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Building Good Governance: Experiences of the SAIs in Central and Eastern Europe

Building Good Governance: Experiences of the SAIs in Central and Eastern Europe. Dr. Árpád Kovács President State Audit Office of Hungary. Factors of culture and tranditions. Technical and technological factors. Social and political factors. Competitiveness. Private sector.

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Building Good Governance: Experiences of the SAIs in Central and Eastern Europe

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  1. Building Good Governance: Experiences of the SAIs in Central and Eastern Europe Dr. Árpád KovácsPresidentState Audit Office of Hungary

  2. Factors of culture and tranditions Technical and technological factors Social and political factors Competitiveness Private sector Public institutions, Government, (Public Finances) Global competition, world economic perspectives International organizations and institutions, integration criteria

  3. Figures in line with budgetary estimates Satisfactory financial controls Clear definition of responsibility to account for actions Tasks and responsibilities identified Enforcing sanctions Precise financial statements with the most up-to-date information Accounting for plans and achieved targets Independent external audit ACCOUNTABILITY

  4. Clear explanation and supporting information for budget figures Making information open to the public Publishing final accounts in a format understandable for all Convincing presentation of priorities to be addressed in practice TRANSPARENCY Motivation for higher quality work through publishing results Independent, reliable audit and analysis

  5. Transitional characteristics in SAI roles • Addressing issues of a transitional society • Develop new relations between Parliaments and SAIs

  6. New challenges for SAIs • Increasing need for the performance audit of the use of budgetary resources, and for quality assurance in the audit process • Government (or parliamentary) requests for the evaluation of reform measures (programs, projects), and for helping the modernization of financial control systems

  7. Special roles related to EU accession • Identifying the ‘best audit practice’ through the different forms of cooperation among SAIs • Audit of pre-accession programs (eg. Phare, ISPA, SAPARD)

  8. Recommendations for the most important criteria in aligning with the EU environment • Legal framework (points 1, 2, 3, 5) • Adoption of audit standards (point 6) • Developing the organization of SAIs (points 7, 8, 9, 10) • The role of SAIs in evaluating and helping develop internal control systems (point 11)

  9. Objectives of the Audit Activities Working Group • Identify the suitable audit fields • Find partners for cooperation among the SAIs of EU member states • Identify the specific audit field, objectives, timing, and need for technical assistance • Identify training and development needs on the basis of experience from cooperation

  10. Status of training related to EU requirements • 5 SAIs developed a training strategy by the end of 2000 • 2 SAIs are currently developing a training strategy • 5 SAIs do not have a training strategy • 1 SAI is preparing to develop a training strategy • 2 SAIs have an annual training program

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