GAO's International Protocols (31-JAN-06, GAO-06-394SP).
This document contains the protocols governing the U.S.
Government Accountability Office's (GAO) work that has
international components or implications. These protocols provide
clearly defined and transparent policies and practices on how GAO
will interact with U.S. federal departments and agencies, other
national governments, and international organizations in its
international work. They identify what international
organizations and supreme audit institutions (SAI) can expect
from GAO. These protocols are intended to cover most situations
that arise during the course of GAO's work and are consistent, to
the extent applicable, with the protocols that govern GAO's work
for the Congress and with U.S. federal agencies.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-06-394SP
ACCNO: A46081
TITLE: GAO's International Protocols
DATE: 01/31/2006
SUBJECT: Agency missions
Auditing procedures
Auditing standards
Foreign policies
International cooperation
International organizations
International relations
Protocols
Policies and procedures
Transparency
International Auditor Fellowship Program
International Monetary Fund
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GAO-06-394SP
* January 2006
* Letter 1
* GAO's International Protocols
* GAO's International Protocols
* Introduction
* Sources of GAO's Work
* GAO's Approach and Guiding Principles
* International Work Resulting in Written Products
* Audits and Reviews of International Programs and Activities
* Cooperative Audit Work
* Protocols for U.S. Federal Agencies with Programs or Activities
Overseas
* Protocols for International Organizations
* Notifying International Organizations
* Holding Entrance Conferences for International Organizations
* Coordinating with International Organizations
* Holding Exit Conferences with International Organizations
* Giving International Organizations the Opportunity to
Comment on GAO Work
* Protocols for Foreign Government Ministries and Departments
* Protocols for Supreme Audit Institutions
* General Protocols for Issuing Products on International Work
* Completion of Work
* Presenting Testimony
* Handling and Disclosing Information
* Protocols for Collaboration with International and National
Accountability Organizations and International Development
Organizations
* International Audit Forums
* International Auditor Fellowship Program
* Technical Assistance
* International Visitors Program
* Requests for Information
* Press Policy
* http://www.gao.gov
Letter1
GAO's International Protocols
3
Introduction 3
Sources of GAO's Work 3
GAO's Approach and Guiding Principles 4
International Work Resulting in Written Products 5
Protocols for U.S. Federal Agencies with Programs or Activities Overseas 7
Protocols for International Organizations 8
Protocols for Foreign Government Ministries and Departments 13
Protocols for Supreme Audit Institutions 14
General Protocols for Issuing Products on International Work 15
Protocols for Collaboration with International and National Accountability
Organizations and International Development Organizations 18
Press Policy 21
January 31, 2006Letter
This document contains the protocols governing the U.S. Government
Accountability Office's (GAO) work that has international components or
implications. These protocols provide clearly defined and transparent
policies and practices on how GAO will interact with U.S. federal
departments and agencies, other national governments, and international
organizations in its international work. They identify what international
organizations and supreme audit institutions (SAI) can expect from GAO.
These protocols are intended to cover most situations that arise during
the course of GAO's work and are consistent, to the extent applicable,
with the protocols that govern GAO's work for the Congress and with U.S.
federal agencies.
I firmly believe that these protocols, which are grounded in applicable
professional standards and GAO's core values of accountability, integrity,
and reliability, will enable us to conduct international work more
consistently, efficiently, and effectively; achieve GAO's strategic goals;
support improved government performance and accountability worldwide; and
better serve the Congress and the American people.
To ensure the broadest practical exposure to these protocols throughout
the international community, GAO pilot-tested the protocols through
October 2005. Minor refinements have been made based on comments received.
Along with members of the GAO team, I look forward to using these
protocols to continue to serve the Congress and the American people while
maintaining a constructive relationship with the entities relating to
GAO's international work. Questions or comments about GAO's International
Protocols may be directed to Helen H. Hsing, Managing Director, Strategic
Planning and External Liaison, at (202) 512-2639 or via e-mail at I
[email protected].
