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


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

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

  1. 1. © OECD Maximising the SAI’s impact in strengthening the accountability, transparency and integrity of government and public sector entities The UK Experience Martin Sinclair Former Assistant Auditor General, UK NAO 20 June 2018 Tunis, Tunisia Regional Conference for Supreme Audit Institutions of the European Neighbourhood South Region
  2. 2. © OECD Sustainable Development Goals
  3. 3. © OECD 1 ISSAIs • ISSAI 1 (INTOSAI P1)- The Lima Declaration • ISSAI 10 (INTOSAI P10) - Mexico Declaration on SAI Independence • ISSAI 12 (INTOSAI P12) - The Value and Benefits of SAIs • ISSAI 20 (INTOSAI P20) - Principles of Transparency and Accountability • ISSAI 21 (INTOSAI P21) - Principles and Good Practice
  4. 4. © OECD UK National Audit Office Vision “We help Parliament to hold Government to account for spending public money. In doing so, we drive improvements in public services.” The NAO has : • broad obligations for providing statutory audits on behalf of Parliament; • the ability to draw on a range of approaches and information in holding government to account; • the protection and support of Parliament in forming and communicating independent audit judgements. Through using the rights and duties Parliament has given the NAO they aim to provide Parliament with system-wide , integrated and independent public audit.
  5. 5. © OECD UK National Audit Office Strategic Plan 2018-19 to 2020-21 Developing and Applying Knowledge Increasing our influence Delivering high performance Accountability and public service improvement
  6. 6. © OECD Developing and Applying knowledge (1) “ we carefully plan our work to meet the needs of Parliament and from this draw out insights that are most likely to drive positive change across the public sector” •High quality work o Long term commitment to applying international standards ( ISAs/ISSAIs) o Continuous development of methodological approaches o Focus on collaboration and knowledge sharing within and between teams o Intensified quality assurance procedures •Programme of work o Meet statutory obligations for financial and compliance audit o Audit work designed to be of interest to audited bodies and Parliament o Designed to identify systemic issues of wider importance and spread good practice •Support for Parliament o Public Accounts Committee o Select Committees o Members of Parliament
  7. 7. © OECD Developing and Applying knowledge (2) Organised to be effective •Accuracy of high volume services •Major programmes and projects •Regulation •Effective centre of government •Effective local Services and financial sustainability •Delivery through networks Expert networks •Commercial and contracting •Corporate finance •Digital •Operations and process management •Programme and project management •Methods, economics and statistics
  8. 8. © OECD Developing and Applying knowledge (3) Financial and Compliance Audit •absolute focus on maintaining high standards - annual peer review •premium on collegiate working to ensure consistency in audit opinions and sharing of best practice •adding value through reporting to management on process and control improvements •significant investment in reliance on controls; data analytics and audit automation •integrated work with performance audit to annual departmental reports for parliament and analysis of risks to government finances Performance Audit •quality assurance at every stage and intensive scrutiny at each decision point •collegiate working and strong encouragement to draw in expertise •premium on re-using learning from previous studies •investigations - presentation of facts without drawing audit conclusions
  9. 9. © OECD Increasing influence (1) “we aim to improve the awareness and opinion of the NAO held by our audiences including MPs and the bodies we audit such that we effect positive change and government is more likely to implement our recommendations and look to us as a source of guidance.” •External relations - disseminating findings to the right groups of people and influencing them act o Director of Parliamentary Affairs o active use of the media o external engagement - conferences, workshops and publications o investment in website, social media channels and other digital communication •Adding value for auditees o engagement with senior officials o engagement on specific studies, emerging findings and post study meetings o better understanding of auditees needs Delivering value in a changing environment
  10. 10. © OECD Increasing influence (2) Financial and Compliance Audit • demonstrating high quality services and added value - appointed auditors of the Bank of England and BBC in 2017 • recognised by the accounting and auditing profession as a major voice and contributor in the debates on accounting and auditing standards • actively consulted by the Ministry of Finance (Treasury) on developments in public financial management and financial reporting • respected commentator on the financial sustainability of local services - health, education, local government, police etc. • active in drawing out system wide learning Performance Audit • deepening expertise reflected in higher quality reports • improving relevance of performance audit reports - produced more quickly closer to decision points • reporting on major programmes as they are being delivered leading to improved management and greater focus on emerging risks. For example High Speed Rail; Nuclear Power Stations; Defence procurement • Coverage of the affordability of major programmes
  11. 11. © OECD Delivering high performance “we use our funds cost effectively and make sure we get the best from our people.” •professional, heavy investment in training and developing people covering technical, managerial and behavioural competencies •strong emphasis on organisational culture to promote collaborative working, knowledge sharing and mutual support •open, learning organisation •Inclusive working environment and diverse workforce •data led organisation •investment in digital technologies - business systems, audit support software, data analytics •delivery efficiency savings •investment in diversity of staffing A model organisation
  12. 12. © OECD Measuring Performance Enabler Objective What success looks like Measurement Developing and applying knowledge Cost effective delivery of work programme leading to positive change Successful delivery of programme Work leads to positive change (accountability/improvement) Financial savings Number of reports and outputs; number of PAC hearings supported Case studies, agreed with auditees Value of financial savings agreed with auditees Increasing influence Stakeholder awareness and response to work Recommendations accepted and implemented Parliamentarians support the work of the NAO Senior stakeholders within auditees rate the NAO’s work highly Percentage of recommendations accepted and implemented Annual MPs survey and tracking of NAO mentions in Parliament Independent feedback from stakeholders Delivering high performance Cost effective use of funds and organisational performance Continued efficiency gains with reduction in quality of the work At least 80% of resources spent on frontline work NAO staff have high work satisfaction and engagement Annual net expenditure against 20110-11 baseline (-25%) Ratio of expenditure on frontline to expenditure on corporate services functions Annual staff survey
  13. 13. © OECD Conclusions •Through using the rights and duties Parliament has given the NAO they aim to provide Parliament with system-wide , integrated and independent public audit. •Continuous focus on adding value - through high quality accountability and promoting service improvement and best practice •An open learning organisation which is continually developing to respond to its external environment •An organisation which endeavours to demonstrate the best practice it preaches