ict & it auditing
TRANSCRIPT
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ROYAL AUDIT AUTHORITY,
SAI of BHUTAN
19th Working Group on IT Audit
Presentation on ICT & IT Auditingin Bhutan
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OVERVIEW OF THE PRESENTATION
I CT Policies & Regulatory Frameworks;
Royal Governments initiatives in the development
of I CT;
Auditing F rameworks;
I T Auditing in Bhutan;
CurrentAchievements in I T Audit; and
Way Forward.
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Bhutans Development Philosophy
Gross National Happiness as the middle path for development
4 Pillarsof
GNH
Promotion ofequitable and
sustainablesocio-economicdevelopment
Conservationof the
NaturalEnvironment
Preservationand
promotion ofcultural
values
Establishmentof good
governance
ICT is used as an
enabler as well as a
tool to enhance the
elements of good
governance
ICT is also used in
preserving and
promoting cultural
heritage3
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ICT POLICIES & REGULATORY FRAMEWORKS
Constitution of the Kingdom of Bhutan
There shall be freedom of press, radio and television and other forms
of dissemination of information including electronic.
A Bhutanese citizen shall have the right to information.
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ICT POLICIES & REGULATORY FRAMEWORKS
Bhutan Information,Communication & Media Act,2006;
Telecommunication Act;
Bhutan ICT Policy & Strategies(BIPS);
Information Sharing Policy;
Information & media Policy;
Information Management SecurityPolicy;
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ROYAL GOVERNMENTS
INITIATIVES
Policy measures
Infrastructure development
E-governance
Content application development
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AUDITING FRAMEWORKS
There shall be a RoyalAudit Authority to audit
and report on the
Economy, Efficiency
and Effectiveness in the
use of PublicResources
Article 25.1, Constitution of
the Kingdom of Bhutan &
Article 3, of the Audit Act of
Bhutan 2006
Our Vision A premier audit institution that
promotes value for money in
government operations and contribute
towards good governance
Our MissionTo audit without fear or favor or
prejudice and effective use of public
resources and report to the
Parliament and stakeholders for
enhancing transparency and
accountability in the government
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IT Auditing in Bhutan
Article 38 (a), Audit Act
The RAA shall carry out financial,
propriety, compliance, special audits and
any other form of audits that the Auditor
General may consider significant and
necessary.
IT related
audits are
conducted
by
IT Audit Section
under Thematic
Audit Division
(established in
July 2007)
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Audit on
Budget &
Accounting
System
Audit on
Dzongkhag Local
Area Network
Internet
Connection
ProjectAudit on
Electricity Billing
& Collection
System
OUR ACHIEVEMENTS IN IT AUDIT
Audit on IDRC
Project "improving
rural livelihoods in
Bhutan through
addressing identified
information needs" Audit onInformation
Security
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OUR RECENT ACHIEVEMENTS IN IT AUDIT
Audit was conductedamong others to:
To ascertain whether the
rural communities were
benefited from the access to
the Information Centres;
To assess the content &
application system and
ascertain whether it is able
to meet communities
identified information
needs;
To assess the completeness,
adequacy and timeliness of
the information provided by
the Information Centres;
Our Significant impacts :
Extensive deliberation in the
Parliament;
Extensive media coverage;
Proper study and planning
were carried out;
Trained the beneficiaries in the
use of the centers;
Developed comprehensive plan
to revitalize the established
Information Centers and to
address the issues of
sustainability.
Audit on IDRC Project
"improving rurallivelihoods in Bhutan
through addressing
identified information
needs"
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OUR RECENT ACHIEVEMENTS IN IT AUDIT
Audit was conductedamong others to:
To determine whether the
IT-related internal control
environment, including
documented policies and
procedures, provide
reasonable assurance ofsafeguarding the
information and IT assets;
To assess whether the
auditee agencies exercise
due care and diligence in
the protection ofinformation and IT assets
from unauthorized access,
disclosure, destruction,
modification, disruption
and other applicable risks
Our Significant impacts :
Deliberated extensively in the
Parliament;
Extensive media coverage;
Endorsed Information Security &
Management Policy;
Created awareness amongst the
top management in terms of the
prevailing security situations.
Audit on
Information
Security
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WAY FORWARD
Elevating the present IT Audit Section to fullfledge Division;
Enhance IT Audit Functions in the RAA by
strengthening the staff of IT Audit Section; Build the professional capabilities of the IT
Auditors by infusing relevant skills;
Keep abreast with the advancement intechnologies;
Enhance the use of Audit Tools like IDEA
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WAY FORWARD
Automate the audit process (introduction of ERPSystem);
Establish professional institutional relationship
with IT related agencies like Ministry ofInformation & Communication and otherorganizations;
Establish systemic follow-up in IT audits andimpact assessment;
Extend relationship with other SAIs for sharingbest practices and expertise in IT Auditing.
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TASHI DELEG
& THANK YOU
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POLICY MEASURES
Exemption of import duties on ICT
equipments;
Declared tax holidays for ICT firms from 3to 5 years;
To provide 75 percent of services online by
2010;
The vision concept of Bhutanese
Information Society
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INFRASTRUCTURE DEVELOPMENT
Establishment of Community Information
Centers;
Established Local Area Network in all 20
districts;
Installed Thimphu W ide Area Network;
Provided computers and Internet connection in
schools;
Commitment to One Laptop per Child OLPC)
Project;
Video Conferencing On-going);
National broadband Network Plan On-going)
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E-GOVERNANCE INITIATIVES
Developed E-Platform to deliver services online (e.g.
Audit Clearances);
Developed online Asset Declaration;
Online agriculture Marketing information to
provide prompt and reliable market information onagriculture produce (ongoing);
Government Portal (single window/ e-office) forgovernment offices to share information (ongoing);
Online Digital library (ongoing);
Started telemedicine;
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CONTENT & APPLICATION
DEVELOPMENT
Developed Bhutan Civil Registration System
to facilitate Citizenship ID Cards;
Developed passport system with machine
readable passports;
Developed DZONGKHA LINUX- an
operating system with Dzongkha Desktop;
Hospital Information System Ongoing);
Common Integrated Police Application
Ongoing)