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THE AUDIT COMMISSION AND ITS ROLE IN ENSURING GOOD CONDUCT IN THE PUBLIC SECTOR IN ENGLAND

THE AUDIT COMMISSION AND ITS ROLE IN ENSURING GOOD CONDUCT IN THE PUBLIC SECTOR IN ENGLAND Derek Elliott District Auditor Head of Good Conduct and Counter Fraud Network. Introducing the Audit Commission The role and responsibilities of public sector auditors and inspectors

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THE AUDIT COMMISSION AND ITS ROLE IN ENSURING GOOD CONDUCT IN THE PUBLIC SECTOR IN ENGLAND

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  1. THE AUDIT COMMISSION AND ITS ROLE IN ENSURING GOOD CONDUCT IN THE PUBLIC SECTOR IN ENGLAND Derek ElliottDistrict AuditorHead of Good Conduct and Counter Fraud Network

  2. Introducing the Audit Commission • The role and responsibilities of public sector auditors and inspectors • Ensuring good standards of conduct and countering fraud in the public sector

  3. THE PRINCIPLES OF THE PRINCIPLES OF PUBLIC AUDIT PUBLIC AUDIT Independent appointment • of auditors Mandatory value for money • Public interest • reporting

  4. FUNCTIONS OF THE AUDIT FUNCTIONS OF THE AUDIT FUNCTIONS OF THE AUDIT COMMISSION COMMISSION COMMISSION Audit regulator Auditor Research & analysis Inspector body

  5. AUDIT COMMISSION 2,400 staff (including Operations Directorate) £220m+ turnover OPERATIONS DIRECTORATE 4 Regions + Wales 70% of the Audit Work All Audit Commission Inspection Work

  6. Public right of inspection, question and objection

  7. CODE OF AUDIT PRACTICE (APRIL 2000) Financial conduct and fraud and corruption Responsibility Management External Auditors Corporate governance arrangements Developing Values and standards (Ethics) Review arrangements CodesofConduct Implementing Evidence judgements Standing orders, financial Promulgating Report regulations Monitoring Anti-fraud strategies and arrangements Whistleblowing

  8. NEW ROLES FOR AUDITORSAgents for Organisational Change Raising awareness of risks Improving and strengthening cultures and values Helping assess arrangements in practiceInfluencing actions and decisionsFacilitating self-assessment by managersEmpowering, engaging, committing managers

  9. OUR GOVERNANCE RESPONSE Audit Approach Good Conduct and Counter Fraud Network Skills and training IT / Data matching Working with others

  10. R e v i e w i n g F r a u d F l a s h e s / A r r a n g e m e n t s W a r n i n g s S y s t e m s A w a r e n e s s / T e s t i n g C u l t u r e P r o b e s / C R S A P r o d u c t s OUR AUDIT APPROACH Quality Manual Risk Assessment

  11. The Good Conduct and Counter Fraud Network

  12. SKILLS AND TRAINING • Accountancy training • Specialist training • - investigators courses • - diplomas • - MBAs • In-house training • External seminars / conferences • New skills - facilitation

  13. USING TECHNOLOGY TO COMBAT FRAUD

  14. WORKING WITH OTHERS By working together, we will be stronger and can make the most efficient and effective use of scarce resources. 'A successful campaign against corruption demands the full participation of all sections in society, including most importantly civil society, and with it, the business community’ Durban – 9th IACC

  15. COMMON GOVERNANCE ISSUES Cross-sectoral partnerships, conflicts of interest and new management accountability New ways of acquiring services and supplies e-government and new technology Citizens’ concerns / expectations Growing concern about failing public bodies

  16. HOW WE HAVE WORKED WITH OTHERS Sharing emerging risks and issues Building comparative databasesExchanging products, tools and responsesMatching dataTransferring skillsCreating Champions

  17. WHO WE HAVE WORKED WITH: EnglandWorldwide NHS Counter Fraud ServicesCzech Republic Police Slovakia Regulatory agencies Lithuania Public Concern at Work NSW, Australia Fraud Advisory Panel Latvia Standards Board for England Bulgaria National Audit Office New Zealand Home Office Canada CIPFA Romania Information Commissioner Estonia Slovenia DFID OECD OLAF Eurrorai Transparency International

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