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REMOTE AUDIT AND CONTROL , THE NECESSARY LEGAL FRAMEWORK AND CONDITION FOR IT

Explore the influence of automated remote audit systems on external public audit activities, legal conditions required, conducting remote audits effectively, and obtaining data for analysis using information systems. Learn how the Information Analytical System of Remote Government Audit improves efficiency by leveraging technology.

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REMOTE AUDIT AND CONTROL , THE NECESSARY LEGAL FRAMEWORK AND CONDITION FOR IT

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  1. Relevance and influence of the results of application of the automated system of the remote performance of external public audit on SAIs’ audit activity

  2. REMOTE AUDIT AND CONTROL, THE NECESSARY LEGAL FRAMEWORK AND CONDITION FOR IT Legaland regulatory framework Conditions required for remote audit and control Remote audit and control capabilities Conducting a remote audit and control without visiting the objects of audit and control Constant activity monitoring of audit and control objects activity Prompt response in case ofrelevant events occurrence Performing a part of control operations automatically The rights provided by the law: The availability of information system in the audit and control entity for remote audit and control performance Implementation of information systems and information technologies in audit and control objects obtaining the permanent access to information systems of audit and control objects Making recommendations on the composition of data in information systems of audit and control objects obtaining the information about composition and structure of information systems data of audit and control objects 1

  3. PURPOSE AND OBJECTIVE OF ESTABLISHMENT Information-analytical system of remote performance of external government audit (control) of the Accounts Chamber of the Russian Federation (IAS REGA) IAS REGA of the Accounts Chamber of the Russian Federation is intended for providing information and analytical support to employees activities in the implementation of state audit and control including: information and document searching and receiving; automated detection of violations; generation of analytical reports. The purpose of establishing IAS REGA is to increase the efficiency of the activity of the Accounts Chamber through the use of information technologies in the audit by using and processing the data and information available in the information systems of the objects of audit and control 2

  4. PRINCIPLES AND APPROACHES REQUIRED TO CREATE IAS REGA • Receiving the data from information systems of federal state bodies • only for: • automated detection of violations; • analytics formation that cannot be realized in their information systems. Analytics formationfor the Accounts Chamber in information systems of federal state bodies Implementation of actions to ensure the availability of data and information required by the Account Chamber in information systems of federal state bodies Using of the largest possible data processed directly in information systems of federal state bodies • Key results: • getting the big composition of data from information systems of federal state bodies in online mode ; • the possibility of implementing remote audit information system in a period not exceeding one year; • costs absence for the objects of audit and control 3

  5. MAIN FUNCTIONAL CAPABILITIES OF IAS REGA IASREGA provides search for the required data contained in external information systems IAS REGA is a single point of entry into all external information systems Detection of violations based on the preset algorithms by using data from various information systems An analytical block is created on the basis of the data obtained from information systems of federal state bodies 4

  6. STATISTICS OF EXPANSION OF FUNCTIONAL CAPABILITIES OF IAS REGA more than more than more than 130 30 5 600 2017 2017 Information systems State bodies and Sections and registers of information from external systems 2017 2015 2015 2015 External information systems Information searching Analytical reports 5 1 2 3

  7. USERS INFORMATION SUPPORT Knowledge base for posting answers to frequently asked questions Interactive tips available for each section of the system Descriptions with instruction for each section Maintenance service: Reception and registration of applications Users consulting Knowledge base management Tracking the status of request 6

  8. STATISTICS ON WORK RESULTS OF THE ACCOUNTS CHAMBER IN 2016 more than3 200 objects around4000violations have been checked in all constituent entities of the Russian Federation including around 600 automatically identified violations more than320 more than900billion rubles control and expert-analytical events the amount of violations detected when funds of the budget system have been received and used 7

  9. AUTOMATED DETECTION OF VIOLATIONS The system automatically detects violations based on electronic primary data and informs the user about it. Information on the contract on the Public Procurement Portal Data sources – external information systems Contents of the Contract GIS SMI Information on documents and modifications to documents on institutions ITCSof the Accounts Chamber Information on the conduct of the consolidated budgetary list GIS OOS Information about all notices and signed contracts 8