David M. Walker Comptroller General of the United States
GAO's International Protocols
Introduction
GAO is a professional and nonpartisan legislative branch agency that
supports the U.S. Congress by reviewing the performance of federal
agencies, assessing federal policies and programs, analyzing the financing
of government activities, and anticipating emerging issues. In this era of
increasing global interdependency, GAO often conducts its work
internationally.
These protocols are general principles and policies governing
international work undertaken by GAO. This work, which generally results
in GAO reports, includes audits, reviews, and related
information-gathering activities on international programs or activities
involving U.S. federal agencies and, when requested by the Congress or
applicable congressional committees, U.S. participation in international
organizations, such as the World Bank; the International Monetary Fund
(IMF); the North Atlantic Treaty Organization (NATO); and the United
Nations, as well as cooperative audit work that is performed with national
audit offices (GAO counterparts known as supreme audit institutions or
SAI) in other countries.
GAO also collaborates with international and national accountability
organizations in other countries, such as the International Organization
of Supreme Audit Institutions (INTOSAI) and the International Federation
of Accountants (IFAC), and development institutions, such as the World
Bank. This collaboration does not result in a GAO report and generally
focuses on promoting principles related to government accountability, such
as financial management and internal control.
Sources of GAO's Work
GAO undertakes work through three primary means: (1) U.S. congressional
mandates, (2) U.S. congressional requests, and (3) legal authority
allowing the Comptroller General of the United States to undertake work on
his own initiative that is intended to support the U.S. Congress.
GAO's Approach and Guiding Principles
To effectively support the Congress and carry out our work both
domestically and overseas, GAO must be professional, objective,
fact-based, nonpartisan, and nonideological in all of its work. GAO
products and services conform to generally accepted and applicable
auditing, accounting, investigative, and evaluation principles and
standards.1 GAO will only undertake work that is within its scope of
authority and competency and will exercise the independence necessary to
guarantee that its products and work conform to applicable professional
standards and GAO's core values of accountability, integrity, and
reliability.
GAO's international protocols are consistent with the guiding principles
and practices contained in its Congressional Protocols and Agency
Protocols, where applicable.2 Adhering to these protocols and applicable
principles and standards, GAO analysts and auditors are responsible for
planning, conducting, and reporting their work in a professional and
timely manner. They are required to obtain sufficient, competent, and
relevant evidence to afford a reasonable basis for any related findings,
conclusions, and recommendations.
While the specific protocols vary to some extent depending on the nature
of the work and the location where GAO is conducting its fieldwork, GAO
adopts a consistent general approach across its international work. For
U.S. federal agencies and international organizations that are the focus
of its work, GAO (1) notifies them before initiating work; (2) keeps them
informed of its progress while conducting its work; (3) discusses the
completeness, accuracy, and implications of information gathered during
its work with their representatives at an exit conference; and (4) gives
them an opportunity to review and comment on the results of its work that
involves them before publicly issuing the results. As noted, GAO will
coordinate interaction with international organizations with the lead U.S.
agency responsible for implementing U.S. policy at the organization and
will provide advance notification to the Department of State before
initiating work.
To benefit from and leverage opportunities to learn from others'
experiences as well as share GAO's knowledge and experiences, GAO has
designated its Strategic Planning and External Liaison unit to serve as
the primary point of contact for communicating, coordinating, and
collaborating with international colleagues. For example, Strategic
Planning and External Liaison facilitates cooperative work with other
SAIs. This helps ensure that GAO's work complements the efforts of others,
that crosscutting goals are mutually reinforcing and efficiently
implemented, and that such international work is consistent with GAO's
mission and available resources.
