To be able to fulfil their functions and ensure their potential value to citizens, SAIs need to be seen as trustworthy. SAIs only deserve trust if they themselves are objectively judged as being credible, competent and independent and can be held accountable for their operations. In order to make this possible, they need to be model institutions, setting an example from which others in the public sector and the auditing profession at large can learn.
ISSAI 12 expectations Ensuring appropriate transparency and accountability of SAIs Ensuring good governance of SAIs Complying with the SAI’s Code of Ethics Striving for service excellence and quality Capacity building through promoting learning and knowledge sharing
PRINCIPLE 8: Ensuring appropriate transparency and accountability of SAIs PRINCIPLE 9: Ensuring good governance of SAIs PRINCIPLE 10: Complying with the SAI’s Code of Ethics PRINCIPLE 11: Striving for service excellence and quality PRINCIPLE 12: Capacity building through promoting learning and knowledge sharing
The notion of transparency refers to the SAI’s timely, reliable, clear and relevant public reporting on its status, mandate, strategy, activities, financial management, operations and performance. In addition, it includes the obligation of public reporting on audit findings and conclusions and public access to information about the SAI.
SAIs publish (on website) a variety of information to demonstrate transparency Organisational structure Senior management travel/hospitality expenses Senior management remuneration Senior Management register of interests Environmental Impact reports Payments to suppliers over a certain threshold Contracts awarded over a certain threshold Audit quality reports
SAI’s Financial statements are audited and public SAIs make public what their total budget is and report on the origin of their financial resources and how those resources are used. SAIs measure and report on the efficiency and effectiveness with which they use their funds. SAIs assess and report on their operations and performance in all areas SAIs may also use audit committees (with majority of independent members)
Consultation on and publication of strategic and annual work plan Publication of annual performance (activity) report Key performance indictors Annual financial statement/report External feedback such as website consultations, stakeholders satisfaction surveys Independent external scrutiny External audit of the financial statement/report and the KPIs Results of audit made public
ISSAI 12 principle 8 should make pubic its strategy ISSAI 20 Principle 3 SAIs communicate the scope of audit activities that they undertake under their mandate
Good practices – consultation and publication on strategic and annual plans
Annual performance (activity) reports used to Demonstrate managing operations economically, efficiently, effectively and in accordance with laws and regulations and reports publicly on these matters
ISSAI 20 Principle 6 SAIs assess and report on their operations and performance in all areas SAIs measure and report on the efficiency and effectiveness with which they use their funds SAIs may use performance indicators to assess the value of audit work for Parliament, citizens and other stakeholders SAIs follow up their public visibility, outcomes and impact through external feedback
Annual Financial Statement
ISSAI 20 Principle 6 SAIs make public what their total budget is and report on the origin of their financial resources (parliamentary appropriation, general budget, ministry of finances, agencies, fees) and how those resources are used. SAIs measure and report on the efficiency and effectiveness with which they use their funds
Who audits the auditors
ISSAI 12 - SAIs should be subject to independent external scrutiny, including external audit of their operations, and make available these reports to stakeholders. ISSAI 20 Principle 6 - SAIs’ financial statements are made public and are subject to external independent audit or parliamentary review
Many SAIs have performance indicators. Some SAIs have dedicated public reports on this topic. Some performance indicators used: Number of performance reports Rate of SAIs audit plan execution Rate at which recommendations are implemented Financial/non-financial benefits resulting from SAI’s recommendations implemented Number of testimonies/presentations before Parliament/Congress Timeliness of audit report finalisation A number of SAIs use external feedback such as website consultations, stakeholders satisfaction surveys, media coverage.
- SAIs employ sound management practices, including appropriate internal controls over its financial management and operations. This may include internal audits and other measures. - SAIs’ financial statements are made public and are subject to external independent audit or parliamentary review. - SAIs assess and report on their operations and performance in all areas, such as financial audit, compliance audit, jurisdictional activities (SAIs constituted as Courts), performance audit, programme evaluation and conclusions regarding government activities. - SAIs maintain and develop skills and competencies needed to perform the work to achieve their mission and meet their responsibilities. - SAIs make public what their total budget is and report on the origin of their financial resources (parliamentary appropriation, general budget, ministry of finances, agencies, fees) and how those resources are used. - SAIs measure and report on the efficiency and effectiveness with which they use their funds. - SAIs may also use audit committees, made up of a majority of independent members, to review and provide input to their financial management and reporting processes. - SAIs may use performance indicators to assess the value of audit work for Parliament, citizens and other stakeholders. - SAIs follow up their public visibility, outcomes and impact through external feedback.
ISSAI 12 Principle 9.2 SAIs should periodically submit their performance to independent review, for example peer review
A number of SAIs have been subject to peer reviews and the results have been posted on their websites.
