1. Annual Meeting of WGPD Livingstone, Zambia July, 2015 ISSAI 5450 GUIDANCE ON AUDITING PUBLIC DEBT MANAGEMENT INFORMATION SYSTEMS Federal Court of Accounts - Brazil Progress Report

2.  2009 in Kyiv, Ukraine: investigation theme “Evaluation on Information Systems Related to Public Debt Management”  2011 TCU performed a preliminary study on federal Debt Integrated System (SID)  2012 first draft presented in the WGPD meeting in September (Helsinki, Finland)  Comments of USA, Lithuania  2013 TCU jointed the parallel audit coordinated by Ukraine

3.  2013 second version - ISSAI 5450 “Guidance of Auditing on Public Debt Information System”  Comments ArgentinaMalaysia AustraliaMoldova CanadaNetherlands ChileOman ChinaPoland HondurasThailand HungaryUnited States of America IndiaUnited Arab Emirates KazakhstanUnited Kingdom KuwaitVietnam LatviaZambia

4. ImprovementWho did suggest? Description of the importance of auditing the system public debt and the possible consequences of not performing it Austrália, Latvia Description of the objectives of the debt information systemAustralia Explanation about the importance of this guide within a large contextUnited Kingdom, Latvia, India Indication of the necessity of a process mappingArgentina, Australia, United Arab Emirates Setting out the importance of a risk based audit approach Australia, United Kingdom, United Arab Emirates, Hungary Highlight in Application Controls United Kingdom, Honduras, Chile, United Arab Emirates, Poland, Netherlands, India, Hungary Creation of a specific list of application controls (testing matrix) Chile, United Arab Emirates Mention of the functions, queries and connections that the public debt system should provide Hungary, Chile Making references to INTOSAI documentsUnited Kingdom, India, USA, Hungary Indication of the necessity of an IT expert (the table of sophistication level was removed) Argentina, Kwait, Chile Modification on the document structureAustralia, United Kingdom, Hungary Improvement of the text structureAustralia, Canada, Malaysia, Hungary

5. ImprovementWho did suggest? Description of the importance of auditing the system public debt and the possible consequences of not performing it Austrália, Latvia Description of the objectives of the debt information systemAustralia Explanation about the importance of this guide within a large contextUnited Kingdom, Latvia, India Indication of the necessity of a process mappingArgentina, Australia, United Arab Emirates Setting out the importance of a risk based audit approach Australia, United Kingdom, United Arab Emirates, Hungary Highlight in Application Controls United Kingdom, Honduras, Chile, United Arab Emirates, Poland, Netherlands, India, Hungary Creation of a specific list of application controls (testing matrix) Chile, United Arab Emirates Mention of the functions, queries and connections that the public debt system should provide Hungary, Chile Making references to INTOSAI documentsUnited Kingdom, India, USA, Hungary Indication of the necessity of an IT expert (the table of sophistication level was removed) Argentina, Kwait, Chile Modification on the document structureAustralia, United Kingdom, Hungary Improvement of the text structureAustralia, Canada, Malaysia, Hungary Highlight in Application Controls Creation of a specific list of application controls (testing matrix)

6. INPUT CONTROLS The objective of input controls is to ensure the authorization, accuracy, completeness, and timeliness of data entered into an application. REQUIREMENT / FUNCTIONALITY (set of categories/functionalities) GENERAL / APPLICATION CONTROLS (how each functionality works) SUGGESTION OF TESTING PROCEDURES (applicable testing procedures) Fields with mandatory input The application does not allow the operation confirmation if any mandatory input field is not filled Trying to confirm the operation by not inputting necessary data and verifying whether the transaction was processed or not.

7.  2014 Effective outcomes of the Parallel Audit:  Weaknesses unveiled  Knowledge acquired: testing matrix  2015 SAI’s comments on 3 rd version: USA, Mexico, India  Suggestions: Better explanation/more detailing of some parts Inclusion of “Controls Objectives” in the testing matrix  Comments chart and executive summary ISSAI’s and INTOSAI’s websites

8.  Long way since the first version: ample and effective participation of INTOSAI’s and WGPD’s members  Many contributions aiming development and improvement of the ISSAI 5450  Good level of objectivity  ISSAI 5450: final endorsement at XXII INCOSAI, 2016

9. Alessandro Aurelio Caldeira alessandroac@tcu.gov.br Phone#: +556192112564