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INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORS ON PRACTICAL USE OF “KEY NATIONAL INDICATORS: GUIDANCE FOR SUPREME AUDIT INSTITUTIONS” Mr. Dmitry Zaytsev Accounts Chamber of the Russian Federation Tsaghkadzor, April 26, 2016
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2 Developing the Initial assessment and Project proposal (October 2014) Agreeing the draft Guidance by the WG member-states (August 2015) Approving by the 7 th INTOSAI KSC Steering Committee Meeting (October 2015, Washington) Presenting at the 67 th INTOSAI Governing Board Meeting (November 2015, Abu-Dhabi) Commenting by the INTOSAI community member-states (January 2016) DEVELOPING THE GUIDANCE DOCUMENT “KEY NATIONAL INDICATORS: GUIDANCE FOR SUPREME AUDIT INSTITUTIONS” INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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3 Par. 39 and par. 41 (comments of the SAI of Finland); Information in the boxes concerning the indicators in Indonesia; Information in the boxes concerning the experience of the SAI of South Africa and the SAI of Pakistan; Par. 26, par. 34, and par. 38 (comments of the SAI of Brazil); Par. 30 (comments of the SAI of New Zealand and the SAI of Bahrain); Par. 40 (comments of the SAI of Malta); Par. 9 and par. 17 (comments of the SAI of Iraq). COMMENTS CONSIDERED BY THE SECRETARIAT INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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4 Par. 39. This paragraph may be better placed in Part 2. Maybe between paragraph 25 and 26. Par. 40. Suggestion to include the attribute “traceability”, considering the importance of auditing/tracking the data source SAI OF BRAZIL INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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5 We question why, in paragraph 12, it is considered to be ideal for a KNI system to be an element of an overall strategic management plan? Arguably there is existence value in KNI information being widely available for public comment and debate, without this information being necessarily attached to a specific plan. Like official statistics, it may be desirable that KNIs are separate from the plans and policies of particular administrative or political regimes, as this can enable KNIs to have greater public credibility and durability We have no substantive disagreement with paragraphs 34 - 43. However, the guidance appears to assume that KNIs form part of a deliberate strategy or plan with most of the guidance discussing comparing actual to target results. We noted in our comments on Part 1 that this is not always the case and that there may be good reasons for KNIs to be separate from the plans and policies of particular administrative or political regimes. SAI OF NEW ZEALAND INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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6 It does not specifically discuss the relationship between KNIs and the SDGs. However, the increasing recognition of the contribution public audit can make to progress with SDGs means the opportunities for the application of the best practice material considered and assembled for the guidance will increase. This will be of assistance for SAIs wishing to carry out audit work in a wider range of KNI related circumstances We also would like to stress that the guidance should reflect the role of SAIs in ensuring the implementation of the UN 2030 Agenda for Sustainable Development, and its 17 Sustainable Development Goals (SDGs) and especially target 16.6, which envisages “effective, accountable and transparent institutions at all levels”. A section related it this topic can be included in the guidance to ensure that SAIs can fulfill their task and contribute to the implementation of the SDGs in the best possible way SAI OF NEW ZEALAND AND SAI OF BAHRAIN INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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7 It is recommended to add some figures to the guidance. One example is to add an example of the KNI model of the OECD (Figure 5 – Suggested KNIs for inclusion in a NPF, page 17) SAI OF BAHRAIN INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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8 We suggest adding a paragraph within the guidance indicating that the SAI, in specific cases, can put a national indicator. This can be done when the SAI use the national indicator for one of its tasks SAI OF IRAQ INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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9 Indicators do not always serve as reliable yardstick for neither for financial, compliance nor performance audit. For example the unemployment rate is of no use for looking into the efficiency and effectiveness of public employment offices. What is more, indicators should never be taken as the only audit criterion. SAIs should not be satisfied in the run long with relying on indicators, they should strive for an adequate mandate, public recognition and independence to ensure public sector accountability SAI OF GERMANY INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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10 As an initiative from our SAI we had accomplished a sufficient translation of the Guidance and we will generalize it to the ARABOSAI members to be used in case any changes arise on the Guidance at the next meeting of the INCOSAI, that will be held in United Arab Emirates on December 2016. SAI OF YEMEN INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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11 THANK YOU! INTOSAI WG ON KNI. GUIDANCE DOCUMENT
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