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Overall picture of the EUROSAI IT Working Group and its functionsIT = Information Technology

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• Brief introduction of the presenter• INTOSAI, EUROSAI, EURORAI• EUROSAI Organisation

• Working Areas• IT-Working Group

• History• Organisation• Functions• Projects• ITSA Lessons Learned• Further Activities

• INTOSAI Working Group on IT Audit

Overall Picture of Eurosai ITWG - Agenda

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Supreme Audit Institutions (SAIs)

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DFA/FOR/DDPS

EDP/IntOrganis.

DETECSSA/DEA

FCh/PS/FDF

Social Ins./FDJP

Mandate sectorSpeciali

st sector

Building and procurement

Economic evaluations

ManagementManagement

Fin. super-vision, audit 1

Fin. super-vision, audit 2Fin. super-vision, audit 3

IT audits

Staff SupportInternational

SFAO Organisational Chart

Decision

Execution

MatrixMatrix

60 Auditors

(9 IT Auditors!)

Total number of Staff 90

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Massimo Magnini, CISA, CIA, CISM*Swiss Federal Audit Office (SFAO)Competence Centre IT AuditsMonbijoustrasse 45CH - 3003 Bern

Tel. +41 031 323 10 82Fax +41 031 323 11 01

E-Mail: massimo.magnini@efk.admin.ch

Web: www.efk.admin.ch

CISA = Certified Information Systems Auditor (ww.isaca.org) CISM = Certified Information Security ManagerCIA = Certified Internal Auditor (www.theiia.org The Institute of Internal Auditors

SFAO – IT Audits

*

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Forum INTOSAI, EUROSAI, EURORAI

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EUROSAI was established in 1990.

The objectives of the Organisation are:

• to promote professional co-operation among SAI members,

• to encourage the exchange of information and documentation,

• to advance the study of public sector audit,

• to stimulate the creating of University Professorships in this subject,

• to work towards the harmonisation of terminology in the field of public audit.

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Forum EUROSAI Organisation

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Forum EUROSAI ITWG - History

Oct. 2002: 1st Meeting

The Hague

March 2004: 2nd Meeting

Bern

Feb. 2005: 3rd Meeting

Nicosia

Sept. 2006: 4th Meeting

Bratislava

Feb. 2008: 5th Meeting

Ljubljana

June 2009: 6th Meeting

Bern

At its Congress held in Kraków in June 2008, the EUROSAI approved the handover of the chair of the EUROSAI IT Working Group from the Netherlands to Switzerland. As of 1. June 2008 Switzerland is responsible for the EUROSAI ITWG website and activities.

The EUROSAI IT Working Group was created in 2002, during the V EUROSAI Congress:

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The EUROSAI IT Working Group will deploy activities on four strategic IT-related areas:

1. the development of IT-driven international agreements and regulations, for instance privacy rulings, and how to audit these;

2. the emergence of E-Governance, E-Procurement and electronic service delivery and how to audit these;

3. the investment of governments in hardware, software and "humanware" for the running of their offices and for the implementation of programmes, for instance E-Procurement, and how to audit this.

4. Developing the capacity of SAIs to meet their strategic goals by: - utilising IT to support their own internal management; - exploiting IT to enhance the efficiency and effectiveness of their audits; - acquiring the skills necessary to audit in an IT-environment.

Eurosai ITWG - Work Areas

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Forum Eurosai ITWG “Outputs” in 5 areas

Electronic Records

Management

1

IT Self-assessment

2

E-Government3

Inventory IT Training

Courses

4

Website5

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E-Government

Inventory IT Training

Courses

IT Self-assessment

Website

Electronic Records

Management

1

Electronic Records Management

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• Aimed at IT Auditors

• What and how to audit

• Audit Checklist

Electronic Records Management

Document “Audit Briefing”

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Electronic Records

Management

E-Government

Inventory IT Training

Courses

Website

IT Self-assessment

2

IT Self-assessment (ITSA)

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Lead:Switzerland

Members:

Belgium

Bulgaria

European Court of Auditors

Germany

Lithuania

Netherlands

Norway

Spain

Project Team:

ITSA IT Self-assessment

(Rollout)

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• Small mixed team

• Business professionals and IT

professionals

• Managers and non-managers

• Moderated• Result: Action Plan• Roll-out into EUROSAI

membership• Regular revision

IT Self-assessment (ITSA)

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Lead:Switzerland

Members:

European Court of Auditors

Finland

Germany

Hungary

Latvia

Lithuania

Malta

Netherlands

Norway

Ukraine

Questionnaire

« IT Audit »

Project Team:

ITASA IT Audit Self-assessment

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IT Self-assessment

Electronic Records

Management

Inventory IT Training

Courses

Website

E-Government3

E-Government

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Lead: Portugal

Members:

Germany

Lithuania

Netherlands

Poland

Russia

UK

Switzerland

Project Team:

E-Government

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• Aimed at board and senior management

• Cooperation with INTOSAI IT Committee

• Executive Summary submitted as EUROSAI document

• Full report also available

Executive Summary ‘E-Government in an Audit Perspective’

E-Government

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Forum www.egov.nik.gov.pl

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IT Self-assessment

Electronic Records

Management

E-Government

Website

Inventory ofIT Training

Courses

4

Inventory IT Training Courses

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• SAIs and IDI have courseware available

• Limited number commercial off the shelf courses

• Accounting firms prepared to develop tailor-made courses

Inventory of IT Training Courses

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Forum …… Training News …..

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Forum

IT Self-assessment

Electronic Records

Management

E-Government

Inventory IT Training

Courses

Website5

Eurosai ITWG Website

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Forum Welcome to the site ……!!

As of 1

. June 2008

Switzerla

nd is responsib

le

for the EUROSAI IT

WG

website and activ

ities.

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Lead:Netherlands

Members:

Austria

Bulgaria

Finland

Germany

Lithuania

Russia

Slovenia

Switzerland

Sounding Board

Project Team:

Relevance of IT in Public Revenue Fraud

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Forum EUROSAI ITWG – Further Activities

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Forum INTOSAI Working Group on IT Audit

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Thank you!

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