Fraud and corruption causes tremendous damage to public institutions ranging from financial loss, to loss of organizational performance, reputation and credibility. Supreme Audit Institutions are one of the key players in the fight against corruption. By virtue of their oversight of public finances and their role in promoting transparency and accountability in the public sector they play an important role in creating an enabling environment for good governance. SAIs, however, have differing mandates for fighting fraud and corruption, and face significant challenges in meeting the expectations of stakeholders when it comes to preventing, detecting and reporting on fraud and corruption. In order to discuss and consider the challenges that SAIs within the Network face in combating fraud and corruption the SAI of Albania has agreed to host a roundtable. The roundtable will provide an opportunity to present the expectations for SAIs in combatting fraud and corruption and examples of practice in EU Member States and Network countries. The roundtable will also provide an opportunity for Presidents and Auditors General as well as senior management of SAIs of the Network, to discuss amongst each other the issues and challenges they face in dealing with fraud and corruption, as well as potentially identifying solutions.

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The Role of Supreme Audit Institutions
in Combatting Fraud and Corruption
Network of SAIs of
EU Candidate and Potential Candidate Countries
and the European Court of Auditors
14-15 June, 2017
Tirana, Albania
Hosted by SAI of Albania
Agenda

2. 2
Background
Corruption is most commonly defined as the misuse or the abuse of public office for private gain. It can
come in various forms and a wide array of illicit behaviour, such as bribery, fraud, nepotism, falsification
of records, theft and embezzlement. Corruption causes tremendous damage to public institutions
ranging from financial loss, to loss of organizational performance, reputation and credibility.
Supreme Audit Institutions are one of the key players in the fight against fraud and corruption. By virtue
of their oversight of public finances and their role in promoting transparency and accountability in the
public sector they play an important role in creating an enabling environment for good governance.
However SAIs have differing mandates in fighting fraud and corruption, and face significant challenges in
meeting the expectations of stakeholders when it comes to preventing, detecting and reporting on fraud
and corruption.
The Network of Supreme Audit Institutions of EU Candidate and Potential Candidate Countries and the
European Court of Auditors (the Network) has identified in its outline work plan the need for an event to
examine the role of Supreme Audit Institutions in combatting fraud and corruption.
Objective of the Roundtable
The objective of the roundtable is to create a platform for discussion amongst the Network SAIs about
their role in combatting fraud and corruption, the challenges they face in doing this and fulfilling the
significant expectations of stakeholders.
The roundtable will consider the expectations set out for SAIs in the ISSAIs. This will consider both the
expectations that SAIs lead by example in the fight against fraud and corruption, upholding the required
ethical standards, as well as the work and reporting they are required undertake to prevent and detect
fraud and corruption.
The discussion will also be informed by examples of practice from EU member state and Network SAIs, to
identify potential examples of good practice from which the SAIs could build on their existing capacities
and find potentially applicable solutions. This will consider
 How SAIs can maintain and assure their integrity
 SAIs role in prevention versus detection
 Cooperation with other institutions involved in combatting fraud and corruption
 Cooperation between SAIs in combatting fraud and corruption
Participants are encouraged to take an active part in the Roundtable and contribute to the exchange of
experiences and views on the basis of their own specific experiences. The presentations that will be
provided at the beginning of each session will be around 20 to 25 minutes and the agenda will be
managed flexibly to enable sufficient time for discussion.

3. 3
Wednesday 14 June 2017
8.30 Welcoming coffee / registration
9.00 Opening of the Roundtable, welcome
Mr Bujar Leskaj - Chairman SAI Albania
Mr Janusz Wojciechowski - Member of the European Court of Auditors
Ms Bianca Brétéché – Senior Advisor SIGMA
9.30 The requirement of the ISSAIs – Mr Alastair Swarbrick, Senior Advisor SIGMA
The presentation examines the requirements of the ISSAIs in respect of fraud
and corruption and the responsibilities of public auditors in this area.
Followed by Questions & Answers
10.30 Coffee / tea break
11.00 The role of SAIs in fighting fraud and corruption: The approach and
experiences of the Swedish National Audit Office - Mr. Goran Hyltander,
Director responsible for organising the handling of fraud and corruption at the
SNAO
SNAO has developed over time a clear understanding of its role in preventing
and fighting fraud and corruption as well as other criminal offences. It has built
up a small internal unit with capacity for dealing with cases of suspected
criminal offense and the ongoing relation to law enforcement. This
presentation will highlight the main principles of the SNAO approach and
experiences with building internal capacity and managing external stakeholder
expectations.
Questions and Answers followed by Discussion taking into account the
following questions:
 What is the SNAO role in investigating fraud and corruption?
 Are there alternative approaches and what are the advantages and
disadvantages?
 What do external stakeholders expect from SAIs with regard to fraud
and corruption?
 How can those expectations be met and/or managed?
12.30 Lunch
14.00 IntoSAINT - A Tool to assess the integrity of Supreme Audit Institutions
Mr. Dragoljub Kovincic, Head of the Financial Audit Methodology Department
of the State Audit Office of BiH
The presentation will give an overview of the IntoSAINT self-assessment tool

