update on current and forthcoming issues in government audit - ms schlicker (intosai)

8/11/2019 Update on Current and Forthcoming Issues in Government Audit - Ms Schlicker (INTOSAI)

1/15

Update on current and

forthcoming issues ingovernment audit

INTOSAI


2/15

INTOSAI

38th RIAS /

Schlicker S. 2

Overview

Current issues

Challenges facing government audit

Recent developments in INTOSAI

Conclusions


3/15

INTOSAI

38th RIAS /

Schlicker S. 3

Current Issues

Changes in public service delivery

Reforms in the public sector


4/15


5/15

INTOSAI

38th RIAS /

Schlicker S. 5

Reforms in the Public Sector

Good governance

Accountability Responsibility

Transparency

Fairness New Technologies

E-government


6/15

INTOSAI

38th RIAS /

Schlicker S. 6

Challenges Facing Government Audit

Performance Measurement

Intellectual capital reporting


7/15

INTOSAI

38th RIAS /

Schlicker S. 7

Measuring Performance

Performance indicators

From assessment to impact measurement

International cooperation


8/15

INTOSAI

38th RIAS /

Schlicker S. 8

Intellectual Capital Reporting

Knowledge as intangible asset

Knowledge as future oriented asset

ICR to raise competence of institutions


9/15

INTOSAI

38th RIAS /

Schlicker S. 9

Recent Developments in INTOSAI

Strategic Plan of INTOSAI

Goal 1: Accountability and ProfessionalStandards

Goal 2: Institutional Capacity Building

Goal 3: Knowledge Sharing and

Knowledge Services Goal 4: Model International

Organisation


10/15

INTOSAI

38th RIAS /

Schlicker S. 10

Goal 1: Accountability and Professional Standards

INTOSAI Professional Standard Committee

Financial Audit Guidelines

Compliance Audit

Performance Audit

SAI Independence

Internal Control

Accounting and ReportingInternational

Standards of Supreme Audit Institutions(ISSAI)


11/15

INTOSAI

38th RIAS /

Schlicker S. 11

Goal 2: Institutional Capacity Building

INTOSAI Capacity Building Committee

Promote increased capacity building activitiesamong INTOSAI members

Develop advisory and consultant services

Promote best practice and quality assurance

through voluntary peer reviews

Best Practice Guide on Building Capacity in SAI


12/15

INTOSAI

38th RIAS /

Schlicker S. 12

Goal 3: Knowledge Sharing and Knowledge Services

Public Debt Committee

Committee on IT audit

WG on Environmental Auditing

WG on Privatization

WG on Programme Evaluation

TF on the Audit of International Institutions

TF on the Fight against International Money Laundering


13/15

INTOSAI

38th RIAS /

Schlicker S. 13

Goal 4: Model International Organisation

Lead by example

Ensure the economy and efficiency of itsown operations

Live within its budget

Good relationship with internationalstandard setters

Admit associate members


14/15

INTOSAI

38th RIAS /

Schlicker S. 14

Conclusions

INTOSAI contributes to the implementationof the UN Development Goals

Partnerships with IFAC and IIA

Partnerships with WB and RegionalDevelopment Banks

INTOSAI Motto: Mutual ExperienceBenefits All


15/15

INTOSAI

38th RIAS /

Schlicker S. 15

Websites

INTOSAI: www.intosai.org Journal: www.intosaijournal.org

International Standards SAI: www.issai.org

update on current and forthcoming issues in government audit - ms schlicker (intosai)

Documents