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Development & Usage of Key National Indicators in Performance Audit Guidelines

This project aims to analyze and develop guidelines for the usage of key national indicators in performance audits, focusing on strategic planning systems, regulatory frameworks, and international experiences. The outcomes include a draft of guidelines, glossary, and a knowledge base. By enhancing the understanding and utilization of key national indicators in audits, this project strives to improve performance auditing practices in the CIS member states.

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Development & Usage of Key National Indicators in Performance Audit Guidelines

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  1. The INTOSAI WorkingGrouponKey National Indicators Pilot project on Key National Indicators (within the framework of the Commonwealth of Independent States) The 3rd meeting April 7-8, 2010, Astana

  2. Schemeofprojects interrelations INTOSAI The Board of Heads of SAIs of the CIS member-states INTOSAI Working group on KNI Establishedaccording to the decision of the INTOSAI XIX Congress Expert group on KNI in the framework ofthe CIS Establishedaccording to the decision of VIII session of the Board of Heads of SAIs of the CIS member-states

  3. Project realization The 1st Meeting of the INTOSAI Expert Group on KNI Moscow, December 17, 2008 The 2nd Meeting of the INTOSAI Expert Group on KNI Astana, May 20, 2009 The 3rd Meeting of the INTOSAI Expert Group on KNI Moscow, November 26, 2009

  4. Project realization • Systematization and estimation of peculiar features of national strategic planning systems; • Particularities of a regulatory framework and Performance auditing experience; • Peculiarities of development of a system (set) of key national indicators used in the SAIs activity.

  5. Project realization Outcomes: • Analysis of international experience and perspectives of the use of KNI in the CIS member-states SAIs activity; • Draft Guidelines for the use of key national indicators inPerformance audit; • Glossary.

  6. Structure of Draft Guidelines for the use of KNI in Performance audit • The term of performance audit; • Performance audit purposes; • Spheres of performance audit; • Performance audit steps; • Methods of collection and analysis of information; • Preparation of an economic-methodological basis of the audit; • Performance audit criteria determination; • Methodology of indicators/key national indicators selection in performance audit; • Development of key national indicators system; • Definition of audit evidence and received data analysis; • Preparation and distribution of the report on performance audit results; • Monitoring of recommendations realization; • Glossary.

  7. Term of Performance audit ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION Performance audit purposes Spheres of Performance audit Performance audit steps Methods of collection and analysis of information Preparation of an economic-methodological basis of the audit Performance audit criteria determination Methodology of indicators/key national indicators selection in Performance audit Development of key national indicator system Definition of audit evidence and received data analysis Preparation and distribution of the report on Performance audit results INTOSAI Working Group on KNI Knowledge base Monitoring of recommendations realization Performance experience Glossary 7

  8. ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION Conception of long-term development of the Russian Federation: Dynamics of real GDP (% to the level of the previous year) Reflection of the CIS strategy in national strategies of the CIS member-states Growth of real GDP – 2,4-2,7 (to the level of 2007) Conception of long-term development of the Russian Federation: GDP on PPP per capita US dollars) Conception of long-term development of the Russian Federation: Indexes of GDP volume, constant prices Moldova: Dynamics of GDP growth rate 8

  9. Working Plan of the Expert group on KNI for 2010 • Approval of the Draft Guidelines at the X Session of The Board of Heads of supreme audit institutions of the CIS member-states in September - October 2010; • Submission of the Guidelines for consideration of the Inter-Parliamentary Assembly of the CIS Members as an international standard on audit activities.

  10. Expected outcomes • Development of a framework logical model of SAIs activity within the KNI system for the purpose of development and realization of national strategies for socio-economic development; • Providing conditions for online (via the web-site) communication of representatives of SAIs and external experts on the socio-economic development assessment on the basis of KNI; • Organizing a number of seminars and trainings for representatives of SAIs within the framework of Performance audit for the purpose of supporting the corresponding initiatives within SAIs.

  11. Expert Group website All the materials presented in the report are available on the permanent site of the Expert Group http://www.ach.gov.ru/ru/cis/

  12. Thank you!

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