International Work Resulting in Written Products
GAO's international work resulting in written products generally involves
audits and reviews of U.S. government-funded programs or activities that
have international implications or components, U.S. participation in
international organizations, or cooperative audit work. In conducting this
work, GAO staff interview and collect documents from program officials and
decision makers representing U.S. and foreign governments, international
organizations, nongovernmental organizations, and the private sector who
can provide perspectives on how programs or management practices work. GAO
staff may also use published reports and studies from other governments or
international organizations. Obtaining this information may involve
international travel to conduct in-person interviews or may be
accomplished through other means, such as telephone interviews or e-mail
exchanges. To the extent possible without compromising its independence,
GAO coordinates overseas travel and contact with foreign government
officials with the U.S. Department of State.
Audits and Reviews of International Programs and Activities
GAO conducts audits and reviews of international programs and activities
involving U.S. federal agencies and international organizations. GAO
often conducts work at U.S. federal agencies on international issues such
as trade, military activities, foreign assistance, diplomacy, nuclear
security, and financial markets. In addition, the Congress often directs
GAO to examine issues that involve programs and activities of
international organizations of which the United States is a member, such
as the World Bank, IMF, NATO, and the United Nations. GAO coordinates
interaction with these organizations with the lead U.S. agency responsible
for implementing U.S. policy at the organization and notifies the
Department of State. These requests often require GAO to obtain documents
and meet with officials from several international organizations. For
example, a series of congressional requests for GAO to review U.S. and
international efforts to bring stability to the Balkans led to interviews
with officials and staff at NATO, the World Bank, IMF, the Organization
for Security and Cooperation in Europe, and several agencies within the
United Nations.
Cooperative Audit Work
Because GAO and many other national audit offices conduct similar types of
work, GAO sometimes engages in joint audit work with them on common
issues. This type of international work may result in a formal written
product. This work can be structured in one of two ways: (1) concurrent or
parallel work, in which separate teams from two SAIs conduct their own
work, simultaneously but report separately, or (2) joint work, in which a
single team composed of staff from both SAIs does the work and issues a
single report. Examples of joint audits include work done with
international colleagues on trade and environmental issues and on the
effectiveness of a jointly-developed weapons system.
Protocols for U.S. Federal Agencies with Programs or Activities Overseas
When working at federal agencies, GAO follows the protocols outlined in
its Agency Protocols. GAO's Agency Protocols summarizes GAO's procedures
for obtaining access to information from U.S. federal agencies. Before
beginning international fieldwork associated with such work, GAO notifies
and coordinates with (1) the Department of State, appropriate U.S.
embassies for nondefense work, and the cognizant federal agency, and (2)
the Departments of Defense and State and appropriate overseas military
commands for defense-related work. GAO asks either the local U.S. embassy
or the U.S. military command, or both, to assist in arranging fieldwork at
U.S. or host government military or civilian facilities when such work is
needed. GAO also requests assistance from the U.S. embassy or military
command when fieldwork is needed in locations with special security or
transportation circumstances. To the extent possible without compromising
GAO's independence, GAO gives a U.S. embassy official the opportunity to
attend its meetings with foreign government officials. When appropriate
and as a matter of professional courtesy, GAO notifies the cognizant SAI
of any fieldwork planned in its country.
Protocols for International Organizations
The Congress frequently asks GAO to conduct audits or knowledge-sharing
activities that involve access to information or staff at international
organizations where the United States is a member, such as the World Bank
or NATO. GAO's interaction with the international organization during the
course of this work varies widely-from onetime requests for specific
program information to reviews of an international organization's programs
or operations. GAO notifies and coordinates with the Department of State
and the lead U.S. agency if a review will involve significant contact with
an international organization.3 Depending on the extent of contact needed
for a particular review, GAO may also (1) notify the international
organization, through the lead agency, of the review before conducting
work; (2) hold an entrance conference (an initial meeting between GAO and
related international organization representatives); (3) coordinate with
the organization during the work; (4) hold an exit conference (a meeting
between GAO and related international organization representatives
typically held at the end of GAO's data collection and analysis phase);
and (5) give the international organization an opportunity to review and
comment on the results of work related to the organization before GAO's
report is released to the public. GAO conducts its work in a manner
consistent with the international organization's internal policies and
procedures for dealing with external audit entities. If following such
policies and procedures would impair GAO's independence and ability to
perform the work and report results impartially, GAO will seek to
negotiate a mutually acceptable arrangement, report the impairment in the
scope and methodology section of the report, or decline to perform the
work.
