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Seminário O controle interno governamental no Brasil Velhos Desafios, Novas Perspectivas

Seminário O controle interno governamental no Brasil Velhos Desafios, Novas Perspectivas. International Experiences: 3.Lessons Learned Challenges and Opportunities. 14 a 16 de Maio Iguassu Resort – Foz do Iguaçu - Paraná. Lessons Learned: Challenges & Opportunities.

mallory-spencer
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Seminário O controle interno governamental no Brasil Velhos Desafios, Novas Perspectivas

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  1. SeminárioO controle interno governamental no BrasilVelhos Desafios, Novas Perspectivas International Experiences: 3.Lessons Learned Challenges and Opportunities 14 a 16 de Maio Iguassu Resort – Foz do Iguaçu - Paraná

  2. Lessons Learned: Challenges & Opportunities Some important factors which underpin internal control environment reforms: • Political will • A strong Ministry of Finance (or equivalent) • Having clear objectives and strategic plans • Defining clear policies and expected performance • Effective accountability – managerially and politically • Design of any technical support or intervention chosen including change management considerations and integration with wider reforms

  3. Challenges & Opportunities Identified • Overall strategic observations and learning • Internal control objectives within different jurisdictions and environments (context) • How IC fits within organizational and governance structures of an entity & culture • Professional practices – processes & practices which enable effective control activities • Human resources & people management

  4. Overall Strategic Observations & Learning • Takes time & is a significant change management process… and reform continues • Variable speeds of reform & progress • Concepts & mentality are hard to change • Understand the principles • Reform is ongoing • Most sustainable success combined efforts • Good planning & robust monitoring essential

  5. Different Jurisdictions and Environments • How control functions are established within different countries and entities • During reforms changes to structures possible • Be aware of context and history • Law and regulation plus shared vision needed • Legal gap analysis and harmonization

  6. Organizational & governance structures & culture of an entity • Relationships & organization’s internal culture • High level endorsed Policy statement • Independence of auditor & well understood control roles. Audit Committees? • Extent of centralization or decentralization • Response to audit recommendations • Sequencing of related reforms

  7. Professional practices which enable effective control activities • Internal audit / internal control • Move from compliance to risk based approach • Annual report on performance • Audit reports • Technical and management skills • Resources, manuals, IT • Communication strategy

  8. Human resources, people management & training • Proper recognition of control & audit roles • Approach to professional qualifications • Elevation of audit and risk assessment roles • Working conditions and resources • Staff turnover and loss of capacity

  9. Summary • Context – any reforms need to be tailored • Start from understanding principles • External support and partnerships • Implementation gap between law and stated practices

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