1. 1 IT-audit Forum Overall picture of the EUROSAI IT Working Group and its functions IT = Information Technology

2. 2 IT-audit Forum Brief introduction of the presenter INTOSAI, EUROSAI, EURORAI EUROSAI Organisation Working Areas IT-Working Group History Organisation Functions Projects ITSA Lessons Learned Further Activities INTOSAI Working Group on IT Audit Overall Picture of Eurosai ITWG - Agenda

3. 3 IT-audit Forum Supreme Audit Institutions (SAIs)

4. 4 IT-audit Forum DFA/F OR/DD PS EDP/Int Organis. DETEC SSA/DEA FCh/PS/ FDF Social Ins./ FDJP Mandate sector Specialist sector Building and procurement Economic evaluations Management Fin. super- vision, audit 1 Fin. super- vision, audit 2 Fin. super- vision, audit 3 IT audits Staff Support International SFAO Organisational Chart Decision Execution Matrix 60 Auditors (9 IT Auditors!) Total number of Staff 90

5. 5 IT-audit Forum Massimo Magnini, CISA, CIA, CISM* Swiss Federal Audit Office (SFAO) Competence Centre IT Audits Monbijoustrasse 45 CH - 3003 Bern Tel. +41 031 323 10 82 Fax +41 031 323 11 01 E-Mail: massimo.magnini@efk.admin.ch Web: www.efk.admin.chwww.efk.admin.ch CISA = Certified Information Systems Auditor (ww.isaca.org)ww.isaca.org CISM = Certified Information Security Manager CIA = Certified Internal Auditor (www.theiia.org The Institute of Internal Auditorswww.theiia.org SFAO – IT Audits *

6. 6 IT-audit Forum INTOSAI, EUROSAI, EURORAI

7. 7 IT-audit Forum EUROSAI was established in 1990. The objectives of the Organisation are: to promote professional co-operation among SAI members, to encourage the exchange of information and documentation, to advance the study of public sector audit, to stimulate the creating of University Professorships in this subject, to work towards the harmonisation of terminology in the field of public audit.

8. 8 IT-audit Forum EUROSAI Organisation

9. 9 IT-audit Forum EUROSAI ITWG - History Oct. 2002: 1st Meeting The Hague March 2004: 2nd Meeting Bern Feb. 2005: 3rd Meeting Nicosia Sept. 2006: 4th Meeting Bratislava Feb. 2008: 5th Meeting Ljubljana June 2009: 6th Meeting Bern At its Congress held in Kraków in June 2008, the EUROSAI approved the handover of the chair of the EUROSAI IT Working Group from the Netherlands to Switzerland. As of 1. June 2008 Switzerland is responsible for the EUROSAI ITWG website and activities. The EUROSAI IT Working Group was created in 2002, during the V EUROSAI Congress:

10. 10 IT-audit Forum The EUROSAI IT Working Group will deploy activities on four strategic IT-related areas: 1.the development of IT-driven international agreements and regulations, for instance privacy rulings, and how to audit these; 2.the emergence of E-Governance, E-Procurement and electronic service delivery and how to audit these; 3.the investment of governments in hardware, software and "humanware" for the running of their offices and for the implementation of programmes, for instance E-Procurement, and how to audit this. 4.Developing the capacity of SAIs to meet their strategic goals by: - utilising IT to support their own internal management; - exploiting IT to enhance the efficiency and effectiveness of their audits; - acquiring the skills necessary to audit in an IT-environment. Eurosai ITWG - Work Areas

11. 11 IT-audit Forum Eurosai ITWG “Outputs” in 5 areas Electronic Records Management 1 IT Self- assessment 2 E-Government 3 Inventory IT Training Courses 4 Website 5

12. 12 IT-audit Forum E-Government Inventory IT Training Courses IT Self- assessment Website Electronic Records Management 1

13. 13 IT-audit Forum Aimed at IT Auditors What and how to audit Audit Checklist Electronic Records Management Document “Audit Briefing”

14. 14 IT-audit Forum Electronic Records Management E-Government Inventory IT Training Courses Website IT Self- assessment 2 IT Self-assessment (ITSA)

15. 15 IT-audit Forum Lead: Switzerland Members: Belgium Bulgaria European Court of Auditors Germany Lithuania Netherlands Norway Spain Project Team: ITSA IT Self-assessment (Rollout)

16. 16 IT-audit Forum Small mixed team Business professionals and IT professionals Managers and non-managers Moderated Result: Action Plan Roll-out into EUROSAI membership Regular revision IT Self-assessment (ITSA)

17. 17 IT-audit Forum Lead: Switzerland Members: European Court of Auditors Finland Germany Hungary Latvia Lithuania Malta Netherlands Norway Ukraine Questionnaire « IT Audit » Project Team: ITASA IT Audit Self- assessment

18. 18 IT-audit Forum IT Self- assessment Electronic Records Management Inventory IT Training Courses Website E-Government 3

19. 19 IT-audit Forum Lead: Portugal Members: Germany Lithuania Netherlands Poland Russia UK Switzerland Project Team: E-Government

20. 20 IT-audit Forum Aimed at board and senior management Cooperation with INTOSAI IT Committee Executive Summary submitted as EUROSAI document Full report also available Executive Summary ‘E-Government in an Audit Perspective’ E-Government

21. 21 IT-audit Forum www.egov.nik.gov.pl

22. 22 IT-audit Forum IT Self- assessment Electronic Records Management E-Government Website Inventory of IT Training Courses 4 Inventory IT Training Courses

23. 23 IT-audit Forum SAIs and IDI have courseware available Limited number commercial off the shelf courses Accounting firms prepared to develop tailor-made courses Inventory of IT Training Courses

24. 24 IT-audit Forum …… Training News …..

25. 25 IT-audit Forum IT Self- assessment Electronic Records Management E-Government Inventory IT Training Courses Website 5 Eurosai ITWG Website

26. 26 IT-audit Forum Welcome to the site ……!! As of 1. June 2008 Switzerland is responsible for the EUROSAI ITWG website and activities.

27. 27 IT-audit Forum Lead: Netherlands Members: Austria Bulgaria Finland Germany Lithuania Russia Slovenia Switzerland Sounding Board Project Team: Relevance of IT in Public Revenue Fraud

28. 28 IT-audit Forum EUROSAI ITWG – Further Activities

29. 29 IT-audit Forum INTOSAI Working Group on IT Audit

30. 30 IT-audit Forum Thank you! Act Local, Think Global