Working with Supreme Audit Institutions in Central Asia

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Presentation transcript:

Working with Supreme Audit Institutions in Central Asia Opportunities & Challenges FIDUCIARY FORUM MARCH 2008

SAIs in CA – Control Vs Audit Control & Revision – Soviet legacy Ex-ante activity rather than Ex-post audit No certification role in respect of year-end financial statements Emphasis on expediency and effectiveness of public spending – compliance with budget law Responsible to the President No scope limitation, BUT Limited independence Inadequate legal & institutional framework

Audit Requirements in Bank-financed Operations Annual Financial Statements audited in accordance with acceptable auditing standards – ISA & INTOSAI Traditionally: Reliance on Private Sector Auditors Focus on Financial Audit – Fiduciary Compliance However: Increasing emphasis on Country Systems Reliance of public sector auditors – SAIs Blend of Financial & Performance Audit

WB- SAI Relationship Engagement with SAIs in CA: Audit of Bank-financed Operations – Kyrgyz Health SWAp – Twinning with UK NAO Capacity Development: PFM Reform – Kyrgyzstan, Tajikistan IDF Grants – Kyrgyzstan, Tajikistan, Uzbekistan Support to legal reform – Kyrgyzstan, Tajikistan, Uzbekistan Very limited success

CA SAI Challenges SAIs in CA still face a number of challenges: Weak institutional & legal framework Independence – limited resources, composition & selection, tenure, reporting, scope Capacity – Limited professional expertise/technical knowledge, access to information, mandate, adversary relations between SAI and audited objects Impact – No public availability of findings, inappropriate focus, lack of follow up, inadequate legislative oversight

Conditions for Successful SAIs (Kenneth M Conditions for Successful SAIs (Kenneth M. Dye & Rick Stapenhurt: Pillars of Integrity Importance of SAIs in Curbing Corruption) Supportive environment – permitted to conduct their work and their reports are used to promote accountability Clear mandates – Auditing mandates should be anchored in rules set by legislation Independence – reporting directly to legislature without interference from other branches of government Adequate funding, facilities, and staff Sharing of knowledge and experience

SAI Capacity Building Strategy Three Dimensions: Stronger support for role & performance of SAI to promote increased reliance on Country systems Increased partnership with SAIs to promote capacity building initiatives Progressive Reliance on audits conducted by SAIs

THANK YOU FOR YOUR ATTENTION