Planning process and quality assurance Lubica

Transcript:Planning process and quality assurance Lubica:
Planning process and quality assurance Lubica Hajdučková Strategy Department The Supreme Audit Office of the Slovak Republic 16 - 17/10/2018 Warsaw CONTENT Planning process – last changes Planning documents (Proposal of Audit Topic and Audit Project) Content of the Annex „Audit Project“ Quality assurance PLANNING IN SAO Development Strategy 2014 - 2020 Strategic plan of the Audit Activity (2018 – 2020) Three year plan Plan of the audit activity (for 1 year) / Annual Plan STRATEGIC PLANNING The SAO of the Slovak Republic has the ambition to fulfill the following objectives in carrying out audit activities in strategic areas: be a respected national authority for evaluating public policies implemented; be a key actor of the state, which gives a fair picture and objective assessment of public policy makers - public administration entities in terms of the financial situation, compliance with the applicable frameworks in the implementation of financial operations and financial reporting procedures; provide follow-up analyzes of the economy, efficiency and effectiveness of the public authorities 'and public authorities' practices in achieving their objectives. In 2016, the SAO of the SR joined the "Best of the Worlds - Value for Money in Slovak Public Policy" initiative. This initiative was implemented by the Ministry of Finance of the Slovak Republic. Strategic areas of focus of audit activity of SAO SR for 2018 - 2020 Education, research, development and innovation Effective and transparent public administration Health Employment and the business environment Sustainable consumption and production, energy efficiency and environmental sustainability Sustainable Public Finance and Fiscal Policy Social policy Transport Infrastructure and Information and Communication Technologies (ICT) Defense and security PLANNING The Planning phase is the most important phase in whole audit process. It is very important for ensuring the right and effective management of audit projects and also for achievement of purpose of the audits, achievement of added value of audits, and expected audit results. - Proposal of the Audit topic - Project of the Audit Project AUDIT TOPIC Annex 1 (Guideline of the Audit planning - 2018) area from Strategic plan of the Audit activity (2018 – 2020) up-to-date and relevance of the Audit topic possible added value the timeliness possibility to audit the area (legal conditions – legal mandate, also professional knowledge of the auditors) AUDIT TOPIC When is proposal of Audit topic prepared During previous year till august WHO prepars proposal of Audit topic? Audit Departments, Strategy Department, and