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PPT North Macedonia, SIGMA Workshop on Digital Auditing for SAIs, Skopje, November 2019

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PPT North Macedonia, SIGMA Workshop on Digital Auditing for SAIs, Skopje, November 2019

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PPT North Macedonia, SIGMA Workshop on Digital Auditing for SAIs, Skopje, November 2019

  1. 1. IT Audit experience – SAO MK Network of SAIs of EU Candidate and Potential Candidate Countries and European Court of Auditors, Skopje, 6-7 November 2019 • Mr. Sasho Jakovchevski, Head of IT Audit
  2. 2. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Audit topic • The effectiveness and efficiency of the measures and activities taken by the Ministry of Information Society and Administration for the full implementation of the information management system of human resources in institutions of the public sector • Basis for audit: the Annual Program of the State Audit Office for 2018 and 2019. • Audit object: The Human Resource Management Information System
  3. 3. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Human Resource Management Information System (HRMIS) The main benefits of establishing the HRMIS: • Establishment of a precise Register of employees. • Automating the processes of human resource management. • Improving the efficiency of the operation. • Existence of up-to-date data for employees. • Simple and prompt preparation of statistical reports. • Reducing the costs associated with employee management.
  4. 4. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Characteristics of the IT system Years of development and implementation of the IT system: 2014-2016 Owner of the IT system: Ministry of Information Society and Administration Cost of the IT system: Approximately 2 million euros Number of modules: 4 modules Users in public sector: 1.304 public institutions Users of salary module: 27 public institutions The number of civil servants whose data is in the IT system: 80.371
  5. 5. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Modules in HRMIS … is organized in four main modules: Module for personal records of employees Public Sector Employee Performance Management Module Module for calculation of salary Module for generating reports
  6. 6. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Concept of the pilot audit • Audit approach • Macedonian IT Audit Handbook • Performance Audit Manual • Active IT Audit Handbook • Extra criteria • Performance vs compliance: • Performance audit • Compliance with laws and IT standards
  7. 7. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE AMS • The audit is performed using the Audit Management System • https://ams.dzr.mk • Home page • Databases of Auditees • Annual Plan • Audit Folder • Discuss / Forum • Library • Reports
  8. 8. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Active IT Audit Manual (AITAM) • Objective of this tool is to put in practice the “WGITA – IDI Handbook on IT Audit for Supreme Audit Institutions” • Objective: Helps to plan an IT audit … collect findings … share knowledge
  9. 9. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Auditees • Ministry of Information Society and Administration • State Administrative Inspectorate • All public institutions Sample of public institutions (users of IT system):  Department for General and Joint Matters of Government  Agency for Foreign Investments  Public health institution: Dermatologic Clinic  State Statistical Office  Municipality of Karposh  Medical High school  Ministry of Health  Government of the Republic of North Macedonia
  10. 10. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Resources - 1 • Documents: • Different legal acts: Law on Administrative Officers, Law on Public Sector Employees, Law on Public Revenue Office, Law on benefits from mandatory social insurance • Reports (annual report of registry, previous audit reports etc.): Annual report from the register of public sector employees • Strategies: • Strategy for reform on public administration • Action Plan for the public administration reform strategy
  11. 11. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Resources - 2 • IT policies and procedures • Other: Catalog of jobs in the public sector • Databases: • IT system for human resources management • Interviews: In the Ministry of Information Society and Administration In the State Administrative Inspectorate In the Department for General and Common Affairs of Government IT system users Developer(s) of HRMIS Helpdesk
  12. 12. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE The structure of audit: • According to the IT audit manual of SAO, three areas were selected for IT audit: • IT governance • IT operations • IT security and application controls In addition, characteristically for performance audit a problem tree was compiled, where key audit issues were raised in the three areas mentioned above.
  13. 13. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Time schedule of audit • Preliminary research • Preliminary research report • Audit program • Field-work • Findings • Audit report (draft) • Audit report (final)
  14. 14. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Audit Report SUMMARY I. BASIC INFORMATION II. AUDIT GOALS, SCOPE AND AUDIT METHODOLOGY III. AUDIT FINDINGS IV. CONCLUSION V. RECOMMENDATIONS
  15. 15. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Structure of the findings in the audit report Management of IT system and human resource data The sustainability of the IT system The usage of the IT system and user skills User rights Functionality of the IT system Data quality
  16. 16. NETWORK OF SAIS OF EU CANDIDATE AND POTENTIAL CANDIDATE COUNTRIES AND ECA, 6-7.11.2019, SKOPJE Main audit findings • Approximately 2 million euros went for development of IT system, but only one module out of four is widely used. • Institutions do not keep human resources data in the IT system. • The quality of data in the IT system is poor. • Data are not available to make decisions. • Access permissions of IT system are not well defined and configured. • Several institutions have not appointed a person responsible for updating the data in the IT system.
  17. 17. Контакт saso.jakovcevski@dzr.gov.mk www.dzr.mk

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