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The role of Supreme Audit Institutions in Combating Corruption

The role of Supreme Audit Institutions in Combating Corruption. Mr Magnus Borge, Director General INTOSAI Development Initiative (IDI), Norway 9th IACC, Durban 14 October 1999. Supreme Audit Institutions. Similarities Variations INTOSAI INCOSAI The original Lima Declaration of 1977.

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The role of Supreme Audit Institutions in Combating Corruption

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  1. The role of Supreme Audit Institutions in Combating Corruption • Mr Magnus Borge, Director General • INTOSAI Development Initiative (IDI), Norway • 9th IACC, Durban • 14 October 1999

  2. Supreme Audit Institutions • Similarities • Variations • INTOSAI • INCOSAI • The original Lima Declaration of 1977

  3. XVI INCOSAI November 1998 • Main Theme I: Supreme Audit Institutions and the Prevention and Detecting of Fraud and Corruption” • Subtheme A – Role and Experience • Subtheme B – Methods and Techniques

  4. Vulnerable Government Areas • Tax and Revenue Collection • Customs • Procurement and Contract Administration • Concession of Subsidies, Permits and Licences • Personnel Hiring and Administration • Privatization Process

  5. Role and experience – main Contribution • improving overall Transparency and Accountability • supporting an Environment limiting Opportunities for Corruption • Creating a Climate of good Governance

  6. Role and experience • Strong financial Management • Adequate Mandates • Public Servants • Resources

  7. Methods and Techniques • Audit reports • Relationship SAI – media • Identify high Risk Programs • Systematic follow-up on recommendations • Knowledge, skills • Collaboration between SAIs • Financial Disclosure

  8. Recommendations • 1. Adequate level of independence and breadth of Audit Coverage • 2. Active role in evaluating financial and internal control Systems, and agressive in follow-up on recommendations • 3. Focus Audit Strategy more to areas prone to corruption

  9. Recommendations (cont’d) • 4. Establish effective Means for public Dissemination of Audit reports. • 5. Produce Audit Reports that are understandable and user-friendly • 6. Closer Cooperation with national and international bodies fighting Corruption.

  10. Recommendations (cont’d) • 7. Exchange of Experiences with other SAIs • 8. Encourage Procedures for Public Service that selects, retains and motivates honest and competent Employees. • 9. Encourage Establishment of Guidance for financial Disclosure by public Servants and monitor Compliance as part of the Audits

  11. Recommendations (cont’d) • 10. Use INTOSAI Code of Ethics to promote higher standards and a code of ethics for public Service. • 11. Establish Means to receive and process Information from the Public on perceived Irregularities. • 12. INTOSAI Committees and Working Groups should consider these issues as part Implementation Guidance in a broader Framework

  12. IDI – INTOSAI’s Training Arm • INTOSAI Development Initiative • 1986-2000 – Canada • 2001 >>> - Norway • 1986 > Information Program • 1986-1995 Courses and Seminars, technical Audit Skills • 1996-2000 Long Term Regional Training Program

  13. IDI (continued) • LTRTP – ”Train the Trainer Approach” • 2001 and beyond - ? • Development of New Strategic Plan started

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