About Intosaint, Nesrine Selmi, Algiers 8-9 April 2015

© OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
The role of the Court of Accounts in
preventing and fighting fraud and corruption
Intosaint
Selmi Nesrine, Court of Accounts, Tunisia
Algiers, 8-9 April 2015

Concept of
integrity has a
wide scope,
beyond fraud and
corruption
Self Assessment
helps to promote
integrity
awareness =>
SAINT
SAIs can lead by
example and
learn from each
other =>
IntoSAINT
1

Integrity?
2
- Integrity is defined by time, place and
function
- Integrity is also about values, norms and
decency

3
Personal integrity
Individual characteristics
of honesty,
trustworthiness and
uprightness
Behaviour that complies
with defined standards
and rules
Acting in the public
interest / not private
interest
Civil servants act with integrity if
they observe the values and
standards of good
administration

4
Organisational integrity
Behaviour of personnel defines
integrity of organisation
Every organisation runs integrity-
risks
Management responsibility to
control these risks / remove
temptations
It also refers to virtue,
incorruptibility and the state of
being unimpaired
An organisation must also
do all it can to ensure that
its personnel cannot
succumb to temptation
Integrity policy calls for a combination of
repression and prevention.

Precondition for government authority and
public confidence
Integrity is a precondition for the effective and
continuous performance of the public sector.
5
Integrity in the public sector
Integrity: not only laws and rules but also
moral responsibility

6
Two approaches of Integrity
Negative approach of Integrity Positive approach of Integrity
Rule based: Imposed Norms (law
and regulation)
Principle based: shared norms and
values (decency)
Hard controls Soft controls
Opinion: people are bad Opinion: people are good
Focus on preventing integrity
violations
Focus on facilitating good behavior
Legal focus Managerial focus
Repression/Reactive Prevention/Pro-active

7
Self
Assessment
Integrity
Tool developed
in co-operation
with the Dutch
Ministry of the
interior and city
of Amsterdam
Promotes
integrity
awareness and
prevention of
integrity
breaches
Assess
integrity
vulnerabilities
(risks) and
maturity level
of integrity
controls
Workshop with
cross section of
employees /
utilising
knowledge and
experience of
employees about
risks and controls

8
Integrity
public
sector:
SAIs lead
by example
Objectives
Strengthen role of
SAIs as watchdogs
of the integrity of
the public sector;
exchange of
experiences
between SAIs
about enhancing
integrity.
Expected
impact

9
Aim of the workshop
Using your
combined
knowledge
and
experience,
we aim to
assess:
Vulnerability of
processes
What do we
need to worry
about?
What risks /
temptations
do we spot?
Maturity level of
‘integrity control
system’
What is
already in
place?
How well is
this
implemented?
Is it effective?
Recommendation
s for follow up
action
What
more/else
should we
do?

10
SAINT methodology
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment
Maturity level
Integrity Control System
Gap analysis
Recommendations
- Reducing vulnerability
- Strengthening controls

11
Assessment of vulnerabilities
 Inherent
vulnerabilities
 Vulnerability
enhancing factors
 Vulnerability profile
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment
Maturity level
Gap analysis
Recommendations

12
0.00
0.50
1.00
1.50
2.00
2.50
3.00
Contracting
Payment
Granting/
issuance
Regulating
Inspection/
audit
Enforcement
Information
Money
Goods
RealEstate
1 2 3 4 5 6 7 8 9 10
Score
Inherent vulnerabilities: medium
Average
StDev

13
0.00
0.50
1.00
1.50
2.00
2.50
3.00
Complexity
Change/dynamics
Management
Personnel
Problemhistory
1 2 3 4 5
Score
Vulnerability enhancing factors: medium
Average
StDev

14
Vulnerability profile
Vulnerability
Enhancing
factors
Inherent
vulnerability
Low Medium High
Low low low Medium
Medium Medium
Medium HIGH
High High HIGH HIGH

15
Assessment maturity level
The maturity level of the integrity
control system covers:
 Existence of controls
 Operation of controls
 Effectiveness of controls
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment
Maturity level
Gap analysis
Recommendations

16
General controls
1. Integrity policy framework
Hard controls 2. Vulnerability / risk analysis Soft controls
3. Responsibilities 8. Values and standards
4. SAI legal framework 13. Recruitment and selection 9. Professional SAI
standards
5. Integrity legislation and
regulations
10. Integrity awareness
6. Administrative
organisation / internal
control
14. Response to integrity
violations
11. Management attitude
7. Security 12. Organisational culture
15. Accountability and
transparency
16. Audit and monitoring

17
Gap analysis
Matching the integrity
control system with
established
vulnerabilities
What is the
vulnerability
profile?
Does the integrity
control system
protect the
organisation
against these
integrity
vulnerabilities?
What are the
remaining
vulnerabilities?
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment
Maturity level
Gap analysis
Recommendations

18
Gap analysis
• Vulnerabilities is determined by the total vulnerability score and profile
• Resilience is determined by the maturity level of integrity controls
• Balance may be achieved by reducing vulnerability or enhancing controls
Remaining
Vulnerability
M
L

Tunisian Into SAINT workshop
When? Why and With whom?
• The self assessment took place within the context of a the
Twinning project between CdC and NCA to identify the
integrity self assessment of the Supreme Audit
Institution of Tunisia.
• The self assessment was performed on 3 and 4 April
2012 by a carefully selected group of employees from
strategic positions in the organisation (Prosecutor
Chamber, Head of IT team, 5 Councillors, Training officer,
Head computer department, 2 members from the
Financial and Administrative Department)

Tunisian Into SAINT workshop
During the workshop the participants conducted an
assessment on the general level of vulnerabilities and
resilience. For CdC the workshop established an
imbalance between the vulnerability profile (level:
Medium) and the maturity level of the integrity
control system (maturity level:Low).
From the Gap analysis it may be concluded that there
are two important issues that challenge the integrity of
the CdC: fairness and trust within the organisation
and independence of the organisation.

21
Recommendations
Disseminate
results
IntoSAINT
Appoint
integrity co-
ordinator
Start
integrity
policy
development
Integrate
integrity in
strategy

© OECD
Recommendations
Establish
career criteria
Awareness
training
program
Three
months
time
Appointment 1st
president by Parliament
and President of
Republic
Financial &
administrative
independence from
executive
Publication of reports by
CdC
Work on
establishing a
legal
framework
that assures
independence
(ISSAI 10)

Thank you
23

About Intosaint, Nesrine Selmi, Algiers 8-9 April 2015

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About Intosaint, Nesrine Selmi, Algiers 8-9 April 2015