Presentation on theme: "AFROSAI-E COOPERATION WITH WGITA African Organisation of English-speaking Supreme Audit Institutions."— Presentation transcript:
AFROSAI-E COOPERATION WITH WGITA African Organisation of English-speaking Supreme Audit Institutions
PRESENTATION OUTLINE Background of AFROSAI-E Current status of SAIs in IT Audit Previous and current projects Challenges and issues in the region Future plans on IT Audit WGITA cooperation and activities
Institutional & other partners / Donors Governing Board 26 Members Chief Executive Officer Executive Officer Executive Secretariat Subcommittees Human Resources Finance Capacity building Audit Planning Committee Planning Committee Subject Matter Experts Technical Committee Technical Committee Governing structure
STATEMENT OF INTENT Making a difference in the performance of SAIs
MISSION STATEMENT AFROSAI-E is, through innovation, committed to cooperate with and support its member SAIs to enhance their institutional capacity to successfully fulfil their audit mandates, thereby making a difference to the lives of citizens.
Our Capacity Building Approach ICBF - Quality reviews Gap analysis Need of SAIs Annual Work Plan Value and Benefit
ICBF DOMAINS Domains in ICBF are: Independence and legal framework Organization and management Human Resources Audit methodology and standards Communication and stakeholder management
STRATEGIC IMPERATIVES FROM 2009 Strategic imperatives Independence Human resources Communication Quality Assurance Performance audit Use of IT in Audit Which one do you think has been the lowest scored imperative in all the years? Also has been below target set for achievement
USE OF IT IN AUDIT The areas covered in assessing use of IT in Audit were: IT Audits IT tools used in audit IT strategy
IT IN AUDIT - 2014 Use of IT in audit lowest scored imperative Components that decreased are: Integration of IT/IS audit in performance audit and regularity audit Annual IT/IS audit coverage of national IS systems Scores of IT tools in audit & IT strategy increased slightly Number of IT Auditors in the region decreased (average of only 2 % of total audit staff)
PROJECTS IN REGION Joint program for IT Audit champions Increased use of CAATs and data analytics Including use of MS Excel Training of regularity auditors in basic IT Audit Assistance in IT strategy development Hands-on audit support to members Advocating of audit of key IT systems and annual reporting of the reliance on controls in these systems Implementation of electronic working papers
CHALLENGES Inadequate number of IT auditors in the region and in specific SAIs 221 in 2014 compared to 9,391 regularity auditors high growth rate Lack of established IT Audit section Lack of clear distinction between IT Audit and IT Support Low investment in staff and audit tools Collaboration between IT Audit and Regularity Audit poor IT not being included in the strategic planning by SAIs, or a lack of monitoring on implementation. IT infrastructure capacity (structure, equipment and set-up in the SAIs) not adequate or there is a lack of funding to implement IT-tools. Lack of technical manpower to maintain systems.
CORPORATE PLAN 2015 - 2019 STRATEGIC IMPERATIVES PProfessionalising public sector auditing and accounting BBeing a credible voice for beneficial change TTurning leadership from capacity into capability DDriving innovation and creativity AApplication of modern information technology
LOOKING AHEAD OPERATIONAL INTERVENTION 1: TECHNICAL CAPACITY BUILDING - REGULARITY AUDITING IT auditing Specific support on the auditing of IT systems and research and training will be done on: Integrated Financial Management Information System (IFMIS) SAIs to annually report on reliance on key government financial systems. Making IT audits be part of all regularity audits Beneficial synergy between work done by regularity auditors, IT auditors and IT staff will form part of this. Specialised training for IT audit champions Increased training in IT auditing techniques for regularity auditors, amongst other to make better use of CAATs.
LOOKING AHEAD IT Audit remains a focus areas for AFROSAI-E strategic plan Continue to demystify IT audit to RA and have programs for them SAIs audit & report on IFMIS operations before financial audits commence Encourage interaction within SAIs and set base for collaborative audits in the region Have more technical hands on training and support Approaches to make better use of modern IT systems within their organizations An IT self-assessment tool developed to support needs assessments and development of IT strategies in SAIs. Assist IT management to be an innovative driving force SAI efficiency IT Audit is covered in the AFROSAI-E quality assurance reviews Share innovative IT methodologies in auditing
WGITA COOPERATION Where AFROSAI-E fits into the puzzle Adequate representation of region Transfer benefit of projects and get region to participate where possible Source of expertise and synergies from other regions on practical aspects of IT Audit
WGITA COOPERATION Insider knowledge and early access to information Afford our region chance to influence technical content and standards Be involved where decisions that could affect our region are being made Network with stakeholders and colleagues in the field Latest developments in the field of IT Audit The need for collaboration between WGITA and AFROSAI-E on regional level very important