progress report to the psc steering committee intosai psc subcommittee on internal control standards...

Progress Report Progress Report to the PSC Steering Committeeto the PSC Steering CommitteeINTOSAI PSC Subcommittee INTOSAI PSC Subcommittee on Internal Control Standardson Internal Control Standards

SAI of Poland (NIK)SAI of Poland (NIK)22-24 June 2011, Wellington22-24 June 2011, Wellington

INTOSAI Subcommittee on Internal Control INTOSAI Subcommittee on Internal Control StandardsStandards

About the SubcommitteeAbout the Subcommittee

29 members and the IIA 29 members and the IIA New chair since the XX INCOSAI: Supreme New chair since the XX INCOSAI: Supreme

Audit Office of Poland (NIK) Audit Office of Poland (NIK) Latest documents developed under the Latest documents developed under the

previous chairmanship (SAI of Belgium), previous chairmanship (SAI of Belgium), adopted by the XX INCOSAIadopted by the XX INCOSAI:: - - INTOSAI GOV 9140INTOSAI GOV 9140 ”Internal Audit ”Internal Audit Independence in the Public Sector”Independence in the Public Sector”- - INTOSAI GOV 9150INTOSAI GOV 9150 ”Coordination and ”Coordination and Cooperation between SAIs and Internal Cooperation between SAIs and Internal Auditors in the Public Sector” Auditors in the Public Sector”


Tasks for the years 2011-2013Tasks for the years 2011-2013 (1) (1)The following 5 tasks were set under the chairmanship of The following 5 tasks were set under the chairmanship of the SAI of Belgium:the SAI of Belgium:

Task 1:Task 1:Work out examples of internal control measures, for all Work out examples of internal control measures, for all internal control objectives (effectiveness, efficiency, internal control objectives (effectiveness, efficiency, ethical standards, compliance with laws and regulations, ethical standards, compliance with laws and regulations, etc.) and all control components (control environment, etc.) and all control components (control environment, risk assessment, control activities, information and risk assessment, control activities, information and communication, monitoring).communication, monitoring).

Task 2:Task 2:Actively promote the integration of the INTOSAI GOV Actively promote the integration of the INTOSAI GOV internal control and risk management conceptualization internal control and risk management conceptualization into the ISSAIs, notably on financial audit, performance into the ISSAIs, notably on financial audit, performance audit, compliance audit.audit, compliance audit.


Tasks for the years 2011-2013Tasks for the years 2011-2013 (2) (2)Task 3:Task 3:

Integrate the Guidelines and the Further Information on risk Integrate the Guidelines and the Further Information on risk management. It is preferable to have one single document with management. It is preferable to have one single document with risk management as the main concept and internal control risk management as the main concept and internal control regarded as a part of it.regarded as a part of it.

Task 4: Task 4: Prepare a paper concerning reporting on internal control (for Prepare a paper concerning reporting on internal control (for example as “in control statements”). A survey could be example as “in control statements”). A survey could be conducted on that subject in order to establish the extent to conducted on that subject in order to establish the extent to which internal control reporting exists, under what forms and which internal control reporting exists, under what forms and what the underlying frames of reference are.what the underlying frames of reference are.

Task 5:Task 5: Monitor and analyze the use of the e-platform both in terms of its Monitor and analyze the use of the e-platform both in terms of its utility value and content of the information (trends, topics for utility value and content of the information (trends, topics for future work plans, targeted requests for further information, future work plans, targeted requests for further information, etc.).etc.).


AchievementsAchievements

Takeover of the Subcommittee Takeover of the Subcommittee Chairmanship Chairmanship

Elaboration of the Action Plan for Elaboration of the Action Plan for 2010-20132010-2013

Implementation of the Action Plan for Implementation of the Action Plan for 2010-2013 2010-2013

Activities in the international arenaActivities in the international arena Activities at the national levelActivities at the national level


Takeover of the Subcommittee Takeover of the Subcommittee ChairmanshipChairmanship

SAI of Poland took over the Subcommittee SAI of Poland took over the Subcommittee Chairmanship at the XX INTOSAI Congress Chairmanship at the XX INTOSAI Congress from the SAI of Belgiumfrom the SAI of Belgium

Bilateral meeting between the former and Bilateral meeting between the former and the new Chairs – February 2011, Warsaw, to the new Chairs – February 2011, Warsaw, to discuss:discuss:- rules and organisation of the Subcommittee’s - rules and organisation of the Subcommittee’s worksworks

- expected results.- expected results.


Action Plan for 2010-2013Action Plan for 2010-2013

March 2011: Draft Action PlanMarch 2011: Draft Action Plan April 2011: DiscusApril 2011: Discusssion with ion with MMembers and the embers and the

Institute of Internal AuditorsInstitute of Internal Auditors May 2011: Final version of the Action PlanMay 2011: Final version of the Action Plan

In the Action Plan, for each task information is In the Action Plan, for each task information is provided as for:provided as for:

Input by Subcommittee Members Input by Subcommittee Members ResultResultss and effects and effects Task CoordinatorTask Coordinator Date of progress revision Date of progress revision Deadline for realisationDeadline for realisation


Action Plan for 2010-2013: Action Plan for 2010-2013: achievements to dateachievements to date

As for Task 5: development of the e-platform – As for Task 5: development of the e-platform – Subcommittee Members can access the following Subcommittee Members can access the following documents: documents:

Report by the OECD entitled Report by the OECD entitled Internal Control and Internal Control and Internal Audit: Ensuring Public Sector Integrity and Internal Audit: Ensuring Public Sector Integrity and AccountabilityAccountability

Survey analysis released by the IFAC Professional Survey analysis released by the IFAC Professional Accountants in Business (PAIB) Committee entitled Accountants in Business (PAIB) Committee entitled Global Survey on Risk Management and Internal Global Survey on Risk Management and Internal Control – Results, Analysis, and Proposed Next Steps: Control – Results, Analysis, and Proposed Next Steps: it can be potentially used in Task 3it can be potentially used in Task 3. .


Activities in the international arenaActivities in the international arena

Participation in a seminar organised by the Participation in a seminar organised by the OECD (Paris, April 2011), dedicated to the OECD (Paris, April 2011), dedicated to the challenges faced by Internal Audit in challenges faced by Internal Audit in contributing to mitigation of fraud and contributing to mitigation of fraud and corruption risks in the public sectorcorruption risks in the public sector

OECD report OECD report Internal Control and Internal Internal Control and Internal Audit: Ensuring Public Sector Integrity and Audit: Ensuring Public Sector Integrity and Accountability Accountability comprises the Internal comprises the Internal Control Standards Subcommittee’s Control Standards Subcommittee’s approach, and references to the two latest approach, and references to the two latest standards: standards: INTOSAI GOV 9140INTOSAI GOV 9140 and and INTOSAI GOV 9150INTOSAI GOV 9150..


Activities at the national levelActivities at the national level

Translation of INTOSAI GOVs into PolishTranslation of INTOSAI GOVs into Polish Plans to disseminate and promote the Plans to disseminate and promote the

application of INTOSAI GOVs among public application of INTOSAI GOVs among public sector managers in Poland (as a good sector managers in Poland (as a good practice)practice)

Plans to conduct two audits on how Plans to conduct two audits on how internal control standards are used in internal control standards are used in practice in the public sector in Poland practice in the public sector in Poland (separately at the governmental and local (separately at the governmental and local levels)levels)


Thank you very much for your Thank you very much for your attention.attention.

progress report to the psc steering committee intosai psc subcommittee on internal control standards...

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