ISSAI 12 Principle 11.6 SAIs should establish a monitoring process that ensures that the SAI’s system of quality control, including its quality assurance process, is relevant, adequate and operating effectively.
ISSAI 20 Principle 4 SAIs should implement an appropriate system of quality assurance over their audit activities and reporting and subject such system to periodic independent assessment to ensure that their quality management framework is suitably designed and operating effectively
SAIs also conduct internal reviews of their audits.
A good practice some SAIs employ is to publish the results of internal/external quality reviews on their websites, in their annual reports or a report on quality
ISSAI 20 Principle 9 SAIs publicly report the results of peer reviews and independent external assessments
IntoSAINT, a tool to assess the vulnerabilities and the maturity of the integrity controls of SAIs and to strengthen integrity in SAIs. Once the SAI sets the example, the focus can shift to integrity of the public sector of the SAI’s country.
ISSAI 20 Principle 7: SAIs report publicly on the results of their audits and on their conclusions regarding overall government activities. - SAIs make public their conclusions and recommendations resulting from the audits unless they are considered confidential by special laws and regulations. SAIs report on the follow up measures taken with respect to their recommendations SAIs also report publicly on overall audit outcomes, e.g. the government’s overall budget implementation, financial condition and operations and, overall financial management progress
Reports published when submitted to Parliament, President or other appropriate body Example sof SAIs providing high level summary reports to make more undrerstandble
ISSAI 20 Principle 8: SAIs communicate timely and widely on their activities and audit results through the media, websites and by other means. - SAIs communicate openly with the media or other interested parties on their operations and audit results and are visible in the public arena. SAIs encourage public and academic SAI reports are available and understandable to the wide public through various means (e.g. summaries, graphics, video presentations, press releases). interest in their most important conclusions
Presentation by L. Marcinkoswki, SIGMA(French), Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region, June 2018
Une organisation modèle
• Les ISC doivent prouver qu’elles méritent leur
indépendance en étant une organisation
o “Les ISC comprennent qu’elles ne mériteront la confiance que
si elles sont elles-mêmes jugées crédibles, indépendantes et
responsables. Elles doivent à cet effet servir de modèle (…)”
• Les normes ISSAI 1, 10, 11, 12, 20, 21, 30, 40 ;
les principes fondamentaux de l’audit
Les attentes en termes de transparence
et de responsabilité
• Rendre publics leurs mandat, responsabilités,
mission et stratégie
• Appliquer des normes élevées d’intégrité et de
déontologie au personnel à tous les niveaux
• Gérer les opérations de façon économique,
efficiente, efficace et en conformité avec les lois et
règlements et rendre compte publiquement de ces
• Soumettre à un contrôle externe, y compris à un
audit externe indépendant leurs opérations et
mettre ces rapports à la disposition des parties
La planification et la performance de l’ISC
• Tenez-vous des consultations et divulguez-
vous votre plan de travail annuel et
• Préparez-vous et publiez-vous un rapport
(d’activité) de performance annuel ?
o Les indicateurs clés de performance
o La déclaration/le rapport financier(ère) annuel(le)
o Les réactions externes, notamment les consultations sur le
site web, les enquêtes de satisfaction des parties prenantes
• Vous soumettez-vous à un examen externe ?
o Un audit externe de la déclaration/du rapport financier(ère)
et des indicateurs de performance clés
o Les résultats de l’audit sont rendus publics
L’examen de la performance et de la qualité
• Sous soumettez-vous à des examens
indépendants périodiques ?
o Notamment une évaluation par les pairs
• Existe-t-il des évaluations externes périodiques
du cadre de contrôle de la qualité –
o conçus et fonctionnant efficacement
• Les examens internes/externes de la qualité sont-
ils publiés ?
o sur les sites web
o dans les rapports annuels
• Vous êtes-vous engagé à suivre un
comportement éthique ?
• Avez-vous un Code d’éthique/de déontologie ?
o Confirmation annuelle de la conformité à un code
o Conflit d’intérêt des déclarations de chaque mission d’audit
• Sensibilisez-vous votre personnel ?
o Formation des nouveaux membres du personnel
o Mises à jour annuelles/régulières pour l’ensemble du
o IntoSAINT – outil d’évaluation de l’intégrité
Les rapports d’audit
• Vos rapports d’audit sont-ils divulgués ?
o Sur le site web
o Dans les rapports analytiques
• Vos recommandations sont-elles mises en
o Rapports de suivi
o Systèmes de surveillance
• bases de données/systèmes électroniques
• Certains pays les rendent publics
• Associez-vous le Parlement et les parties
(couvert dans la séance de demain)