Performance Audit. - Implementation guidelines for PA - New proposals. Performance Audit Subcommittee. Harry Kramer LL.M. Netherlands Court of Audit
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1 Performance Audit - Implementation guidelines for PA - New proposals Performance Audit Subcommittee Harry Kramer LL.M. Netherlands Court of Audit
2 ISSAI 3000 Implementation Guidelines for Performance Auditing Published in 2004 What is not included? -- no techniques -- no help to make decisions -- no standard procedure -- no blueprint -- no dull checklist
3 ISSAI 3000 Implementation Guidelines for Performance Auditing So what does it contain? The guidelines set out a coherent basis for conducting a performance audit The contents: answers on many questions about PA -- what is PA according to INTOSAI? -- the three E s -- what is the special feature of PA? Differences with RA? -- what ideas form the basis of PA? -- what are the basic questions? -- what types and traditions are there in PA? -- how does public management affect PA?
4 ISSAI 3000 Implementation Guidelines for Performance Auditing Answers about the Mandate: -- is the mandate adequate? -- what should it contain? -- what can we audit? -- ex ante? ex post? Answers about the qualifications of the auditors: -- who is a real performance auditor? -- requirements, skills needed -- can you hire an expert? how? -- how do we communicate with auditees? -- how do you set up Quality Assurance?
5 ISSAI 3000 Implementation Guidelines for Performance Auditing more answers on the real audit: a. strategic planning: selection criteria, area, the added value b. planning of individual audits: prestudies, pinpointing, audit questions and auditobjectives, the scope of the audit, mapping the auditfield, finding and defining auditcriteria, setting up a timetable and budget, keeping track on progress, who is responsible for what?
6 ISSAI 3000 Implementation Guidelines for Performance Auditing More answers on questions during the audit: -- what kind of data to use and how? -- what types of evidence can we find -- how to step from finding to conclusion to recommendation? And answers to questions about reporting: -- how to draw up a reliable report? -- when is a report useful? -- how to manage the aftersales? -- how to increase effectiveness?
7 How to implement these guidelines? Possibilities: -- distribute the guidelines in your SAI -- top management should endorse the implementation -- use the guidelines in internal training sessions -- refer to them when making decisions -- check whether internal instructions are in line with the guidelines -- make the content of the guidelines part of the Quality Assurance system (comply or explain policy) -- NCA example for annual report over 2009: statement NCA is INTOSAI standards-proof
8 Question Should SAIs have the intention to be INTOSAI-standards-proof? If Yes : check comply or explain Should SAIs make a statement that they are INTOSAIstandards-proof in their annual report? If Yes : check comply or explain yearly
9 How many SAIs conduct PAs? Only about 70 SAIs out of the 186 INTOSAI-members Only a part of the 70 use ISSAI 3000 Many other documents are used (see website) But: other documents should and can be brought in line with ISSAI 3000 Question raised in PAS: What about the 2/3 of SAIs that are not into PA?...
10 New approach Focus on SAIs that consider introducing PA or are just starting their first PAs -- Communicate the essence of PA: -- Guidance on how to establish a sustainable PA-function within a SAI Two new guidelines developed
11 New Guidelines (waiting for approval) 1. ISSAI 3100 Performance Auditing Standards: (clear extract from ISSAI 3000)
12 New Guidelines (waiting for approval) ctd. 2. ISSAI 3200 Sustainable Performance Auditing Function Guide: -- in fact a letter to the Head of a SAI -- what is PA? internal and external benefits -- commitment needed -- proper mandate -- stakeholders -- how to start (scale, pilots, themes) -- resources ---raising awareness -- capacity building, communication strategy etc.
13 Question What is in your opinion the main impediment for a SAI to get started with Performance Audit?
14 Thank you
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