  10. ANALYTICAL REPORTS CONSTRUCTION IT systems of federal state bodies contain extensive data fully available to the Accounts Chamber. On the basis of analysis the information system allows to form unique interim data storage with necessary information. Further, the interim storage can change the configuration and adapt to current needs. An example of organizing a data warehouse with the necessary information: Information on legal entities who are recipients of subsidies and recognized as small and medium enterprises UNIFIED PORTAL OF BUDGET SYSTEM ELECTRONIC BUDGET FEDERAL TAX SERVICE OF RUSSIA Analytics 9

  11. OPTIMIZATION OF THE PROCESS OF REQUEST, RECEIVING AND DATA STORAGE Constructing of analytical reports based on public procurement server data. The information necessary for building reports is selected, the rest of the data array is stored on the source server. File transfer channel FTP server of public procurement portal Configurable rules for requesting / transmitting data 10

  12. STORING, SEARCHINGAND ACCESS TO REPORTS AND DOCUMENTS The IAS REGA document storage is intended for storing, searching and displaying documents necessary for organization of the control events. The searching system of document storage allows to find required document without filling all the document attributes in the filters. 11

  13. PRIMARY DATA SEARCH AND ACCESS TO THIS DOCUMENTS 1 2 Withdrawal slip application Attached documents Accounts Chamber employees have the opportunity to work with primary data in information systems of the objects of audit and control Primary data in information systems is the object of audit and control as well 3 4 5 12

  14. OPTIMIZATION OF THE PROCESS OF REQUEST, RECEIVING AND STORAGE OF DATA The bodies of control receive full, operative and constant access to the primary data of information systems of federal state bodies Requests for information in the form of documents are becoming irrelevant, electronic document management is being introduced Reports and documents are available to all users registered in the system The system allows to optimally organize the search for necessary information in a convenient way The system allows to considerably reduce the time of reaction on the information request The system allows to automate the enhancement of the internal financial audit in objects of control 13

  15. ALGORITHM OF THE INSPECTION IN IAS REGA The process of event automation with help of IAS REGA functions Audit plan formation Planning events in a personal calendar Automation of reference resources selection and visualization Displaying of the main event data in the IAS REGA 1 2 3 14 4

  16. APPLICATION OF THE RISK-ORIENTED APPROACH IN THE CASE OF PLANNING ACTIVITIES IN IAS REGA RESULTS OF PAST EVENTS RESULTS OF OPERATIONAL ANALYSIS INFORMATION IS THE SOURCE OF DECISION-MAKING • Information systems of control objects: • Primary information • Analytics and reports • IAS REGA: • The storage of documents • Analytics and reports • Automated detection of violations for the current period • Automated system for record keeping of violations of the control body: • Violations in the spheres of activity • Control objects admitted the violations FUNDS ALLOCATED TO CONTROL OBJECT IN THE CURRENT PERIOD VOLUME OF FUNDS ALLOCATED FOR ACTIVITIES IN THE CURRENT PERIOD THE NUMBER OF UTOMATICALLY IDENTIFIED VIOLATIONS THE NUMBER OF VIOLATIONS IN THE FIELD OF ACTIVITY IN THE PREVIOUS PERIODS THE NUMBER OF VIOLATIONS OF CONTROL OBJECT IN THE PREVIOUS PERIODS RISK - FACTORS AND CONDITIONS FOR ITS APPLICATION consider during planning of activities include in activity plan don’t include in activity plan include in activity plan don’t include in activity plan ALL THE RISK-FACTORS ARE USED SOME OF RISK-FACTORS ARE USED RELIABILITY OF THE RISK-ORIENTED APPROACH A risk-oriented approach allows to plan the activities of the supervisory authority. High reliability ONLY ONE RISK-FACTOR IS USED Reliability that cannot satisfy the needs of planning of activities 15 Low reliability

  17. THANK YOU FOR YOUR ATTENTION !

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