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PMF Slovak experience

PMF Slovak experience. Supreme Audit Office of the Slovak Republic , Chair of the CBC Sub -C ommittee Promote Peer Reviews. Peer review 2011 (18 recommendations ). Develop mechanism to measure the impact of SAI SR work and activities. Task for SAI SR.

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PMF Slovak experience

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  1. PMF Slovak experience Supreme Audit Office of the Slovak Republic, Chair of the CBC Sub-Committee Promote Peer Reviews

  2. Peer review 2011 (18 recommendations) Developmechanism to measure the impact of SAI SR work and activities. Task for SAI SR Set up the quantitative and qualitative indicators for SAI SR performance measurement.

  3. Toolsfor self assessments by SAIs Each tool may have a different scope or approach, but each can be used by SAI to assess its current standing and help to decide where SAI should focusitsefforts.

  4. Toolsfor self assessments by SAI Peer review by ISSAI 5600 The CBC Guide - Building Capacity in SAIs IT Self-Assessment (ITSA) IT Audit Self-Assessment (ITASA) ISSAI ComplianceAssessmentTool (iCAT) Capacity Building NeedsAssessment – handbook InstitutionalCapacity Building FrameworkSurvey(AFROSAI -E) PASAI Capability Model

  5. comparison ISSAI 5600 vs PMF

  6. Focus of PMF assessment at SAI SR • assessment of individual indicators in SAI SR environment; • degree of fulfilment of individual indicators • proposals for use of individual indicators as internal tools/indicators; • structure of data from Audit Information System needed for indicators assessment; • use of Management Information System while assessing the indicators; • internal regulations conformity with ISSAI standards;

  7. SAI SR self-assessmentsteps • Specification of data and documentsrequired • to score indicators. • Scoring the PMF indicators. • Proposalshow to use PMF indicatorsasinternalperformanceindicators.

  8. SAI SR assesseddomains • assesseddomains: A – G* 24 indicators • Domain A: SAI Performance5 • Domain B: Independence and Legal Framework2 • Domain C: Strategy for Organizational Development 1 • Domain D: Audit Standards and Methodology 9 • Domain E: Management and Support Structures 2 • Domain F: Human Resources and Leadership 2 • Domain G: Communication and Stakeholder 3 • addressed and assessedindicators: 19 (notall24 assessedlikeNo. 4 Judgmentresultsor No.17 Judgment – Processdue to different organisational form of SAI) • * some CAF results(from2011 a 2012 used for someassessmentofgeneralisticindicators; • CAF istoolapplicable for anypublic organisation, PMF veryspecificfoSAIs) )

  9. SAI SR use of indicators 1 SAI – 2, 3 to be used as quantitative measurement indicators SA I – 5 to beused for annual report preparation SAI – 6, 7 for repeat assessment, to analyse and compare the changes in the SAI environment SAI – 8 to beusedwhilepreparing, monitoring and evaluation of the strategic and annual audit plans SAI – 9, 10 to beusedasinternalqualityperformanceindicators

  10. SAI SR use of indicators 2 SAI – 14, 16 to beusedasassessmentcriteria of qualitycontrol and qualityassurance for compliance and performanceaudits SAI – 13, 15 to beusedduring the implementation of ISSAI 100 to 400 into SAO SR Audit Manuals SAI – 18, 19 to be used for repeat assessment SAI – 20, 21 to be used to prepare thequalificationauditors profiles and human resources strategy development SAI – 22,23,24 to be used during the preparing, monitoring and evaluation of the communication strategy and media communicationplans

  11. PMF and experiencegained 1 The conclusionsfrom SAI Performance Report resulted in PMF ActionPlan, vitheighteencapacitybuildingmeasures. The PMF ActionPlanwasfulfilled by March 2014 or beingfullfiled on permenentbasispending the measurecharacter. Nextpossibleasseement in 2015 to compare. SAI PMF canhelp to identifynotonly the SAI strengths and weaknesses, butalso the underlyingcauses of the SAI strong and weakperformance.

  12. PMF and experiencegained 2 Overall Assessment of SAI PMF as a tool tomeasure performance and improvement EXCELLENT and RECOMMENDED

  13. Also PMF bringschanges, but “Be the change you want to see in the world.” Mahatma Gandhi

  14. Thankyou for yourattention

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