GAO obtains much of the information needed to conduct a review from the
lead U.S. agency responsible for implementing U.S. policy at the
organization or from the offices of the U.S. representative assigned to
the organization. Because GAO does not have a statutory right of access to
information from international organizations and they generally are not
subject to U.S. law, obtaining additional information and meeting with
staff at an organization such as the World Bank, IMF, NATO, World Trade
Organization, and United Nations depends upon the organization's
cooperation. Obtaining such information is subject to the specific
protocols outlined here, which are designed to expedite this process and
maintain good relations.
Notifying International Organizations
Before beginning work that focuses on an international organization, GAO
notifies, in writing, the Department of State and the lead U.S. agency
involved in formulating U.S. policy related to the institution. To the
extent practical, the notice
o identifies the source and authority for the work;
o identifies the GAO point of contact (name, telephone number, and
electronic mail address), team performing the work, and a unique
identification number (the engagement code);
o describes the objectives or key questions of the work;
o indicates where the work will be performed at the time of notification,
if known;
o indicates when the work is expected to start; and
o identifies a time frame for holding the initial meeting (the entrance
conference) between GAO and related international organization
representatives.
GAO staff also request that the lead U.S. agency inform appropriate
international organization representatives of its work. For example, GAO
staff ask Department of the Treasury representatives to inform the World
Bank of any work GAO undertakes that involves that institution. When the
international organization's external auditor is a SAI, GAO also notifies
the SAI about the work. When appropriate and as a matter of professional
courtesy, GAO notifies the cognizant SAI of any fieldwork planned in its
country.
Holding Entrance Conferences for International Organizations
Once the international organization receives notification of GAO's work,
entrance conferences generally are held with appropriate officials from
(1) the lead U.S. government agency charged with formulating U.S. policy
at the organization; (2) the U.S. representative's office at the
organization, such as the U.S. Executive Director at the IMF; and (3) the
international organization. The meetings with these officials can often be
combined into a single meeting if all parties agree. During these
meetings, GAO discusses the (1) source of the work; (2) roles and
responsibilities of GAO staff; (3) data and access to officials that are
needed; (4) key objectives defined as research questions; (5) timing and
locations where GAO expects to conduct its work, when known; and (6) any
need for special clearances. During the entrance conference with the
international organization, GAO also asks officials to designate a key
contact to provide potential sources of information related to the work
objectives, such as key personnel, available studies, or electronic files.
Coordinating with International Organizations
Throughout the assignment, GAO staff remain in close contact with the
organization, the U.S. representative at the organization, and the U.S.
agency with policy responsibility. Because GAO work at an international
organization can involve a variety of interactions, in some instances GAO
and the organization agree to specific written procedures on how this
information is to be obtained and protected from disclosure. Before
requesting information from an international organization, GAO staff
attempt to ensure that the data are not available from the U.S. government
or public sources.
Holding Exit Conferences with International Organizations
If the information obtained from the organization will figure prominently
in the written report, GAO generally holds an exit conference with the
organization to discuss (1) the completeness and accuracy of the
information that has been gathered and (2) the implications of this
information and GAO's preliminary conclusions and expected
recommendations. Exit conferences are generally held with appropriate
officials from (1) the lead U.S. government agency responsible for
formulating U.S. policy at the organization, (2) the U.S. representative's
office at the organization, and (3) the international organization. A
draft report is not provided prior to or at the exit conference. Written
material provided at the exit conference is generally limited to a
compilation of key information collected. Preliminary conclusions and
potential recommendations that flow from the factual information collected
may be discussed but are not provided in writing.
