Overall picture of the EUROSAI IT Working Group and its functions

1. Overall picture of the EUROSAI IT Working Group and its functions IT = Information Technology

2. Brief introduction of the presenter INTOSAI, EUROSAI, EURORAI EUROSAI Organisation Working Areas IT-Working Group History Organisation Functions Projects ITSA Lessons Learned Further Activities INTOSAI Working Group on IT Audit Overall Picture of Eurosai ITWG - Agenda

3. Supreme Audit Institutions (SAIs)

4. SFAO Organisational Chart Matrix Total number of Staff 90 Management Support Staff International Mandate sector Specialist sector DFA/FOR/DDPS EDP/Int Organis. DETEC FCh/PS/FDF Social Ins./FDJP SSA/DEA Fin. super- vision, audit 1 Fin. super- vision, audit 2 60 Auditors (9 IT Auditors!) Decision Fin. super- vision, audit 3 IT audits Building and procurement Execution Economic evaluations

5. SFAO – IT Audits Massimo Magnini, CISA, CIA, CISM* Swiss Federal Audit Office (SFAO)Competence Centre IT Audits Monbijoustrasse 45CH - 3003 Bern Tel. +41 031 323 10 82Fax +41 031 323 11 01 E-Mail: massimo.magnini@efk.admin.ch Web: www.efk.admin.ch CISA = Certified Information Systems Auditor (ww.isaca.org) CISM = Certified Information Security Manager CIA = Certified Internal Auditor (www.theiia.org The Institute of Internal Auditors *

6. INTOSAI, EUROSAI, EURORAI

7. EUROSAI was established in 1990. • The objectives of the Organisation are: • to promoteprofessional co-operation among SAI members, • to encourage the exchange of information and documentation, • to advance the study of public sector audit, • to stimulate the creating of University Professorships in this subject, • to work towards the harmonisation of terminology in the field of public audit.

8. EUROSAI Organisation

9. EUROSAI ITWG - History The EUROSAI IT Working Group was created in 2002, during the V EUROSAI Congress: Oct. 2002: 1st MeetingThe Hague March 2004: 2nd MeetingBern Feb. 2005: 3rd MeetingNicosia Sept. 2006: 4th MeetingBratislava Feb. 2008: 5th MeetingLjubljana June 2009: 6th MeetingBern At its Congress held in Kraków in June 2008, the EUROSAI approved the handover of the chair of the EUROSAI IT Working Group from the Netherlands to Switzerland. As of 1. June 2008 Switzerland is responsible for the EUROSAI ITWG website and activities.

10. EurosaiITWG - Work Areas • The EUROSAI IT Working Group will deploy activities on four strategic IT-related areas: • the development of IT-driven international agreements and regulations, for instance privacy rulings, and how to audit these; • the emergence of E-Governance, E-Procurement and electronic service delivery and how to audit these; • the investment of governments in hardware, software and "humanware" for the running of their offices and for the implementation of programmes, for instance E-Procurement, and how to audit this. • Developing the capacity of SAIs to meet their strategic goalsby: - utilising IT to support their own internal management; - exploiting IT to enhance the efficiency and effectiveness of their audits; - acquiring the skills necessary to audit in an IT-environment.

11. 2 IT Self-assessment 3 E-Government 1 Electronic Records Management 4 Inventory IT Training Courses 5 Website Eurosai ITWG “Outputs” in 5 areas

12. IT Self-assessment E-Government 1 Electronic Records Management Inventory IT Training Courses Website Electronic Records Management

13. Electronic Records Management • Aimed at IT Auditors • What and how to audit • Audit Checklist Document “Audit Briefing”

14. 2 IT Self-assessment IT Self-assessment (ITSA) E-Government Electronic Records Management Inventory IT Training Courses Website

15. Project Team: ITSA IT Self-assessment (Rollout) Lead:Switzerland Members: Belgium Bulgaria European Court of Auditors Germany Lithuania Netherlands Norway Spain

16. IT Self-assessment (ITSA) • Small mixed team • Business professionals and IT professionals • Managers and non-managers • Moderated • Result: Action Plan • Roll-out into EUROSAI membership • Regular revision

17. Project Team: ITASA IT Audit Self-assessment Questionnaire « IT Audit » Lead:Switzerland Members: European Court of Auditors Finland Germany Hungary Latvia Lithuania Malta Netherlands Norway Ukraine

18. 3 E-Government E-Government IT Self-assessment Electronic Records Management InventoryIT Training Courses Website

19. Project Team: E-Government Lead: Portugal Members: Germany Lithuania Netherlands Poland Russia UK Switzerland

20. Executive Summary ‘E-Government in an Audit Perspective’ E-Government • Aimed at board and senior management • Cooperation with INTOSAI IT Committee • Executive Summary submitted as EUROSAI document • Full report also available

21. www.egov.nik.gov.pl

22. E-Government 4 Inventory ofIT Training Courses Inventory IT Training Courses IT Self-assessment ElectronicRecords Management Website

23. Inventory of IT Training Courses • SAIs and IDI have courseware available • Limited number commercial off the shelf courses • Accounting firms prepared to develop tailor-made courses

24. …… Training News …..

25. 5 Website Eurosai ITWG Website IT Self-assessment E-Government ElectronicRecords Management InventoryIT Training Courses

26. Welcome to the site ……!! As of 1. June 2008 Switzerland is responsible for the EUROSAI ITWG website and activities.

27. Project Team: Relevance of IT in Public Revenue Fraud Sounding Board Lead:Netherlands Members: Austria Bulgaria Finland Germany Lithuania Russia Slovenia Switzerland

28. EUROSAI ITWG – Further Activities

29. INTOSAI Working Group on IT Audit

30. Thank you! Act Local, Think Global