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© OECD
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
REGIONAL CONFERENCE FOR
SUPREME AUDIT INST...
AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
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ISSAI 12 and its practical application
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AjointinitiativeoftheOECDandtheEuropeanUnion,
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ISSAI 12 and its practical application
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ISSAI 12 and its practical application
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ISSAI 12 and its practical application
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ISSAI 12 and its practical application, Jan Pieter Lingen, Netherlands

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Presentation by Jan Pieter Lingen, SIGMA expert, on "ISSAI 12 and its practical application", at the regional conference for Supreme Audit Institutions of European Neighbourhood South countries, co-organised by the Algerian Court of Accounts and SIGMA in Algiers, 16-17 December 2014.

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ISSAI 12 and its practical application, Jan Pieter Lingen, Netherlands

  1. 1. © OECD AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU REGIONAL CONFERENCE FOR SUPREME AUDIT INSTITUTIONS OF EUROPEAN NEIGHBOURHOOD SOUTH COUNTRIES ISSAI 12 and its practical application Introduction to ISSAI 12, Value and benefits of SAIs Jan Pieter Lingen, SIGMA expert Algiers 16-17 December 2014
  2. 2. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 2 ISSAI 12 and its practical application 1. Background 2. Structure and linkages 3. Objectives 4. Principles 5. Practical guidance 6. Performance measurement framework 7. Building blocks: discussion themes
  3. 3. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 3 ISSAI 12 and its practical application 1. Background • From INCOSAI 2007 to INCOSAI 2013 • Independence and audit technique are not sufficient • Ultimate role of a SAI is to have impact, to make a difference to the lives of citizens • In line with UN Resolution A/66/209 • Only possible if a SAI is seen as an independent and professional organisation • Framework for communicating and promoting the value and benefits of supreme audit institutions needed • Leading to ISSAI 12, endorsed in Beijing
  4. 4. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 4 ISSAI 12 and its practical application 2. Structure and linkages (1) • ISSAI 12 is based on existing INTOSAI body of knowledge • Especially Lima Declaration and ISSAIs 10- 40 Accompanied by: • Guideline on communicating and promoting the value and benefits • Performance measurement framework (still in course of development)
  5. 5. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 5 ISSAI 12 and its practical application 2. Structure and linkages (2) • Triangle of 3 objectives, all supporting overall objective of SAIs making a difference to the lives of citizens • Each objective with underlying principles • Each principle with underlying sub- principles • Principles and sub-principles often taken from other ISSAIs • Difference is perspective: how to add value, how to make a difference, what is needed for that
  6. 6. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 6 ISSAI 12 and its practical application 3.1 Objectives ISSAI 12 linked to results
  7. 7. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 7 ISSAI 12 and its practical application 3.2 Objectives and underlying principles
  8. 8. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 8 ISSAI 12 and its practical application 4. Principles (1) Objective 1: strengthening the accountability, transparency and integrity of government and public sector entities • Independence (ISSAIs 1 and 10) • Auditing in line with professional standards (ISSAIs 200-400) • Enabling discharge • Public reporting and enabling accountability (ISSAI 20-8 a.o.)
  9. 9. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 9 ISSAI 12 and its practical application 4. Principles (2) Objective 2: demonstrating ongoing relevance to citizens, parliament and other stakeholders • Responsiveness • Communication (ISSAI 20-8 a.o.) • Credible source of objective insight and guidance
  10. 10. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 10 ISSAI 12 and its practical application 4. Principles (3) Objective 3: being a model organisation through leading by example • Transparency and accountability (ISSAI 20) • Good governance (INTOSAI GOV’s) • Compliance with code of ethics (ISSAI 30) • Service excellence and quality (ISSAI 40) • Capacity building through promoting learning and knowledge sharing (INTOSAI Guide)
  11. 11. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 11 ISSAI 12 and its practical application 5. Practical guidance INTOSAI Guideline on communicating and promoting the value and benefits of SAIs: • Focusing on communication strategy and instruments and tools for communication • Includes instruments and tools to promote stakeholder participation in auditing process • Concrete examples of SAIs’ efforts to use these instruments and tools
  12. 12. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 12 ISSAI 12 and its practical application 6. Performance measurement framework To assess SAI performance against ISSAIs, and SAI contribution to sound financial management and accountability 7 domains, 24 indicators: A. Reporting B. Independence and legal framework C. Strategy and organisational development D. Audit standards and methodology E. Management and support structures F. Human resources and leadership G. Communication and stakeholder management
  13. 13. AjointinitiativeoftheOECDandtheEuropeanUnion, principallyfinancedbytheEU 13 ISSAI 12 and its practical application 7. Building blocks: discussion themes • Independence and legal framework • Audit standards and audit process • Reporting, communication and impact • Organisation, management and professional development All from perspective of how to maximize impact

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