THE IMPACT OF CAPACITY BUILDING IN COORDINATED AUDITS WITHIN OLACEFS Lima, September 10th 2014

Context of Coordinated Audits

C OOPERATIVE A UDIT Addresses two strategic objectives: -Capacity Building -Diffusion and application of ISSAIs. Addresses two strategic objectives: -Capacity Building -Diffusion and application of ISSAIs.

COOPERATIVE AUDITS Parallel audits Joint Audit Coordinated Audit COOPERATIVE AUDITS

A coordinated audit can be: A joint audit with separate audit reports to the SAIs own governing bodies. A parallel audit with a single audit report in addition to the separate national reports. Coordinated Audit of Hydrocarbons 2013 – Field work C OORDINATED A UDITS

ISSAI 5800 OLACEFS EXPERIENCE Selection of topic Selection of Topic Compilation of regional studies On line courses (Performance audit and specific course) On line courses (Performance audit and specific course) Face to face specialized workshop Feasibility Study Planning and preparation of audit

C OORDINATED AUDITS ISSAI 5800 OLACEFS EXPERIENCE Execution of audits in every country Technical meeting/consolidation Publication of the consolidated report Technical meeting Monitoring of the recommendations Publication of the consolidated report Critical evaluation Monitoring of recommendations

Regional Experience OLACEFS

With this methodology along the OLACEFS Region we have carried out six coordinated audits between All related to problems affecting or that may affect the region

AUDITREASONS FOR THE AUDIT PAMA Mercosur Free from Foot- and-Mouth Disease Action Program (PAMA) SAI: Argentina, Bolivia, Brazil, Paraguay, Venezuela Supporting actions by the MERCOSUR Structural Convergence Fund (FOCEM in Spanish) which will need to be audited. This topic was identified by the great risk to the region due to their weakness of control along the borders. A possible contamination of foot-and- mouth disease may cause billions of dollars on damage. PLAN AGRO SAI: Colombia, Ecuador, Honduras, Guatemala, El Salvador, Costa Rica and Peru 2011 Determines in what extent the governing and/or executing institutions have incorporated the Agro Plan for Agriculture and Rural Life in the Americas within their plans, programs and public policies; and how are they doing the follow-up. C OORDINATED A UDITS

AUDITREASONS FOR THE AUDIT HYDROCARBONS SAI: Colombia, Brazil and Peru 2013 Considering the relevant public resources generated through hydrocarbon activities, the topic to be evaluated was veracity and transparency of bonuses liquidation systems, rights and participation-measurement, calculus and payment of these activities HYDRIC RESOURCES SAI: Argentina, Brazil, Chile, Colombia, Costa Rica, Cuba, Honduras, Mexico, Paraguay, Peru, Dominican Republic and Uruguay Given the importance of this resource, there is a need to evaluate whether actions have been developed or promoted towards the strengthening of good governance on hydric resources; and if authorities have developed monitoring instruments address to the conservation and protection of hydric resources. C OORDINATED A UDITS

AUDITREASONS FOR THE AUDIT BIODIVERSITY SAI: Argentina, Brazil, Costa Rica, El Salvador, Venezuela, Paraguay and Peru 2014 Considering the importance of the biodiversity conservation in protected areas, a decision was taken to review government organisms management, responsible of policies implementation and cooperation among environment technical areas of the region. INFORMATION TECHNOLOGY GOVERNANCE SAI: Brazil, Bolivia, Chile, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Panamá, Peru y Paraguay 2014 Due to the implication of handling information regarding security, investment and efficiency, there is a need to evaluate the situation of information technology governance in OLACEFS countries, in order to recommend improvements on the governance structure of IT: policies, security systems. C OORDINATED A UDITS

Coordinated audits

C OORDINATED A UDITS

Year Performance Audit Biodiversity Audit IT Audit Total per year Participants per course

Coordinated audits performed between Capacity Building activities: Seminars4 Capacity building activities: Online courses4 Performance Audit course: SAI participants20 Auditors trained in Performance Audit302 C OORDINATED A UDITS - OLACEFS

Impact of Coordinated Audits

I MPACT OF COORDINATED AUDITS Using coordinated audits as a way of creating training processes, by making the most of synergies among SAIs. Promoting sustainability of a professional network and add value to SAIs Strengthening professional and institutional capacities Encouraging knowledge exchange, experience, best practices and y benchmarking. Promoting instruments knowledge on audit topics

Strengthening the audited entities management I MPACT OF COORDINATED AUDITS

RECOMMENDATIONS Enhancing the level of coordination among participating SAIs Implementing a knowledge management module and follow up to the audit development Strengthening follow up to recommendations at the end of the audit Promoting the spreading of acquired knowledge during coordinated audits

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