Supreme Audit Office of the Slovak Republic, Chair of the CBC Sub-Committee Promote Peer Reviews

2 Develop mechanism to measure the impact of SAI SR work and activities. Peer review 2011 (18 recommendations) Task for SAI SR Set up the quantitative and qualitative indicators for SAI SR performance measurement.

3 Each tool may have a different scope or approach, but each can be used by SAI to assess its current standing and help to decide where SAI should focus its efforts. Tools for self assessments by SAIs

4 Peer review by ISSAI 5600 The CBC Guide - Building Capacity in SAIs IT Self-Assessment (ITSA) IT Audit Self-Assessment (ITASA) ISSAI Compliance Assessment Tool (iCAT) Capacity Building Needs Assessment – handbook Institutional Capacity Building Framework Survey (AFROSAI -E) PASAI Capability Model Tools for self assessments by SAI

5 comparison ISSAI 5600 vs PMF ISSAI 5600SAI PMF charactergeneralexact spontaneityvoluntary assessmentverbalpoints and verbal use of numerical indicatorsnoyes scores level of performancenoyes frameworkloosestructured execution by:SAIyes peersyes third partynoyes use of ISSAIs as benchamarkyesyes (level 1 – 3) ISSAIs implementationyesnot for level 4 list of recommndationyesno use of MoUyesno allows comparison between SAIsnoyes reportnarrativenarrative + scores high level overview toolyes drill down toolnoyes monitors change over timenoyes internal biasnopossible timedemandingless demanding expenses related to assessemntdemandingless demanding

6 PMF Self-Assessment timetable  SAI SR decision on PMF self assessment:  PMF self assessment plan approval:  Implementation period: –  Assessment team: 2 persons (1 IDI trained) from SAI SR  Quality assurance: Director and his Deputy from Methodology and Legal Department, and IDI Secretariat in Oslo  self-assessment report to SAO SR senior management tableled

7 Focus of PMF assessment at SAI SR  assessment of individual indicators in SAI SR environment;  degree of fulfilment of individual indicators  proposals for use of individual indicators as internal tools/indicators;  structure of data from Audit Information System needed for indicators assessment;  use of Management Information System while assessing the indicators;  internal regulations conformity with ISSAI standards;

8 Specification of data and documents required to score indicators. Scoring the PMF indicators. Proposals how to use PMF indicators as internal performance indicators. SAI SR self-assessment steps

9 SAI SR assessed domains  assessed domains: A – G* 24 indicators Domain A: SAI Performance 5 Domain B: Independence and Legal Framework 2 Domain C: Strategy for Organizational Development 1 Domain D: Audit Standards and Methodology 9 Domain E: Management and Support Structures 2 Domain F: Human Resources and Leadership 2 Domain G: Communication and Stakeholder 3  addressed and assessed indicators: 19 (not all 24 assessed like No. 4 Judgment results or No. 17 Judgment – Process due to different organisational form of SAI) * some CAF results (from 2011 a 2012 used for some assessment of generalistic indicators; CAF is tool applicable for any public organisation, PMF very specific fo SAIs) )

10 SAI SR use of indicators 1 SAI – 2, 3 to be used as quantitative measurement indicators SA I – 5 to be used for annual report preparation SAI – 6, 7 for repeat assessment, to analyse and compare the changes in the SAI environment SAI – 8 to be used while preparing, monitoring and evaluation of the strategic and annual audit plans SAI – 9, 10 to be used as internal quality performance indicators

11 SAI – 14, 16 to be used as assessment criteria of quality control and quality assurance for compliance and performance audits SAI – 13, 15 to be used during the implementation of ISSAI 100 to 400 into SAO SR Audit Manuals SAI – 18, 19 to be used for repeat assessment SAI – 20, 21 to be used to prepare the qualification auditors profiles and human resources strategy development SAI – 22, 23, 24 to be used during the preparing, monitoring and evaluation of the communication strategy and media communication plans SAI SR use of indicators 2

12 PMF and experience gained 1 The conclusions from SAI Performance Report resulted in PMF Action Plan, vith eighteen capacity building measures. The PMF Action Plan was fulfilled by March 2014 or being fullfiled on permenent basis pending the measure character. Next possible asseement in 2015 to compare. SAI PMF can help to identify not only the SAI strengths and weaknesses, but also the underlying causes of the SAI strong and weak performance.

13 PMF and experience gained 2 Overall Assessment of SAI PMF as a tool to measure performance and improvement EXCELLENT and RECOMMENDED

14 Also PMF brings changes, but

15 Thank you for your attention