The National Audit Chamber NAC Presentation to INTOSAI Capacity Building Committee CBC Stockholm September 8 2015 Contents About the National Audit Chamber Vision and Mission Statements ID: 168529
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Republic of the SudanThe National Audit Chamber (NAC)
Presentation to:
INTOSAI Capacity Building Committee (CBC)
Stockholm – September 8, 2015Slide2
Contents
About the National Audit Chamber
Vision and Mission Statements
Strategic Capacity Building Objectives
Capacity Building Achievements to Date
Capacity Building Priorities for 2016 - 2018
ConclusionSlide3
NAC Key Facts
Established in 1920 as an audit department under the finance secretary.
Became independent in 1933 when the first Audit Act was adopted.
Mandated by the Constitution and the National Audit Act.
Operates from a head office and 18 state offices.
Has a total staff count of 1167 (950 professional and 217 support)Slide4
NAC Key Facts
Audits National, State and Local Governments and public sector companies and corporations
Conducts regularity audit as well as Performance, IT, Forensic and Environmental audits
AG submits reports to parliament and delivers a speech before the house.Slide5
NAC Vision
"To be effective and efficient in promoting transparency and public accountability".Slide6
NAC Mission
"To carry out the audit of the revenues and expenditure of the state and public sector entities in accordance with our constitutional and legal mandate, with professionalism, integrity and independence in order to evaluate financial performance and enable the legislative apparatuses to carry out their duties towards accountability and direction".Slide7
S
trategic Capacity Building Objectives
Improve on the quality and impact of audit work to promote increased accountability, probity and transparency in the management of public funds
.
Attain higher institutional performance.
Enhance, strengthen and sustain the NAC independence.
Improve internal and external communication to raise the profile of the NAC with staff and key stakeholdersSlide8
Capacity Building AchievementsSlide9
Strategic Objective (1): Improve quality and impact of audit work
Quality Assurance (QA)
Established a Quality Assurance Unit in 2012
Trained four senior staff members as QA Trainers as part of ARABOSAI QA Rollout Program
Delivered QA awareness training to 360 staff members – ongoing
Undergone an external Quality Assurance Review by AFROSAI-E in 2014 ( Focus: institutional level and regularity audit)Slide10
Strategic Objective (1): Improve quality and impact of audit work
Efficiency and Impact of Audits
Introduced a new staff pooling and scheduling system in 2015.
Introduced a risk based prioritization of audit assignments based on AFROSAI-E Overall Audit Planning Guidance.
Established a high level committee to follow-up the implementation of audit recommendations.Slide11
Strategic Objective (2): Attain higher institutional performance
Regularity Audit
Trained all management and supervisory staff in risk-based audit planning.
Project underway to roll out AFROSAI-E Regularity Audit Manual (RAM) by end of 2015.
Currently participating in the IDI 3i program
Started issuing an audit opinion on consolidated government accounts since 2011.
New policy to support regularity auditors to obtain professional accountancy qualification – 80 staff supported in 2015.Slide12
Strategic Objective (2): Attain higher institutional performance
Specialized Audits
Established a separate performance audit department in 2014.
Trained 30 staff members in performance audit (introductory course) - 2014
Enrolled three teams (8 audit staff) in AFROSAI-E’s intensive 3-Module performance audit programs since 2014.
Adopted AFROSAI-E’s Performance Audit Flow methodologySlide13
Strategic Objective (2): Attain higher institutional performance
Specialized Audits – cont’d
Established a separate IT audit department.
Progressively trained 25 auditors in IT audit fundamentals, tools and techniques
– conducted six training sessions since 2012.
Developed the IT audit manual.
Established a forensic audit department with a core team of 6 full time auditors.
Trained 60 auditors in forensic investigation techniques in 2015Slide14
Strategic Objective (2): Attain higher institutional performance
Specialized Audits – cont’d
Established a separate Environmental Audit department with a core team of 9 full time auditors
Delivered environmental audit awareness training to 30 regularity auditors
Participated in regional environmental auditing workshops with ARABOSAISlide15
Strategic Objective (2): Attain higher institutional performance
Leadership and Management Development
Participating in the Executive Leadership Development Program jointly sponsored by AFROSAI-E and the Swedish NAO
Conducted management skills training for 30 senior managers in 2014
Scheduled to start rolling out AFROSAI-E Management Development Program in December 2015
Redesigned the performance appraisal system
Increased staff headcount by 150 in 2014 – in the process of recruiting 390 this yearSlide16
Strategic Objective
(3): Enhance, strengthen and sustain NAC’s independence
New National Audit Act
2015:
Enhanced operational independence by exempting NAC from the Civil Service Act
Broadened NAC’s mandate by removing the minimum 20% government share as a condition for auditing public sector enterprises
Now drafting regulations including a new code of ethics.Slide17
Strategic Objective (4): Improve internal and external communication
Established a trilateral partnership between NAC, Parliament and Presidency
Participated in AFROSAI-E’s SAI/PAC communication program and established a communication unit
Established strong partnership with the Financial
C
rimes Prosecutor
Established bi-lateral ties with many SAI’s in the regionSlide18
Capacity Building Priorities 2016 - 2018
Full implementation of the new
A
udit Act
Professionalizing NAC’s human resource management function
Professionalization communication management
Strengthening IT support function (focus on audit automation and knowledge management)
Undertaking a SAI/PMF assessment by 2017
Turning capacity into capabilitySlide19
Conclusion
Long journey ahead…
Word of thanks to our partners who helped us so far:
ARABOSAI
AFROSAI
AFROSAI-E
IDI
World Bank
UNDPSlide20
Thank You…