Maria Sieklucka Senior Public Audit Expert Department of Environment

1. Reporting on internal control in the light of the results of the survey of the Subcommittee on Internal Control Standards Maria Sieklucka Senior Public AuditExpert Department of Environment May 2014

2. Strenght of accountability • Changes in the public service environment • Unparalleled challenges faced by the public sector • Strongcommitment to integrity, good governance, ethicalvalues, transparency and the rule of law

3. Internal control in public sector organisations needs to be relevant to specific characteristics of these organisations and to the changes faced by the public sector Slow shift of focus from purely financial aspects related to the area of management and planning Growing importance of using appropriate methods and tools to target effects, outcomes and to proceed with uncertainty Transparency and reporting – the way of achieving good governance and delivering effective accountability

4. The basics of reporting on internal control in the light of INTOSAI GOVs INTOSAI GOV 9110 – Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences in Implementing and Evaluating Internal Controls INTOSAI GOV 9100 – Guidelines for Internal Control Standards for the Public Sector

5. The aim: the extent to which internal control reporting by public sector entities exists, the forms and the underlying frames of reference the SAIs’ involvement in reporting on internal control updating INTOSAI GOV 9110 on internal control reporting The scope: legal and organisational framework for reporting on internal control the scope of internal control assessment and reporting on internal control by public sector entities assessment of reports on internal control and auditing of internal control an opinion on the revision of INTOSAI GOV 9110 Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences in Implementing and Evaluating Internal Controls Survey – aim and scope Answers from 64 INTOSAI members fromall over the world

6. Conclusions commonapproachamong public sectorentities to assesstheirinternalcontrolsystems on a regular and systematicbasis involvment of internalauditors and visiblecommitmentof the national SAI in the assessment of reports on internalcontrol and auditing of internalcontrol broad and explicitdistinctions in the scope and rangeof the legal obligation regarding reporting on internal control in the public sector positiveopinion on revision of INTOSAI GOV 9110

7. Weak points of reporting narrowscope and range of obligation to report in most of the countries s establishedreporting to the public only in a fewcountries s • lowpopularity of the self-assessmentattitude e c focusingon compliance with legal acts and regulations rather than on the effectiveness of the implementation of objectivesand tasks performance c u s discussioncharacter of the INTOSAI GOV 9110

8. Further improvement of reporting raisingawarenessabout the importance and relevance of effectiveinternalcontrol in public sector S U underlining the necessity to fulfilaccountabilityobligations C C increasingSAIs’ role in promotion of goodpractices in the assessment of reports on internalcontrol and auditing of internalcontrol E S revision of INTOSAI GOV 9110 S

9. Thank you