Giving International Organizations the Opportunity to Comment on GAO Work
After completing its work, GAO generally shares findings or observations
related to the international organization with the organization. These
findings or observations are communicated through the lead agency
responsible for formulating U.S. policy at the organization. For example,
GAO sends a draft report to the Department of the Treasury for IMF and
World Bank engagements and to the Department of State for engagements
related to the United Nations. This gives the organization an opportunity
to comment on the information in GAO's report before it is released to the
public. The specific procedures to be followed vary and depend upon the
nature and extent of the GAO work and any procedures that the organization
and GAO may have developed over time.
As part of its quality assurance process, GAO gives an international
organization the opportunity to comment on a draft report, or sections of
a draft report, to which it is a party.4 When the program or operations of
a particular international organization are the primary focus of the
report, the entire draft report generally is shared with the organization.
When several organizations are the focus of the work, GAO may send
relevant excerpts of the draft report to the cognizant international
organization. Written comments provided through signed correspondence from
the organization designated to comment on the draft report are published
in the final GAO report, along with GAO's assessment of the comments. As
with GAO's reviews of domestic agencies, copies of the draft report are
sent to the relevant organization for review and comment; simultaneously,
the draft is offered to the congressional requester for informational
purposes. Copies are transmitted to the organization through the lead U.S.
agency. By law, the Senate Governmental Affairs and House Government
Reform committees may request, when a draft product is sent to an agency
for comment, a copy of any draft product generated under GAO's legislative
authority that was not conducted at the request of either House of
Congress, a committee, or a Member.5 GAO will advise these committees when
such drafts are sent to the agency for comment.
Occasionally, GAO collects nonpublic sensitive information from the
organization during the review. To ensure that this information is not
inadvertently disclosed to the public, GAO generally gives the
international organization draft segments to review that may have relied
on nonpublic sensitive information before the official draft is sent for
comment. GAO does not expect the entire review process to exceed the
30-day maximum allowed under its established policies. In addition, GAO
expects international organizations to protect draft GAO reports from
premature disclosure.
Protocols for Foreign Government Ministries and Departments
GAO occasionally meets with officials of foreign governments to collect
information on the impact of U.S. programs or activities in their country.
When initiating a study that requires interaction with a foreign
government, GAO provides written notification to (1) the State Department
if foreign travel is involved; (2) a representative of each country
included in the study, such as an embassy representative; and (3) the SAI
from each country included in the study, when appropriate. The
notification describes the assignment's objectives, scope, and methodology
and names the appropriate GAO contact for the assignment. The notification
also offers the opportunity for an entrance conference, where appropriate,
to discuss the scope and nature of GAO's work in more detail. When
conducting work overseas, GAO coordinates its activities with the
appropriate U.S. Chief of Mission or principal officer and considers his
or her views with respect to those activities.6
In conducting studies, GAO generally works with U.S. government officials,
foreign embassy representatives in the United States, and other SAIs to
identify program officials and other subject matter experts who may be
able to provide information. GAO works with representatives from the State
Department and foreign governments to facilitate interviews and other
data-gathering activities. To the extent possible without compromising
GAO's independence, GAO gives a U.S. embassy official the opportunity to
attend its meetings with foreign government officials. In addition, to
ensure the quality of its work, GAO makes arrangements for professional
translation and interpretation services when necessary to conduct its
work.
Whenever it is feasible, GAO holds a meeting with the host country's
designated representatives at the conclusion of a visit to the country. As
part of its quality assurance process, GAO offers these representatives an
opportunity to comment on the completeness and accuracy of GAO's
description of their programs and practices. GAO may also seek comments
from subject- matter experts who provided information during the study.
