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THE INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORS

THE INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORS. INITIAL ASSESSMENT Guidance on the audit of government programs and projects Anton Kosyanenko Accounts Chamber of the Russian Federation. Rome, Italy, March 28, 2018. INITIAL ASSESSMENT

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THE INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORS

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  1. THE INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORS INITIAL ASSESSMENT Guidance on the audit of government programs and projects Anton Kosyanenko Accounts Chamber of the Russian Federation Rome, Italy, March 28, 2018

  2. INITIAL ASSESSMENT Guidance on the audit of government programs and projects The project objective (Purpose) Developing standard within the INTOSAI Framework of Professional Pronouncements Guidance from other internationally recognized, regional or national standard setters The category of the pronouncement Target Group The categories of auditing in the project The tasks within the project (Scope - Content)

  3. INITIAL ASSESSMENT Guidance on the audit of government programs and projects THE PROJECT OBJECTIVE (PURPOSE) • to improve the quality of SAI’s work via standardization of the audit procedures for evaluation of government programs and projects • extension of the scope of SAI’s activities, in order to include an auditors’ assessment of feasibility, risks and results of attainment of the government programs and projects goals • to support the possibility of strategic goals attainment by improving quality of government programs and projects

  4. INITIAL ASSESSMENT Guidance on the audit of government programs and projects DEVELOPING STANDARD WITHIN THE INTOSAI FRAMEWORK OF PROFESSIONAL PRONOUNCEMENTS • Fundamental principles of public sector auditing (ISSAI 100) • Fundamental Principles of Financial Auditing (ISSAI 200) • Fundamental Principles of Performance Auditing (ISSAI 300) • Fundamental Principles of Compliance Auditing (ISSAI 400) • Guidelines on the evaluation of public policies (INTOSAI GOV 9400) • Value and Benefits of SAIs-making a difference to the life of citizens (ISSAI 12)

  5. INITIAL ASSESSMENT Guidance on the audit of government programs and projects THE TASKS WITHIN THE PROJECT (SCOPE - CONTENT) • The document should be developed to: • analyze the experience of assessment of public expenditures’ efficiency and effectiveness in a number of different countries • propose the composition of audit procedures, criteria and methods to be applied in audit engagements • develop proposals on the mechanism for an integrated assessment of the feasibility, risks and the results of government programs and projects goals attainment

  6. INITIAL ASSESSMENT Guidance on the audit of government programs and projects

  7. INITIAL ASSESSMENT Guidance on the audit of government programs and projects THANK YOU!

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