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© OECD
Regional Conference for Supreme Audit Institutions of the
European Neighbourhood South Region
Being a model organis...
A model organisation
• SAIs should demonstrate they deserve their
independence through being a model
organisation
o “SAIs ...
4
Expectations for Transparency and
Accountability
• Make public their mandate, responsibilities,
mission and strategy
• App...
SAI Planning and Performance
• Do you consult and make public your strategic
and annual work plan?
• Do you prepare and pu...
Performance & Quality Review
• Do you have periodic independent review ?
o for example peer review
• Is there a periodic e...
Ethics
• Are you committed to ethical behaviour?
• Do you have Code of Ethics/Conduct?
o Annual confirmation of compliance...
Reporting on Audits
• Are your audit reports made public?
o Website
o Summary reports
• Are your recommendations implement...
• Is your SAI a model organisation?
• Are you leading by example?
10
Presentation by L. Marcinkowski, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neigh...
Presentation by L. Marcinkowski, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neigh...
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Presentation by L. Marcinkowski, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region, June 2018

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Presentation by L. Marcinkowski, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region, June 2018

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Presentation by L. Marcinkowski, SIGMA (English), Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region, June 2018

  1. 1. © OECD Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region Being a model organisation through leading by example Lech Marcinkowski, SIGMA 20 June, 2018 Tunis, Tunisia
  2. 2. A model organisation • SAIs should demonstrate they deserve their independence through being a model organisation o “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 …” (ISSAI 12) • ISSAIs 1, 10, 11, 12, 20, 21, 30, 40; Fundamental Auditing Principles 1
  3. 3. 4
  4. 4. Expectations for Transparency and Accountability • Make public their mandate, responsibilities, mission and strategy • Apply high standards of integrity and ethics for staff at all levels • Manage operations economically, efficiently, effectively, and in accordance with laws and regulations and report publicly on these matters • Be subject to independent external scrutiny, including external audit of their operations, and make available these reports to stakeholders 5
  5. 5. SAI Planning and Performance • Do you consult and make public your strategic and annual work plan? • Do you prepare and publish annual performance (activity) report? o Key performance indictors o Annual financial statement/report o External feedback such as website consultations, stakeholders satisfaction surveys • Do you undergo external scrutiny ? o External audit of the financial statement/report and the KPIs o Results of audit made public 6
  6. 6. Performance & Quality Review • Do you have periodic independent review ? o for example peer review • Is there a periodic external reviews of quality control framework – o designed and operating effectively • Are the Internal/External reviews of quality published? o websites o annual reports 7
  7. 7. Ethics • Are you committed to ethical behaviour? • Do you have Code of Ethics/Conduct? o Annual confirmation of compliance with code of ethics/conduct o Conflict of interest declarations for each audit engagement • Do you raise awareness of your staff? o Induction of new staff o Annual/regular updates for all staff o IntoSAINT – integrity assessment tool 8
  8. 8. Reporting on Audits • Are your audit reports made public? o Website o Summary reports • Are your recommendations implemented? o Follow-up reports o Monitoring systems • databases/electronic systems • some countries make these public • Do you engage with parliament and stakeholders? (covered in tomorrow’s session) 9
  9. 9. • Is your SAI a model organisation? • Are you leading by example? 10

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