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Strategic Audit: Assessing National Goals & Government Challenges

Explore how supreme audit institutions assess the achievement of national goals and tackle government challenges through a whole-of-government perspective, data utilization, collaboration management, and more.

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Strategic Audit: Assessing National Goals & Government Challenges

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  1. GAIDAR FORUM 2019 STRATEGIC AUDIT: HOW THE SUPREME AUDIT INSTITUTIONS ASSESS THE ACHIEVEMENT OF NATIONAL GOALS?

  2. NATIONAL GOVERNMENT’S CHALLENGES 2 1. Using the whole-of-government perspective and approach 2. Facilitatingprospectiveandfuture-orientedapproach 3. Managingcollaborationandcoordinationingovernment 4. Unveilingthepowerofdataandanalyticsfornationaldevelopment 5. Openingupgovernmentdata, algorithmsandgovernmentitself

  3. PERFORMANCE AUDIT 3 ISSAI300 - Fundamental Principles of Performance Auditing Performance auditing deals with the audit of economy, efficiency and effectiveness. Performance audit mainly assesses economy, efficiency and effectiveness up to the immediate outcome level while assessment of same up to higher outcome and global and socio-economic impact levels is defined as evaluation. INTOSAI GOV 9400 – Guidelines on the Evaluation of Public Policies

  4. PERFORMANCE AUDIT AND STRATEGIC AUDIT 4

  5. XXIII INCOSAI 5 XXIII INCOSAI – Moscow, 23-29, 2019 Theme I Information technologies for the development of the public administration (Chaired by SAI of China) Theme II The role of the Supreme Audit Institutions in the achievement of the national priorities and goals (Chaired by SAI of Russia)

  6. Strategic audit 6 Identification of strategic issues to consider in audits and advisory activities in the process of SAI’s Strategic planning Audits, evaluation or advisory activities on various elements of policy cycle and policy coherence. Evaluation in order to indicate gaps in government evaluation work, how it could be fulfilled by demonstrating a good practice of evaluation to encourage government to address the current problem Strategic audit is applied in order to assess feasibility impacts and risks in attainment of socio-economic development goals set out in the strategic planning documents

  7. advisory activities and Counseling 7 1. Autonomy relevance dilemma • NUDGE - NUDGE AUDIT – ADVISORY ACTIVITIES • 2. Advisory activities: • Lima declaration - To provide parliament and the administration with their professional knowledge in the form of expert opinions under the condition that the effectiveness of their audit is secured • 3. Advisory activities should be within SAI’s mandate and not violate SAI’s auditing function

  8. advisory activities 8 Consultancy Independence Professionalism Expertise Transparency

  9. Thank you!

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