IS INNOVATION POSSIBLE FOR SAIs ?

1. IS INNOVATION POSSIBLE FOR SAIs?

2. WHAT IS PERFORMANCE INFORMATION AUDIT?

3. Performance Information Audit Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability.

4. Performance Information Audit • a new audit methodology different than performance audit (3e audit) • Restricted with the performance objectives and indicators • Based on performance-based budgeting (PBB)

5. Whatis performance-basedbudgeting?

6. PBB requirestheinstitutionstoclarifytheir main objectives in the budget documents in terms of

8. PBBis supposed to • Enhance transparency • Improve accountability • Improve allocative efficiency

9. What are the objectives of audit of performance information?

10. SHORT TERM OBJECTIVES OF P.I. AUDIT

11. LONG TERM OBJECTIVES OF P.I. AUDIT

13. Performance Based Budgeting

14. HOW TO CONDUCT PERFORMANCE INFORMATION AUDIT

15. P.I. AUDIT METHODOLOGY 3 STAGES

16. Compliancewithreportingrequirements • - Existence of thereports • - Time frameforthereports • - Outline/content of thereports

17. PIA METHODOLOGY 3 STAGES

18. Content of performanceinformation 2 categories of performance information Performance information on the planned objectives and activities Performance information on the results of the activities and achievements

19. Content of performanceinformation Whataretheexpectations? Goals and targets Performance objectives Indicators Baseline Criteria

20. PIA METHODOLOGY 3 STAGES

21. Data reliability How to ensure the correctness and accuracy of reported data? Focus on giving assurance on reliability of data systems Do not exclude any relevant data Don not inlcude any irrelevant data What is a data system?

23. EVALUATING THE COMPLIANCE WITH REPORTING REQUIREMENTS

24. EVALUATING THE QUALITY OF PERFORMANCE INFORMATION

25. EVALUATING THE QUALITY OF PERFORMANCE INFORMATION

26. EVALUATING THE DATA RELIABILITY

27. REPORTING IN PERFORMANCE INFORMATION AUDIT

28. Reporting “If I had had more time, I would have written a more brief report.”

29. Reporting One of the most challenging stage of the audit.

30. Reporting • Compliance with reporting requirements • The content of the performance information • Reliability of data systems

31. Clearence before reporting The audit team should first try to ensure the clearenceof the findings

32. Developing recommendations Recommendations for implementation should be developed in the report.

33. Writing the Report The audit report includes the following: • Executive summary • Aim and scope • Findings • Recommendations

34. Writing the Report After the review process, the audit report is sent to the audited entity

35. Opinion of the Public Entity The representatives of the entity can be invited for face-to-face interviews or the management is only asked to communicate its opinions on the report in writing.

36. Audit Report The audit team reaches aconclusion, by saying that;

37. Audit Report the audited entity; • has, • has partly, • has not complied with, the said criteria.

38. SUMMARY OF PERFORMANCE INFORMATION AUDIT

39. SUMMARY OF P.I.AUDIT • Institutions’ budgets- aimsandobjectives • ReportingtotheParliament, publicand TCA Measurement of results of activitieswithrespecttoobjectivesandindicatorsdeterminedbypublicadministrationswithintheframework of accountability TCA’sPerformanceinformationaudit

40. IS INNOVATION POSSIBLE FOR SAIs?

41. INNOVATION ALWAYS POSSIBLEJUST BELIEVE IN IT!

42. TURKISH COURT OF ACCOUNTSPerformance Information AuditExperience THANK YOU!