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Reforms in Mongolian Government Auditing: Enhancing Transparency and Accountability

Explore the history, methodology, and challenges of government auditing reforms in Mongolia, focusing on changes in mandate, organizational structure, and international cooperation.

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Reforms in Mongolian Government Auditing: Enhancing Transparency and Accountability

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  1. Reforms in Mongolian Government Auditing by Mr. BATBAYAR Badamdorj Deputy Auditor General of Mongolia

  2. Brief History • 1922–1990: State control organization changed its mandate, status, functions and title 13 times • 1995: SAIC was established by the Law on State Audit and Inspection • 2003: MNAO established by the Law on State Audit Reforms in Government Auditing

  3. New Legal Environment • Public Sector Management and Finance Law (June 27, 2002) • Law on State Audit (January 3, 2003) Reforms in Government Auditing

  4. Reference Documents • Lima Declaration • Generic Audit Model Law prepared by UNDP/PACT Reforms in Government Auditing

  5. Former SAIC: Traditional Financial Related Audit (Document Review) Current MNAO: Performance Audit Financial Statement Audit Changes in Mandate Reforms in Government Auditing

  6. Methodology for Performance Audit • GAS introduced in 2002. • These include 4 general standards, 5 fieldwork standards, and 5 reporting standards for PA. • The standards are based upon INTOSAI Auditing Standards and the US GAO “Yellow Book”. Reforms in Government Auditing

  7. Methodology for Performance Audit • Performance Auditing Guidelines (based on the Fifth ASOSAI Research Project) Reforms in Government Auditing

  8. Methodology for Performance Audit • Handbook on how to use government auditing standards Reforms in Government Auditing

  9. Methodology for Financial Audit • Translation and publication of International Standards on Auditing issued by the IFAC • Development of Financial Audit Manual. Reforms in Government Auditing

  10. Former SAIC: Chairperson and 8 non-staff members (Board Model) Current MNAO: Auditor General makes decision individually (Westminster Model) Changes in Organizational Structure Reforms in Government Auditing

  11. MNAO and Audit Service Providers • The need to cooperate with external audit service providers. • 34 private audit firms in UB (with 13 branch offices) and 15 audit firms in provinces. • MNAO makes contract with these firms for audit services. Reforms in Government Auditing

  12. New Requirements for Knowledge and Skills • Law sets high standards for knowledge and skills required of auditors • It is also requirement of the standards • Training program for 2004-2006 • Training materials on Performance, Financial, IT and Environmental Auditing • CPA training Reforms in Government Auditing

  13. New Code of Ethics • Law sets higher standard for ethical behavior • Code of Ethics (based on INTOSAI Code of Ethics): integrity, independence, objectivity, impartiality, political neutrality, professional secrecy, speaking & writing • Code of Ethics for Professional Accountants by IFAC Reforms in Government Auditing

  14. SAI as Pilot Entity • Supported the government policy on reforming the management and financing systems of government agencies. • Piloted the new public management and financing systems in 2001. Reforms in Government Auditing

  15. Results of Piloting • First introduced business strategic plan, output planning and reporting, financial statements, and performance agreements. • Pilot results facilitated the enactment of the PSMFL. Reforms in Government Auditing

  16. SAI and Democratic Governance • MNAO is contributing to promote good governance, principles of transparency and accountabilityin Mongolian public administration. Reforms in Government Auditing

  17. Audit Reports • Performance audit reports are submitted to the Parliament. • These reports are also public documents. Reforms in Government Auditing

  18. Annual Report • MNAO reports to the Parliament annually. Reforms in Government Auditing

  19. International Cooperation • INTOSAI- International Organization of Supreme Audit Institutions – since 1996 • ASOSAI - Asian Organization of Supreme Audit Institutions – since 1996 • WGEA - INTOSAI Working Group on Environmental Auditing – since 2004 Reforms in Government Auditing

  20. Signed MOUs with: • China National Audit Office (2000) • Accounts Chamber of Russian Federation (1998, 2003) • Office of the CAG of India (1999) • State Audit Bureau of Kuwait (2001) • NAO of UK (2003) • National Audit Office of Bulgaria (2003) • Turkish Court of Audit (2004) • Supreme Chamber of Control of Poland (2004) • Swedish National Audit Office (2005) Reforms in Government Auditing

  21. Assistance provided by: • GTZ, Courts of Audit of Hessen and Berlin (Project on Support the MNAO) • Victorian Auditor General’s Office, Australia (3 month secondment of 2 auditors on financial auditing) • GAO, USA (International Auditor Fellowship Program) • BAI, Republic of Korea(computers) • ADB (training, equipment, consultancy) • WB (IDF Grant for introducing ISA and FAM) Reforms in Government Auditing

  22. Some Challenges • CPE requirements for government auditors • Ensuring independence of SAI in the Mongolian Constitution Reforms in Government Auditing

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