Challenges related to audit assistance tools Pentti Mykkänen/NAO Finland, 7 September 2007

2 Challenges coming outside the NAO Government Programme of Prime Minister´s Cabinet: Everyday information society:  Special consideration will be given to a customer-responsive reform of the public service structures by making extensive use of information and communications technology and overhauling the procedures.  The supply and compatibility of online services and products will be increased …  The Government will improve the availability of high-speed connections …  The availability of versatile and high-standard communications services will be ensured throughout the country …

3 Challenges coming outside the NAO Government policy decision on the development of IT management in the state administration ( )  The Policy Decision contains the long-term target of the IT management of State administration, the strategic guidelines for developing IT management, the common steering model for IT management and the following development programmes scheduled for the years 2006–2011:  Customer-Centric Online Services,  Interoperability (architectures and methods of State administration),  Shared IT Systems,  Harmonised Basic IT Services and  Information Security and Contingency Planning.

4 Challenges coming outside the NAO  The Ministry of Finance shall be responsible for the development and steering of joint State IT operations. The State IT Management Unit (Valt IT), functioning in the Ministry of Finance, shall operate in co-operation with the administrative sectors.  The State IT Management Unit also operates in cooperation with the ministry of the Interior coordinating municipal information management (Kunta IT). The important areas of cooperation include i.a. the development of a platform for customercentric online services and interoperability.  The State IT management unit is responsible for implementing the development programmes mentioned in the Government policy decision on the development of it management in the state administration ( ).

5 Challenges coming outside the NAO KIEKU-developing programme and projects  KIEKU developing programme is administered by the State Treasury.  The purpose of the KIEKU programme is to develop the processes, modes of operation, structures and tools of financial and personnel administration. The purpose also is to improve productivity and improve ability of services regarding state financial- and personnel administration.  4 projects have been settled to implement KIEKU:  A project regarding financial administration (standardize, simplify processes, procedures and information),  A project regarding personnel administration,  Information system project (definition, purchasing etc.),  Service center project, in which the model regarding the use of service centers in the state will be created.

6 Challenges coming inside the NAO The Vision of the NAO:  The NAO is both internationally and nationally recognized as a respected audit institution, which performs its audit duties with top expertise. The Strategy (2007–2012) and Audit and Action plan of the NAO:  NAO-level strategy, guidelines, audit and action plan, developing etc. Audit unit level action plans:  Audit based special requiremets “IT-Audit strategy” (4/2007)  NAO-level IT-Audit Strategy – IT-Audit based requirements  IT-Audit coordinating group ( )

7 Challenges coming inside the NAO Cooperation with the Parliament in IT-matters  Some central guidelines and strategic decisions are made by the Parliament (e.g. , operating system, some jointly used software)  Developing of processes and procedures together with the Parliament  Electronic working table  Remote access and use of mobile based solutions  Electronic records management and document management  Internet, Intranet and Extranet solutions  etc....

8 Audit assistance tools used in the NAO Financial Audit Unit  ACL  Rondo (Paperless bookkeeping and electronic archiving system)  Travel (Paperless travel administration system) Performance Audit Unit  Inspiration  SPSS  Stata  QSR Nud*ist and QSR Nvivo  NETRA (The Finnish state internet reporting system) Others  Excel  PG (Process Guide)  Webropol

9 Specific challenges related to tools  Compatibility with other tools  Developing (the tool will be developed)  Effectiveness  Price (reasonable to purchase and to use)  Reliability in use  Suitability for the purpose (e.g. handling audit data)  Support (available when needed)  Training (available in reasonable price)  Usability (easy to use etc.)

10 T h e E N D