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Agenda-Roundtable on The Role of Supreme Audit Institutions. Tirana. 14-15 June 2017

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Fraud and corruption causes tremendous damage to public institutions ranging from financial loss, to loss of organizational performance, reputation and credibility. Supreme Audit Institutions are one of the key players in the fight against corruption. By virtue of their oversight of public finances and their role in promoting transparency and accountability in the public sector they play an important role in creating an enabling environment for good governance.
SAIs, however, have differing mandates for fighting fraud and corruption, and face significant challenges in meeting the expectations of stakeholders when it comes to preventing, detecting and reporting on fraud and corruption.
In order to discuss and consider the challenges that SAIs within the Network face in combating fraud and corruption the SAI of Albania has agreed to host a roundtable. The roundtable will provide an opportunity to present the expectations for SAIs in combatting fraud and corruption and examples of practice in EU Member States and Network countries. The roundtable will also provide an opportunity for Presidents and Auditors General as well as senior management of SAIs of the Network, to discuss amongst each other the issues and challenges they face in dealing with fraud and corruption, as well as potentially identifying solutions.

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Agenda-Roundtable on The Role of Supreme Audit Institutions. Tirana. 14-15 June 2017

  1. 1. 2 Rue André Pascal 75775 Paris Cedex 16 France mailto:sigmaweb@oecd.org Tel: +33 (0) 1 45 24 82 00 Fax: +33 (0) 1 45 24 13 00 www.sigmaweb.org This document has been produced with the financial assistance of the European Union. It should not be reported as representing the official views of the EU, the OECD or its member countries, or of beneficiaries participating in the SIGMA Programme. The opinions expressed and arguments employed are those of the authors. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. As SIGMA is part of the Organisation for Economic Co-operation and Development (OECD), the same conditions of use apply to its publications: http://www.oecd.org/termsandconditions. The Role of Supreme Audit Institutions in Combatting Fraud and Corruption Network of SAIs of EU Candidate and Potential Candidate Countries and the European Court of Auditors 14-15 June, 2017 Tirana, Albania Hosted by SAI of Albania Agenda
  2. 2. 2 Background Corruption is most commonly defined as the misuse or the abuse of public office for private gain. It can come in various forms and a wide array of illicit behaviour, such as bribery, fraud, nepotism, falsification of records, theft and embezzlement. Corruption causes tremendous damage to public institutions ranging from financial loss, to loss of organizational performance, reputation and credibility. Supreme Audit Institutions are one of the key players in the fight against fraud and corruption. By virtue of their oversight of public finances and their role in promoting transparency and accountability in the public sector they play an important role in creating an enabling environment for good governance. However SAIs have differing mandates in fighting fraud and corruption, and face significant challenges in meeting the expectations of stakeholders when it comes to preventing, detecting and reporting on fraud and corruption. The Network of Supreme Audit Institutions of EU Candidate and Potential Candidate Countries and the European Court of Auditors (the Network) has identified in its outline work plan the need for an event to examine the role of Supreme Audit Institutions in combatting fraud and corruption. Objective of the Roundtable The objective of the roundtable is to create a platform for discussion amongst the Network SAIs about their role in combatting fraud and corruption, the challenges they face in doing this and fulfilling the significant expectations of stakeholders. The roundtable will consider the expectations set out for SAIs in the ISSAIs. This will consider both the expectations that SAIs lead by example in the fight against fraud and corruption, upholding the required ethical standards, as well as the work and reporting they are required undertake to prevent and detect fraud and corruption. The discussion will also be informed by examples of practice from EU member state and Network SAIs, to identify potential examples of good practice from which the SAIs could build on their existing capacities and find potentially applicable solutions. This will consider  How SAIs can maintain and assure their integrity  SAIs role in prevention versus detection  Cooperation with other institutions involved in combatting fraud and corruption  Cooperation between SAIs in combatting fraud and corruption Participants are encouraged to take an active part in the Roundtable and contribute to the exchange of experiences and views on the basis of their own specific experiences. The presentations that will be provided at the beginning of each session will be around 20 to 25 minutes and the agenda will be managed flexibly to enable sufficient time for discussion.
