Emerging Issues in Audit

1. Emerging Issues in Audit EUROSAI-ASOSAI Jerusalem 11th March 2019

2. Introduction Emerging Issues in Audit

3. Outline of this workshop Emerging Issues in Audit Emerging issues and audit dilemmas Introduction to the ‘strategic dialogue’ Group work: choose and pitch YOUR emerging issue audit in a strategic dialogue session Wrap up: lessons learned Examples of Emerging Issues in NCA audits

4. Emerging Issues and Audit Dilemmas Emerging issues work done by our colleagues from Finland and the ECA Emerging Issues in Audit

5. Emerging Issues and Audit dilemmas How do we deal with emerging issues in audit? Emerging Issues in Audit Can we audit a proces that is still developing? What will be the value of our audit results at the time of publication? If we audit an emerging issue, can we make recommendations? What is the best way to report on emerging issues? What does it mean for the position of my SAI if we become part of a current political debate?

6. Introduction to the Strategic Dialogue Session Think twice before you start your audit on an emerging issue! Emerging Issues in Audit • The ‘strategic dialogue’ as a tool to improve audit proposals and decision making • The total internal intellectual force of the SAI gathers in one session • Focused debate on an audit proposal by short pitches • Questions & dilemma’s are raised including possible answers, arguments and risks • The board decides whether a team can start based on a revised audit proposal

7. Introduction to the Strategic Dialogue Session What does it look like? Emerging Issues in Audit Fixed positions by roles Strict maximum amount of minutes per pitch Feedback limited strategic headlines

8. Introduction to the Strategic Dialogue Emerging Issues in Audit

9. Group work: serious game A serious game: Let’s experience the strategic dialogue session! Emerging Issues in Audit Make groups of 5 persons maximum Choose YOUR emerging issue and formulate your audit question / idea Pitch your audit idea in 2 minutes Strategic Dialogue RPG

10. Wrap up: lessons learned Emerging Issues in Audit Hier deelnemers interviewen: hebben ze al plannen/ ervaring met emerging issue audit? is SDS format nuttig in hun praktijk? Op welke manier organiseren zij hun kritische massa? (real life op deze sheet intypen?)

11. Examples of Emerging issues in NCA audits Emerging Issues in Audit

12. Preparedness Audit: Brexit Results SAIs survey brexit • Preparedness audit, published on 11 December 2018 • Audit period: April – July 2018 • Main findings: • Direct cost no-deal Brexit €2.3 billion in the period 2018-2023. • Customs not prepared for new increased workload on 29 March 2019 • Parliament is informed about Brexit in broad lines

13. Preparedness Audit: Lessons from Joint Strike Fighter procurement Results SAIs survey brexit • 11 Lessons from the JSF when procuring Defence Materiel from the twenty years auditing by the Netherlands Court of Audit (6 March 2019) • The report casts new light on the usually complicated and extensive process of procuring defence materiel. Such programmes are often considered to be unique but our audits have found that three elements should always be borne in mind

14. Focus Audits (NAO: Investigations) Current topic / Emerging Issue Focus: scope and audit question Fast: 14 weeks start < > publication Factual: no conclusions, no recommendations Short report

15. Focus Audits – 4 publications in 1 year 19 december 2017 Focus on police reports 6 juni 2018 Focus on acces to Long Term Healthcare 27 september 2018 Focus on Wind Energy 13 december 2018 Focus on Reconstruction of Sint Maarten

16. Thank you! We wish you an inspiring time here in Jerusalem and would love to get your feedback on this workshop during the week!