical institutions

There is one requirement being equally important for each Supreme Audit Institution around the globe: to fulfil their tasks in an impartial and unbiased manner. This can only be achieved if auditors themselves show intact personal integrity and superior moral quality. As auditors serve the public, the ethical benchmark that they are expected to meet are of a higher standard than the one obliging ordinary citizens. To articulate and put into effect these ethical standards is primarily the task of SAIs themselves. In the meanwhile it also has to be born in mind that ethical norms - being more strict than the rule of law - can easily lead to abuse as well. For this very reason, forming end interpreting ethical norms always requires special precaution and prudence.


ISSAI 30 is the international standard - articulated by the international community of SAIs - that sets the fundamental principles for the ethical infrastructure of SAIs. It is the bottom-line common strand for all SAIs. The standard defines those five core values that help individual SAIs to build their ethical infrastructure. It does also set forth that the implementation of the standard has to be in conformity with the traditions of the SAI and customs of the particular society. IDI has developed a programme component that aims to assist SAIs in interpreting and better implementing ISSAI 30. SAO of Hungary is providing both financial and professional support for this programme. IDI - being the development initiative of the international community of SAIs (INTOSAI) - has been founded with the purpose of aiding supreme audit institutions to build and strengthen institutional capacities. Since 2015 SAO has committed itself to provide financial and professional support for IDI. As part of this support SAO attached his experts into IDI programme SAIs Fighting Corruption (IDI SFC), as mentors since 2016. The recently most active programme component of IDI SFC aims to help carry out cooperative performance audit of national anti-corruption frameworks. This component has held its meeting in Budapest the fall of 2017.


A component of IDI SFC aims to help supreme audit bodies to become exemplary institutions in ethics - organizations that lead by example through embedding principles of ISSAI 30 into their daily operation. For this purpose IDI did also prepare a Guidance that can help SAIs to interpret and implement ISSAI 30. According to the approach of IDI the Guidance becomes alive once it is also reflected into a courseware. This online course on the implementation of ISSAI 30 can be accessed by any SAI from around the globe. The online course will be delivered on a special platform (Webinar) developed for this purpose, where ppt-s, videos, video call and chatroom enables participants to gain real time course access.

The SAO of Hungary has received the invitation to participate in developing the e-course material with regard to its previous assistance in IDI SFC and the internationally renowned Integrity Project launched by SAO in 2011.
The first milestone in the development of the e-course material is a collaborative workshop held from 18th July – 25th July 2018, that serves to design the individual modules of the courseware. Two experts from the SAO of Hungary being experienced in the Integrity Project, as well as in online courses will attend this meeting.
Supporting the e-coursware development further strengthens the alliance between the SAO and IDI, founded on a common engagement in creating an integrity based institutional environment.


Erzsébet Németh
supervisory manager
Bálint Vargha
auditor counsellor