  3. 3. 3 Wednesday 14 June 2017 8.30 Welcoming coffee / registration 9.00 Opening of the Roundtable, welcome Mr Bujar Leskaj - Chairman SAI Albania Mr Janusz Wojciechowski - Member of the European Court of Auditors Ms Bianca Brétéché – Senior Advisor SIGMA 9.30 The requirement of the ISSAIs – Mr Alastair Swarbrick, Senior Advisor SIGMA The presentation examines the requirements of the ISSAIs in respect of fraud and corruption and the responsibilities of public auditors in this area. Followed by Questions & Answers 10.30 Coffee / tea break 11.00 The role of SAIs in fighting fraud and corruption: The approach and experiences of the Swedish National Audit Office - Mr. Goran Hyltander, Director responsible for organising the handling of fraud and corruption at the SNAO SNAO has developed over time a clear understanding of its role in preventing and fighting fraud and corruption as well as other criminal offences. It has built up a small internal unit with capacity for dealing with cases of suspected criminal offense and the ongoing relation to law enforcement. This presentation will highlight the main principles of the SNAO approach and experiences with building internal capacity and managing external stakeholder expectations. Questions and Answers followed by Discussion taking into account the following questions:  What is the SNAO role in investigating fraud and corruption?  Are there alternative approaches and what are the advantages and disadvantages?  What do external stakeholders expect from SAIs with regard to fraud and corruption?  How can those expectations be met and/or managed? 12.30 Lunch 14.00 IntoSAINT - A Tool to assess the integrity of Supreme Audit Institutions Mr. Dragoljub Kovincic, Head of the Financial Audit Methodology Department of the State Audit Office of BiH The presentation will give an overview of the IntoSAINT self-assessment tool
  4. 4. 4 that SAIs can use for analysing their integrity risks and assessing the maturity of their integrity management systems. The tool is targeted at preventing corruption and generates a list of management recommendations for supporting the integrity of the organisation in question. It is a management tool enabling the user to design a tailor-made integrity policy and at the same time to raise integrity-awareness among its staff. IntoSAINT can be an important tool for the implementation of the ISSAI 30, Code of Ethics. Questions & Answers followed by discussion taking into account the following questions:  How does IntoSAINT help to demonstrate that an SAI is leading by example and working ethically in its use of public resources?  What are the strengths and weaknesses of the IntoSAINT tool?  What can SAIs expect to get out of an IntoSAINT assessment?  - How can the tool be used within the Network? 15.30 Coffee / tea break 16.00 Open discussion: Stakeholder Management with regard to the role of SAIs in fighting fraud and corruption:  What are the experiences so far?  What worked, what didn’t?  What are the main risks that need to be managed internally and externally? 17.00 Conclusion of the first day 17:30-18:30 Visit to the Gallery of Art 18:45-19:45 Free time 20.00 Dinner hosted by SAI Albania
  5. 5. 5 Thursday 15 June 2017 8.30 Welcoming coffee 9.00 Leading by example – Ethics and integrity (ISSAI 30) Mrs. Albana Gjinopulli, Director of Methodology and Development in ALSAI ALSAI has been involved in the EUROSAI Task Force Audit & Ethics which has been developing guidance to implement the revised ISSAI 30 and guidelines to audit integrity. Questions & Answers followed by discussion taking into account the following questions:  How can SAIs be seen to be leading by example in the fight against fraud and corruption?  What are the challenges to this  What are SAIs experiences in demonstrating their integrity? 9.45 Cooperation between Supreme Audit Institutions (SAIs) Ms Blanka Bolerazká, Head of unit for transport, industry and energy audit in the Czech SAI – NKU The presentation will focus on the principles of ISSAI 5700 and provide practical examples of how they can be applied in practice. The INTOSAI Working Group on Fight Against Corruption and Money Laundering (FACML) has developed guidelines for the audit of corruption prevention (ISSAI 5700) that was endorsed during the 2016 INCOSAI. This guideline is designed to help SAI auditors in preparing and conducting the audit of anti-corruption policies and procedures in government organizations within the scope of their mandate. This presentation will highlight the main principles of the NKU’s (SAI of the Czech Republic) approach, the principles set down in ISSAI 5700 and provide a practical example of the audit of corruption prevention through the NKU’s and the Bundesrechnungshof (SAI of Germany) joint report about the parallel audits both of the EU-wide awarding of building contracts and of corruption prevention. Questions & Answers followed by discussion taking into account the following questions:  How can the mandate of SAIs differ as to the combating corruption?  What profit can SAIs expect from international cooperation?  What problems can SAIs face during international cooperation?
  6. 6. 6 10.30 Coffee / tea break 11.00 Closing Comments Mr Bujar Leskaj - Chairman SAI Albania 11.15 Open discussion about the role of SAIs in combatting fraud and corruption and how to take it forward within the Network 12.15 Conclusion Mr Janusz Wojciechowski - Member of the European Court of Auditors Ms Bianca Brétéché - Senior Advisor SIGMA

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