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Results of the RIFIX Work Group Member Pre-Event Surveys 2013, 2014 and 2016 October 17, 2016

This presentation presents the results of the RIFIX Work Group Member Pre-Event surveys conducted in 2013, 2014, and 2016. It focuses on the establishment of institutions, regulating institutional interactions, accountability of internal audit and financial inspections, coverage by audits and inspections, reforms of oversight institutions, duplication of functions, clarity of functional division, understanding of differences in functions, and cooperation between regulation institutions.

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Results of the RIFIX Work Group Member Pre-Event Surveys 2013, 2014 and 2016 October 17, 2016

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  1. Results of the RIFIX Work Group Member Pre-Event Surveys 2013, 2014 and 2016October 17, 2016 Gregory V. Kisunko (World Bank)

  2. Disclaimer • This presentation does not cover all questions asked in the survey. • The following charts omit the “other” option from presentation and estimates, unless otherwise specified. • The discussion covers only 21 countries that have responded to the survey, e.g. statement “2/3 of all countries” means 14 out of 21 countries responded. • Cross period (2013/2014 – 2016) comparisons included only countries that responded to either 2013 (14 countries) or 2014 (14 countries) and2016 rounds of the survey. • Some countries do not have all the institutions the questionnaire is referring to and therefore, percentages given in the presentation are usually taking this into account by reducing the denominator where appropriate and showing relevant numbers in parenthesis.

  3. Existing institutions of controlQQ2-3. Do you have the following institutions in your country and when were they established? • Supreme audit (SA) institutions are on average the oldest: 80% (16/20) of respondents established this institution more than 10 years ago; • Almost 2/3 of respondents report that financial inspections (FI) were established over 10 year ago; at the same time 25% of responded countries reported that they do not have FIOs (BIH, KOS, KYR, MON, and TAJ). • Institutions of internal audit in public sector are the “youngest” on average – only 50% of them established over 10 years ago. • Among those countries (14) that have all three institutions, five established them over 10 year ago (ALB, BUL, CRO, CZE, and HUN).

  4. Regulating institutional interactions (summary)QQ. 4, 5, 6. Are there any documents in your country regulating interaction between? • Five countries – Albania, Bulgaria, Kazakhstan, Romania, and Ukraine - have regulatory base for interactions among all institutions; • Croatia, Montenegro and Romania do not have any regulatory documents of this nature, although it has all three institutions. • Overall, interactions with FI are least regulated, while interactions with SA is best regulated. • Regulatory base differs widely: 47% of countries have some sort of regulations for SA&FI, 63% for SA&FI, and 79% for SA&IA interactions, respectively. Green shading suggest that institution was not reported present in previous periods; red - that it was not reported in 2016, while reported in earlier periods.

  5. Accountability of Internal AuditQQ7.2. Please indicate accountability of internal audit 2014 2016

  6. Accountability of Financial InspectionsQQ7.2. Please indicate accountability of financial inspections

  7. Placement of: internal audit QQ8.

  8. Placement of: financial inspections Q9.

  9. Coverage by audits and inspections is significant, but not even (comparison of 2014 and 2016) • Q.10. Scope of subjects to audits/inspections

  10. Coverage by audits and inspections is significant, but not even, 2016 • Q.10. Scope of subjects to audits/inspections

  11. Coverage by audits and inspections is significant, but not even, 2016 • Q.10. Scope of subjects to audits/inspections

  12. Reforms of oversight institutionsQ11. Are there (have there been) any reforms in your country connected with structural changes related to functions of SA, IA, FI? Do they coordinate reforms between them? Yes, coordinated Yes, not coordinated No, but planning No and not planning

  13. Duplication of functions between regulation institutions, 2013, 2104 and 2016Q13. Do you believe there is duplication of functions between …

  14. Clarity of the functional division between regulation institutions, 2013, 2014 and 2016Q12. How do you evaluate division of functions in your country between … Sufficient and clear Insufficiently clear, needs improvement Unclear

  15. Understanding of differences in functions of regulation institutions by heads of budget organizations and SA, IA and FI specialistsQQ.19 – 19.1. How do you rate the degree of understanding of differences in functions … by heads of budget organizations and by specialists working for SA, IA and FI Heads Specialists

  16. Understanding of differences in functions of regulation institutions by heads of budget organizations and SA, IA and FI specialistsQQ.19 – 19.1. How do you rate the degree of understanding of differences in functions … by heads of budget organizations and by specialists working for SA, IA and FI Heads Specialists

  17. Cooperation between regulation institutions, 2016 and 2013Q20. How do you evaluate cooperation in your country between … SA & IA SA & FI IA & FI

  18. Cooperation between regulation institutions, 2016, 2014 and 2013Q20. How do you evaluate cooperation in your country between … QQ. 21-23. How is cooperation between institutions implemented … Sufficient and clear Insufficiently clear, needs improvement Rather bad

  19. Access to information QQ. 26-28. Please indicate types of information where mutual access between institutions is ensured.

  20. Thank you

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