Work session: How to audit wicked problems

18.6.2014

The IX EUROSAI Congress

Session Steps:

- Opening remarksMr Marko Männikkö, Assistant Auditor GeneralNational Audit Office of Finland

Mr Chris J. Mihm, Managing DirectorInternational Journal of Government, GAO

- Two discussion groups (15 min) - to define the topics to the fishbowlAll Participants

- Two Fishbowl Conversations (~ 20 min each)All Participants

How to audit wicked problems?The work session addresses the different dimensions needed to successfully approach the wicked problems and interaction between levels

Strategic or policy/governance level

Operative /grassroot level

Steering /management level

How to audit wicked problems?

What do we mean by wicked problem? Is it even possible to define it precisely?

Problem that is difficult or impossible to solve because of incomplete, contradictory and changing requirements

We are not offering an answer but asking for your experiences and interpretations

How to audit wicked problems?

Why is this relevant for performance audit?

– The risk that an audit will fail to add value: risk of neglecting important factors and, as a consequence, not being able to provide users of the audit report with knowledge or recommendations that would make a real contribution to better performance (ISSAI 300.28)

Why is this relevant for performance audit?

– Increasing number of topics are complex and politically sensitive, not limited to an agency or program level

– Increasing complexity and sensitiveness and connection with values

– Policy level audit – Attention on impacts more that processes

How to audit wicked problems?

Why is this relevant for performance audit?

How to audit wicked problems?

Mr Chris J. Mihm, Managing DirectorInternational Journal of Government, GAO

The Fishbowl Method

Step 1: Two discussion groups - 15 min– Topic/task: to define 1 to 3 discussion topics / questions for the

fishbowl group

Step 2: One fishbowl discussion group twice - 20 min * 2– Topic: the options to avoid the pitfalls?

1. discussion 1. discussion

1. 2. discussion

1. 3. discussion

We hope that discussing about ”wicked problems” will… 1. increase our understanding about the meaning of ”wicked

problems” for performance audit

2. help audit organisations to catch up new kinds of problems or new dimensions in current problems

3. help us to see the different point of views about the essence of ”wicked problems” for performance audit

4. awake common interpretations of ”wicked problems” for performance audit

5. help us to navigate with ”wicked problems” if not find clear means to control them at performance audit

Fishbowls ParticipantsOrganisation First name Last name/ Family

namePosition

European Court of Auditors Timo Lehtinen AdministratorNational Audit Office Germany Stefanie Ludes EUROSAI ManagerNational Audit Office Finland Marko Männikkö Assistant Auditor GeneralInternational Journal of Government Auditing Joseph Mihm Managing Director

European Court of Auditors Vítor Caldeira President of the European Court of Auditors

Swiss Federal Audit Office Michel Huissoud PresidentCourt of Audit Republic of Slovenia Tomaz Vesel PresidentNational Audit Office Finland Timo Oksanen Audit CounsellorAudit Office Republic Of Cyprus Christakis Chatziiosif Senior Principal AuditorNational Audit Office Finland Tuomas Pöysti Auditor General of Finland

National Audit Office Finland Esa Tammelin Assistant Auditor GeneralCourt of Auditors Portugal Helena Lopes Member of the CourtTurkish Court of Accounts Fevzi Girgin Principal AuditorOffice of the Auditor General Kosovo Artan Venhari Deputy Auditor GeneralNational Audit Office Sweden Camilla Gjerde Audit directorOffice of the Auditor General of Norway Camilla

ConstanceFredriksen Head of the EUROSAI

WGEA secretariat

State Audit Office of the Republic Croatia Verica Akrap Assistant Auditor General

State Audit Office of the Republic Croatia Ivan Klesic Auditor General

Fishbowls topics ?