IS INNOVATION POSSIBLE FOR SAIs ?. WHAT IS PERFORMANCE INFORMATION AUDIT?. Performance Information Audit . Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability.
Performance Information Audit Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability.
Performance Information Audit • a new audit methodology different than performance audit (3e audit) • Restricted with the performance objectives and indicators • Based on performance-based budgeting (PBB)
PBB requirestheinstitutionstoclarifytheir main objectives in the budget documents in terms of
PBBis supposed to • Enhance transparency • Improve accountability • Improve allocative efficiency
What are the objectives of audit of performance information?
P.I. AUDIT METHODOLOGY 3 STAGES
Compliancewithreportingrequirements • - Existence of thereports • - Time frameforthereports • - Outline/content of thereports
PIA METHODOLOGY 3 STAGES
Content of performanceinformation 2 categories of performance information Performance information on the planned objectives and activities Performance information on the results of the activities and achievements
Content of performanceinformation Whataretheexpectations? Goals and targets Performance objectives Indicators Baseline Criteria
PIA METHODOLOGY 3 STAGES
Data reliability How to ensure the correctness and accuracy of reported data? Focus on giving assurance on reliability of data systems Do not exclude any relevant data Don not inlcude any irrelevant data What is a data system?
Reporting “If I had had more time, I would have written a more brief report.”
Reporting One of the most challenging stage of the audit.
Reporting • Compliance with reporting requirements • The content of the performance information • Reliability of data systems
Clearence before reporting The audit team should first try to ensure the clearenceof the findings
Developing recommendations Recommendations for implementation should be developed in the report.
Writing the Report The audit report includes the following: • Executive summary • Aim and scope • Findings • Recommendations
Writing the Report After the review process, the audit report is sent to the audited entity
Opinion of the Public Entity The representatives of the entity can be invited for face-to-face interviews or the management is only asked to communicate its opinions on the report in writing.
Audit Report The audit team reaches aconclusion, by saying that;
Audit Report the audited entity; • has, • has partly, • has not complied with, the said criteria.
SUMMARY OF P.I.AUDIT • Institutions’ budgets- aimsandobjectives • ReportingtotheParliament, publicand TCA Measurement of results of activitieswithrespecttoobjectivesandindicatorsdeterminedbypublicadministrationswithintheframework of accountability TCA’sPerformanceinformationaudit
TURKISH COURT OF ACCOUNTSPerformance Information AuditExperience THANK YOU!