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PAPUA NEW GUINEA AUDITOR-GENERAL’S OFFICE Presenter: Joan Arni, Director Legal. 1 Audit to Detect Fraud and Corruption 10 th ASOSAI Research Project.

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Presentation on theme: "PAPUA NEW GUINEA AUDITOR-GENERAL’S OFFICE Presenter: Joan Arni, Director Legal. 1 Audit to Detect Fraud and Corruption 10 th ASOSAI Research Project."— Presentation transcript:

1 PAPUA NEW GUINEA AUDITOR-GENERAL’S OFFICE Presenter: Joan Arni, Director Legal. 1 Audit to Detect Fraud and Corruption 10 th ASOSAI Research Project

2 PNG KEY FACTS Population:6,587,000 approx Capital:Port Moresby; 275,000 Area:462,840 sq km (178,703 sq ml) Language:715 indigenous languages Religion:Protestant, indigenous beliefs, Catholic Currency:Kina Life Expectancy:57 GDP per Capita:U.S. $2,100 Literacy Percent:66 2

3 Where in the World is PNG 3

4 PNG Physical Environment 4 Mountains in Morobe Province.

5 PNG Physical Environment 5 Ramu River, Kainantu, Eastern Highlands Province..

6 Role of the Auditor-General’s Office (AGO)  Established under the PNG Constitution and operates under the Audit Act 1989  Independent external auditor to the PNG Parliament  Provides assurance over management of public sector entities  Inspects and audits, and reports at least once each year  Conduct audits, evaluations and investigations  Assess matters of economy, efficiency, effectiveness and/or accountability  Work closely with the Public Accounts Committee 6

7 AGO Audit Activities Key audit activities include:  Financial audits of agency financial books and records  Performance audits of agency programs, projects or activities  District Services Improvement Program (DSIP) audits  Investigations Over 600 different entities are subject to audit, including National Departments, Provincial and Local-level Governments, Statutory Bodies, Hospitals, Trust Accounts, etc. 7

8 AGO Structure The AGO has three operational audit branches and a corporate services branch:  National Government  Provincial Government  Statutory Bodies Currently there are 160 full time staff with approximately 120 of these being audit staff. All audit staff have an appropriate tertiary qualification and all are encouraged and supported to undertake further professional qualifications (such as CPA) 8

9 Audit to Detect Fraud and Corruption The AGO believes the project needs to be a manageable and feasible activity. We have proposed an approach to the project that should:  Focus on the development of practical audit guidelines  Assist SAIs to introduce and integrate fraud and corruption procedures into standard audit practices and audit methodologies  Avoid significant surveys and questionnaire and the subsequent research and analysis that would follow  Not include any information that would soon be out dated or is available from more information sources 9

10 Audit to Detect Fraud and Corruption (cont) The AGO has proposed the following structure for the guidelines to be developed: 1. Introduction What is meant by fraud and corruption; Why there is a need to focus attention on fraud and corruption; The objectives of these audit guidelines 2. Increased Audit Focus on Fraud and Corruption Role for audit to detect fraud and corruption; Legislative, ethical, risk management and Auditing Standards requirements; Causes and characteristics of fraud and corruption; Strategic overview of fraud and corruption issues 3. Fraud and Corruption Control Strategies Significance of fraud and corruption control strategies; Essentials of internal control: Prevention; Detection; Response; Monitoring, Reporting and Evaluation 10

11 Audit to Detect Fraud and Corruption (cont) 4. The Role of Audit to Detect Fraud and Corruption Key stakeholders in fight against fraud and corruption; Defining the role and responsibilities of audit; Reporting and investigation arrangements 5. Fraud and Corruption Audit Practices Methods of auditing fraud and corruption; Integration of fraud and corruption audit practices into audit activities; Audit templates and checklists; Better practice examples; Case studies: Procurement; Financial Management; Payroll 6. Measures on Improving Audit Detection of Fraud and Corruption Influencing behaviours e.g. newsletter, workshops, presentations; Training programs; Evidence collection and data analysis; Sampling methodologies 7. References Surveys and research on fraud and corruption; Links to fraud and corruption websites; Journals, articles and books on fraud and corruption 11

12 Audit to Detect Fraud and Corruption (cont) Fraud is addressed in audit. The essence the role of the Office of the Auditor-General is :- 1.Preventive 2.Detective 3.Preventive 12

13 Questions 13 Thank you for your time


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