GAC Hub Training Addis Ababa 4-7 June 2007

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Presentation transcript:

GAC Hub Training Addis Ababa 4-7 June 2007 External Audit 4-7 June 2007

External Scrutiny and Audit PI-26 Scope, nature and follow-up of external audit Scope and nature of audit performed Timeliness of submission of audit reports to legislature Evidence of follow up on audit recommendations

Contd. PI - 28 Legislative scrutiny of external audit reports Timeliness of examination of external audit reports by legislature Extent of hearings on key findings undertaken by legislature Issuance of recommended actions by the legislature and implementation by executive

Diagnozing external audit External audit is more than capacity of SAI. Consider components of effective external audit system: Ministry of Finance: responsible for producing annual accounts and financial statements, setting FM rules and ensuring compliance SAI: providing comprehensive external audit Legislature: authorization and oversight of revenue and spending Effective audit system is crucial to GAC

Some questions Does the MF provide annual accounts and financial statements in a timely way, and allow in-year access to books for SAI? What is legal mandate for SAI? Pre-audit? Financial statements Regularity/compliance Value for money/performance Is SAI sufficiently independent? Anglo/Franco models

Contd. Does it have sufficient capacity? Audit methodology Skills and skill mix Code of conduct Staff pay and conditions Work environment Annual work plan – risk based? Tackle procurement?

Legislative oversight Are SAI reports timely, relevant and readable? Does PAC have skills? Are PAC reports timely with clear recommendations? Are hearings and reports in public domain?

Executive follow up Does MF take action on SAI/legislature findings and sanction errant officers, remove accounting officer – is stewardship of public finances a factor in career development?

What’s happened? Extensive updating of colonially inherited audit laws New laws give SAI greater control over staffing, pay and budgets, and widen scope of audit Are they using new powers vigorously or does the old culture of avoiding controversy prevail? Are annual accounts more timely? Any signs that the MF is taking its stewardship role more seriously?