Joint Report on EUROFISC Cooperative Audit

Report ID: 255

Since 2011, EU Member States have implemented EUROFISC, an early warning system, which enables them to share information on suspected companies and their customers. EUROFISC increases the chances of national administrations to detect fraudsters in due time. The quality of data, IT support, response times and response rates of the Member States, however, need to be enhanced to effectively combat VAT fraud within the EU.

The current value added tax (VAT) system in the European Union (EU) provides opportunities for intra–Community fraud that all Member States have to deal with. This is sufficient reason for the Supreme Audit Institutions (SAIs) of the EU to address this topic. Due to its European dimension, the SAIs considered it necessary to cooperate in their audit activities. Consequently, a number of coordinated audits were conducted during the last years within the EU.

The SAIs of Austria, Germany and Hungary carried out a coordinated audit in 2013 and 2014 by each SAI in its territory and according to its own mandate. Their audit activities resulted in national reports for each of the three participating countries, and a joint report. The joint report presents the overall and synthesized conclusions and recommendations supported by the relevant audit observations of the participating SAIS. The audit period covered the years 2011 to 2013.

EUROSAI IT Working Group Parallel Audit on Biometric Passports

Report ID: 261

At the 8th Meeting of the EUROSAI IT Working Group (ITWG), held in Paris, France, in 2013, the SAIs of Switzerland (Audit coordinator), Portugal, Belgium, Latvia, Lithuania and Norway, decided to carry out Parallel Audit on Biometric Passports

The objective of the audit was to assess whether adequate management and control processes are in place relating to the biometric passport production process. Within the primary objective, auditors were expected to ascertain whether the process to obtain a reliable and secure biometric passport is well defined and properly implemented.

The main goal of this audit was to validate the following areas with regard to the production process, including the risk mitigation aspect: Benefit realisation, Security, Effectiveness and efficiency

The evaluation of the reported results showed that the overall passport process is generally under control while a couple of high-risk findings were identified in the non-process-specific assessments. In the non-process-specific assessments, most of the countries found deficiencies and weaknesses related to the IS/IT system and the IT management. Medium risks have been identified in the area of laws and regulations, cost-benefit realisation and transparency, as well as in security regulations relating to internal and external personnel.

Source: https://www.vkontrole.lt/en/docs/booklet-parallel-audit-on-biometricpassports.pdf

REPORT OF THE REVIEW OF HIGH QUALITY PERFORMANCE AUDITING IN THE PACIFIC

Report ID: 266

During 2016 PASAI undertook a review of the performance auditing capacity of its members, in particular the capacity building benefit gained through the Cooperative Performance Audit (CPA) program.

The first objective of the review was to follow up and analyse the impact on the SAIs that participated in the first five cooperative performance audits led by PASAI. The benefits had been evaluated since 2010 through PASAI’s after action reporting process. However, a review was required to capture and consolidate this information and to ensure its currency.

Within the CPA Program, PASAI has conducted cooperative performance audits and training for PASAI members since 2009 with the objective of enhancing performance auditing capacity:

CPA 1 Solid Waste Management  2010*

CPA 2 Access to Safe Drinking Water 2011*

CPA 3 Managing Sustainable Fisheries 2012*

CPA 4 Climate Change Adaptation and Disaster Risks Reduction 2013/14*

CPA 5 Public Debt Management 2015*

For SAIs, the benefits of engaging in cooperative performance audits include facilitating mutual sharing and learning, capacity building, networking, and identifying and adopting good audit practices.  Among other interesting topics, the report addresses the results of the impact evaluation of PASAI Cooperative Performance Audits (CPA).

Source: https://www.pasai.org/review-high-quality-performance-audits-pacific

* This report is available on this virtual catalogue.

Report on the Audit of the Management and Control Systems of the EU Structural Funds

Report ID: 274

In 2006, the SAIs of  Austria, Hungary, Poland and Slovenia decided to carry out a coordinated audit to the Management and Control Systems of the EU Structural Funds. The audit objective was to assess the compliance of participating countries’ activities for the implementation of selected operational programs co-financed from the ERDF with the requirements of the Community law and their respective national law.

The scope of the audit covered the functioning of the internal control system implemented in the budget year of 2007 in one or several priority axis, operation or program selected by the individual SAIs, which get support to implement the “convergence” objective from the European Regional Development Fund (ERDF) 2007–2013. 

SOURCE: https://www.nku.cz/en/audit/coordinated-audits/

Strengthening Procurement Audit Practices & Compliance in the Caribbean - Compendium Report of Collaborative Procurement Audits Undertaken in Select Caribbean Countries

Report ID: 279

With the joint support of the World Bank and the Inter-American Development Bank (IDB), CAROSAI launched an initiative for collaborative audits on procurement. The SAIs of  Bahamas, Guyana, Suriname, Barbados, Montserrat, St Kitts, Curacao and Belize conducted the collaborative audit in their respective countries. The audits were conducted simultaneously as part of a knowledge-sharing approach in reviewing procurement activities. The purpose of these audits was to assess the general adequacy of procurement practices across the region.

The report aims to share audit methodologies and approaches as well as  to serve as a tool for knowledge-sharing and a baseline for procurement audit in the Caribbean providing insights on government’s engagement and compliance with procurement rules and recommendations for enhanced procurement practices.

Source: carosai.org/strengthening-procurement-audit-practices-compliance-in-the-caribbean-compendium-report-of-collaborative-procurement-audits-undertaken-in-select-caribbean-countries/