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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.

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IS INNOVATION POSSIBLE FOR SAIs ?


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    Presentation Transcript
    1. IS INNOVATION POSSIBLE FOR SAIs?

    2. WHAT IS PERFORMANCE INFORMATION AUDIT?

    3. Performance Information Audit Measurement of results of activities with respect to objectives and indicators determined by public administrations within the framework of accountability.

    4. 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)

    5. Whatis performance-basedbudgeting?

    6. PBB requirestheinstitutionstoclarifytheir main objectives in the budget documents in terms of

    7. PBBis supposed to • Enhance transparency • Improve accountability • Improve allocative efficiency

    8. What are the objectives of audit of performance information?

    9. SHORT TERM OBJECTIVES OF P.I. AUDIT

    10. LONG TERM OBJECTIVES OF P.I. AUDIT

    11. Performance Based Budgeting

    12. HOW TO CONDUCT PERFORMANCE INFORMATION AUDIT

    13. P.I. AUDIT METHODOLOGY 3 STAGES

    14. Compliancewithreportingrequirements • - Existence of thereports • - Time frameforthereports • - Outline/content of thereports

    15. PIA METHODOLOGY 3 STAGES

    16. 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

    17. Content of performanceinformation Whataretheexpectations? Goals and targets Performance objectives Indicators Baseline Criteria

    18. PIA METHODOLOGY 3 STAGES

    19. 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?

    20. EVALUATING THE COMPLIANCE WITH REPORTING REQUIREMENTS

    21. EVALUATING THE QUALITY OF PERFORMANCE INFORMATION

    22. EVALUATING THE QUALITY OF PERFORMANCE INFORMATION

    23. EVALUATING THE DATA RELIABILITY

    24. REPORTING IN PERFORMANCE INFORMATION AUDIT

    25. Reporting “If I had had more time, I would have written a more brief report.”

    26. Reporting One of the most challenging stage of the audit.

    27. Reporting • Compliance with reporting requirements • The content of the performance information • Reliability of data systems

    28. Clearence before reporting The audit team should first try to ensure the clearenceof the findings

    29. Developing recommendations Recommendations for implementation should be developed in the report.

    30. Writing the Report The audit report includes the following: • Executive summary • Aim and scope • Findings • Recommendations

    31. Writing the Report After the review process, the audit report is sent to the audited entity

    32. 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.

    33. Audit Report The audit team reaches aconclusion, by saying that;

    34. Audit Report the audited entity; • has, • has partly, • has not complied with, the said criteria.

    35. SUMMARY OF PERFORMANCE INFORMATION AUDIT

    36. SUMMARY OF P.I.AUDIT • Institutions’ budgets- aimsandobjectives • ReportingtotheParliament, publicand TCA Measurement of results of activitieswithrespecttoobjectivesandindicatorsdeterminedbypublicadministrationswithintheframework of accountability TCA’sPerformanceinformationaudit

    37. IS INNOVATION POSSIBLE FOR SAIs?

    38. INNOVATION ALWAYS POSSIBLEJUST BELIEVE IN IT!

    39. TURKISH COURT OF ACCOUNTSPerformance Information AuditExperience THANK YOU!