framework for transparency and accountability in risk management
TRANSCRIPT
FRAMEWORK FOR TRANSPARENCY AND
ACCOUNTABILITY in Risk Management
Arife COŞKUNTurkish Court of Accounts
Principal Auditor
5 th OECD HLRF, Washington, DC, 08-10 December 2015
INTOSAI Standard for DRR
Policy gaps and legal arrangement Governance structure
(organization& coordination) National strategies, national/local
plans. Management tools: GIS, early
warning etc. Training activities and public
awareness campaigns Financial structure Projects & programs for making
urban area resilient5 th OECD HLRF, Washington, DC, 08-10 December 2015
International Joint Initiative
Azerbaijan Chile India Indonesia Netherland Pakistan Philippines Romania Ukraine Turkey (Lead)
Parallel/Coordinated Audit
5 th OECD HLRF, Washington, DC, 08-10 December 2015
Deficiencies for Effective Governance Inadequate governance and accountability
frameworks for ensuring coordination. No explicit, documented, and clearly
understood roles and responsibilities for all stakeholders involved in the activities.
No monitoring mechanism targeting the key areas and providing assurance for the long-term performance to stakeholders.
No publicly available performance reporting arrangements.
5 th OECD HLRF, Washington, DC, 08-10 December 2015
Report Report
Fund
Use
rs/
Impl
emen
ting
Bodi
es
Information Audit Audit
ReportReport
Fund
Pro
vide
r
Audit/Report
International NGOs
& the like
International Institutions &
Foreign Government
etc.
Citizens Parliament Government
SUPREME AUDIT
INSTITUTIONS
Published Report
PRIVATE EXTERNAL AUDIT etc.
INTERNAL AUDIT
SPECIFIC REPORTING
ARRANGEMENT
National NGOs/Private Sector & the like recipients
Governance Structure for Risk Management
Ministries/Public Institutions
Municipalities/Provincial
Governments
Audi
t Ins
tituti
ons
Audit
Programmes/Projects(External
Financing)
5 th OECD HLRF, Washington, DC, 08-10 December 2015
Funds
International Institutions& Foreign Government etc.
International NGOs&
the like
National StakeholdersInternational Stakeholders
NGOs& the like
Implem
enting Bodies
Funds
Report
Audit
Report
PublishedReport
Report
Audit
Tax&Authority
Budget
Allocation&Authority
Allocation&Authority
Funds
Political
Citizens
Supreme Audit
Institutions
Political
Parliament
Administrative
Related Ministries
Government
Information
Municipality/Local Government
Accountability Framework for Risk Management
5 th OECD HLRF, Washington, DC, 08-10 December 2015
For Strengthening Transparency and Accountability
Accountability framework should be broadened and re-drawn at local, national and international level.
New accountability frame should be reflected in the national legislation and arrangements and international agreements.
Audit mission of SAIs should be interpreted and broadened from the perspective of enhancing public accountability.
5 th OECD HLRF, Washington, DC, 08-10 December 2015
Strategic Plans as a Leading Tool Accept as public accountability documents which
recognize the parliament’s, citizen’s and international communities’ interests as long-term owner.
Contain objective measures to assess performance.
Cover all the activities on the basis of time/cost/stakeholders/relevant activities.
Provide the basis for more comprehensive performance monitoring, follow- up and reporting mechanisms for ensuring transparency.
5 th OECD HLRF, Washington, DC, 08-10 December 2015
Re-Interpreted Missions of SAIs Specifying a broader audit scope which cover
reviewing the soundness of the governance framework and its operating effectiveness & the adequacy of coordination.
Making recommendations to government and parliament regarding the adequacy of risk management measures.
Encouraging international initiatives and organizing joint audits based on global needs, to help promoting accountability& transparency
5 th OECD HLRF, Washington, DC, 08-10 December 2015
THANK YOU FOR YOUR ATTENTİON
Arife COŞKUNTurkish Court of Accounts (TCA)
Principal [email protected]
5 th OECD HLRF, Washington, DC, 08-10 December 2015