Protocols for Supreme Audit Institutions
Cooperative audit work with counterpart SAIs must comply with GAO's audit
standards and procedures. In addition, this type of work must be approved
by the Comptroller General. Because cooperative audit work can be complex,
all parties should carefully consider a number of factors before deciding
to engage in such work. These factors include policies and procedures
related to records access, security clearances, audit standards and
related standards of evidence, relationships to the legislature and
reporting options, media and public relations, and working language(s),
cost, timing, and technology compatibility. Once a decision has been made
to embark on a cooperative audit, GAO works with the counterpart SAIs to
prepare a formal agreement, often known as a memorandum of understanding.
General Protocols for Issuing Products on International Work
The following protocols guide GAO's interactions with international
organizations with regard to (1) completing its work, (2) presenting
testimony, and (3) handling and disclosing information.
Completion of Work
Consistent with generally accepted government auditing standards, GAO
prefers to use published products to communicate the final results of its
work because they (1) communicate the results consistently to the Congress
and all other interested parties, (2) make the results available to the
public, (3) build a readily available subject-matter record for future
use, and (4) facilitate follow up to determine whether appropriate
corrective measures have been taken when needed. However, an oral briefing
to the Congress may be used when GAO (1) determines that further work is
not warranted; (2) provides information that is readily available to the
public, such as that in Inspector General reports; or (3) develops a
summary of previously issued GAO products that does not contain any new
findings, conclusions, or recommendations. GAO notifies the appropriate
international entity when its work is terminated without a written
product.
GAO's goal is to post written products on GAO's Web site www.gao.gov
within 24 hours of their issuance or release. All products have a targeted
issue date. GAO will notify requesters approximately 30 calendar days
before they are to receive a product and generally accommodate their
requests for restrictions on the release of the product for up to 30
calendar days beyond the issuance date. GAO reserves the right to release
any product that has been issued to the congressional requester but is
under restriction if the product's contents are made public prior to the
expiration of the restriction period. GAO products that contain classified
or restricted data are not posted on the Web site. Classified products are
distributed only to recipients who are authorized by U.S. statute or
regulation and have a need to know.
Presenting Testimony
Congressional committee or subcommittee chairs frequently request that GAO
prepare testimony statements and that GAO witnesses appear at hearings.
GAO is required to follow the rules of the Senate and the House of
Representatives and relevant committees or subcommittees in connection
with any such testimony. Therefore, GAO's international protocols are
modified in such instances to comply with these requirements. For example,
because most hearing appearances are requested and statements are
delivered within short time frames or are based on work that is new and
quickly developed, ongoing, or already completed, GAO generally does not
hold an entrance conference with officials from the relevant international
organizations. When officials need to be contacted for information that
was not previously obtained or was not part of a previous review, GAO
notifies the organization through the lead U.S. agency of the need for
access to the information.
For testimony based on new work, regardless of whether it is a preliminary
or final product, GAO obtains the international organization's views on
the information collected from it to (1) validate the accuracy of data
gathered from that organization and (2) discuss the implications that flow
from the data gathered. The international organization's views are
generally obtained through a meeting with the official designated to speak
for the organization or through other means, such as via a telephone
conference call. These views are then reflected in the testimony
statement. If the international organization is unable to schedule a
meeting to provide its views within the time frame specified by GAO, the
testimony states that GAO was unable to obtain the international
organization's views. GAO does not seek an organization's views on
testimony in cases where (1) disclosure of an audit or evaluation's
results could pose risks to individuals and their confidentiality or (2)
premature disclosure of information could compromise the results of the
work. Generally, when the testimony statement is based on previously
reported work, GAO does not seek the international organization's views.
GAO distributes its written testimony in accordance with the rules of the
Senate or House of Representatives, including the applicable committees'
rules.
Handling and Disclosing Information
GAO secures all information obtained during the course of its work. When
GAO needs access to proprietary or other sensitive information, it
complies with all applicable statutory and regulatory requirements,
including obtaining the necessary security and other clearances for
assigned GAO staff. By law, GAO is required to give the U.S. agency
information the same level of confidentiality accorded by the agency, and
it applies the same policy to information obtained from international
organizations. GAO generally does not sign a nondisclosure or other
agreement as a condition of gaining access to sensitive or proprietary
data to which it is entitled.