4. 4
that SAIs can use for analysing their integrity risks and assessing the maturity
of their integrity management systems. The tool is targeted at preventing
corruption and generates a list of management recommendations for
supporting the integrity of the organisation in question. It is a management
tool enabling the user to design a tailor-made integrity policy and at the same
time to raise integrity-awareness among its staff. IntoSAINT can be an
important tool for the implementation of the ISSAI 30, Code of Ethics.
Questions & Answers followed by discussion taking into account the following
questions:
 How does IntoSAINT help to demonstrate that an SAI is leading by
example and working ethically in its use of public resources?
 What are the strengths and weaknesses of the IntoSAINT tool?
 What can SAIs expect to get out of an IntoSAINT assessment?
 - How can the tool be used within the Network?
15.30 Coffee / tea break
16.00 Open discussion: Stakeholder Management with regard to the role of SAIs in
fighting fraud and corruption:
 What are the experiences so far?
 What worked, what didn’t?
 What are the main risks that need to be managed internally and
externally?
17.00 Conclusion of the first day
17:30-18:30 Visit to the Gallery of Art
18:45-19:45 Free time
20.00 Dinner hosted by SAI Albania

5. 5
Thursday 15 June 2017
8.30 Welcoming coffee
9.00 Leading by example – Ethics and integrity (ISSAI 30)
Mrs. Albana Gjinopulli, Director of Methodology and Development in ALSAI
ALSAI has been involved in the EUROSAI Task Force Audit & Ethics which has
been developing guidance to implement the revised ISSAI 30 and guidelines to
audit integrity.
Questions & Answers followed by discussion taking into account the following
questions:
 How can SAIs be seen to be leading by example in the fight against fraud
and corruption?
 What are the challenges to this
 What are SAIs experiences in demonstrating their integrity?
9.45 Cooperation between Supreme Audit Institutions (SAIs)
Ms Blanka Bolerazká, Head of unit for transport, industry and energy audit in
the Czech SAI – NKU
The presentation will focus on the principles of ISSAI 5700 and provide
practical examples of how they can be applied in practice.
The INTOSAI Working Group on Fight Against Corruption and Money
Laundering (FACML) has developed guidelines for the audit of corruption
prevention (ISSAI 5700) that was endorsed during the 2016 INCOSAI. This
guideline is designed to help SAI auditors in preparing and conducting the
audit of anti-corruption policies and procedures in government organizations
within the scope of their mandate.
This presentation will highlight the main principles of the NKU’s (SAI of the
Czech Republic) approach, the principles set down in ISSAI 5700 and provide a
practical example of the audit of corruption prevention through the NKU’s and
the Bundesrechnungshof (SAI of Germany) joint report about the parallel
audits both of the EU-wide awarding of building contracts and of corruption
prevention.
Questions & Answers followed by discussion taking into account the following
questions:
 How can the mandate of SAIs differ as to the combating corruption?
 What profit can SAIs expect from international cooperation?
 What problems can SAIs face during international cooperation?

6. 6
10.30 Coffee / tea break
11.00 Closing Comments
Mr Bujar Leskaj - Chairman SAI Albania
11.15 Open discussion about the role of SAIs in combatting fraud and corruption
and how to take it forward within the Network
12.15 Conclusion
Mr Janusz Wojciechowski - Member of the European Court of Auditors
Ms Bianca Brétéché - Senior Advisor SIGMA