While GAO is not subject to the Freedom of Information Act, its disclosure
policy generally follows the spirit of the act, consistent with GAO's
duties and responsibilities to the Congress. It is GAO's policy not to
provide to the public records that originated in another agency or a
nonfederal organization. Instead, GAO refers those who request such
records to the originating organization. Further information on the public
availability of the documents and data that form GAO's workpapers can be
found in 4 C.F.R. part 81.
GAO will grant Members of Congress, upon their written request, access to
its audit documentation at GAO offices or will provide copies of selected
audit documentation after a product has been made publicly available.
After a product has been issued to a requester but is not yet publicly
available, GAO may grant access to specific, selected audit documentation
after receiving a written request from the requesting Member(s). In this
situation, copies of the audit documentation will not be provided until
the report has been made publicly available. This access is subject to
legal and privacy considerations, such as those concerning taxpayer return
information and protected banking information.
Protocols for Collaboration with International and National Accountability
Organizations and International Development Organizations
GAO engages in many different interactions and liaison activities,
including audit forums, with other international and national
accountability organizations, such as INTOSAI and counterpart national
audit offices, and international development organizations, such as the
World Bank, to leverage resources; share knowledge and experiences; and
promote standards of accounting, auditing, financial management, and
internal control. These interactions and liaison activities include (1)
sponsoring an International Auditor Fellowship Program, (2) providing
technical assistance to SAIs, (3) receiving visiting delegations from SAIs
and other foreign government organizations, and (4) responding to
international information requests. GAO's Strategic Planning and External
Liaison unit is the central contact point for this work with international
accountability organizations to ensure that GAO presents a consistent face
to this community. At the same time, Strategic Planning and External
Liaison also coordinates and works closely with other GAO offices, as
needed, to fulfill this responsibility.
International Audit Forums
GAO is a member of INTOSAI, the principal international organization
dedicated to (1) promoting the exchange of audit and financial management
information among its member nations and (2) providing a network for the
international public sector audit community. INTOSAI's current membership
includes the national audit offices (that is, SAI) of participating
countries. GAO is a member of INTOSAI's Governing Board, and is actively
engaged in INTOSAI's audit, information technology, internal controls,
public debt, environmental auditing, and program evaluation initiatives.
GAO also participates in other international audit forums, such as the
International Consortium on Governmental Financial Management.
International Auditor Fellowship Program
GAO established its International Auditor Fellowship Program in 1979 to
promote improved auditing and financial management practices
internationally, with an emphasis on developing nations. This program
includes an extensive curriculum to develop and enhance the fellows' audit
knowledge and skills. To participate, potential fellows must be nominated
by their national audit offices. GAO's Strategic Planning and External
Liaison unit, which coordinates the program and its curriculum, considers
several factors during the selection process. Because the program is
designed for middle-to-senior-level managers, attention is given to the
applicants' responsibilities and background and to how they expect to
apply their program experiences when they return to their offices.
Although participants are selected from all INTOSAI regions, English is
used as the common language, so the nominees' English skills are
important. As a final criterion, an attempt is made to maintain a
reasonable balance among INTOSAI's regional working groups over time. The
sponsoring country must cover the fellow's salary, travel costs, and
subsistence expenses. The costs have frequently been paid by one of
several international aid organizations after an application for
assistance by the respective SAI has been approved. Many of these
graduates have subsequently assumed key leadership positions in their
respective SAIs and become part of an extensive network of contacts in
SAIs worldwide.
Technical Assistance
Periodically, GAO staff travel to other countries to provide technical
assistance to a host country's SAI. The purpose of this assistance ranges
from providing an overview of GAO's mission, operations, and audit
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