Informe sobre la Auditoría Coordinada de la Administración de la Seguridad Social en la República Checa y la República Eslovaca

Report ID: 409

La Oficina Superior de Auditoría de la República Checa ha publicado un informe conjunto sobre los resultados de las auditorías coordinadas que se centraron en la administración de la seguridad social en la República Checa y la República Eslovaca entre 2015 y 2018. La auditoría se llevó a cabo sobre la base de cooperación mutua entre la Oficina Superior de Auditoría de la República Checa y la Oficina Superior de Auditoría de la República Eslovaca. Las auditorías coordinadas fueron diseñadas de manera que sus resultados permitieran el análisis, comparación y evaluación de los hallazgos y también permitieran identificar debilidades en el sistema de los dos países, por un lado, y mostrar ejemplos de buenas prácticas, por otro lado. Los sistemas de administración del seguro social difieren en los dos países y la administración del seguro social.

Emissions trading to limit climate change: Does it work?

Report ID: 417

The Supreme Audit Institutions play an important accountability role by reporting to parliaments on the efficient, effective and cost-effective implementation of, amongst other things, environmental and energy policies. Climate change is considered by both United Nations (UN) and EU as one of the biggest environmental, economic and social challenges, and needs to be addressed in a coordinated effort at an international level. Emissions trading is a key policy instrument in meeting national and the Kyoto Protocol emissions targets in a cost-effective way. The implementation of the EU Emissions Trading System (EU ETS) and the project-based mechanisms under the Kyoto Protocol (the Clean Development Mechanism (CDM) and Joint Implementation (JI)) have been a huge administrative undertaking and entail new tasks and roles for governments and companies. There are potential risks related to the implementation of these systems as well as to their effectiveness. The aim of the cooperative audit has been to assess the trustworthiness, reliability and effectiveness of the EU ETS and project-based mechanisms under the Kyoto Protocol. This report draws on findings gained from individual audit reports from seven countries in the years 2008–2012.

Main characteristics, findings, messages of the coordinated audit of the Graduates’ Career Tracking Systems

Report ID: 418

As part of the Network on Europe 2020 Strategy Audit, as one of the Network’s subprojects, the State Audit Office of Hungary (as coordinator), the Bulgarian National Audit Office and the Romanian Court of Accounts decided to carry out a coordinated audit to allow for better use of shared knowledge for competitiveness – revealing the good practices of graduate career tracking systems. The subject of the audit is closely linked to the main objectives of the Europe 2020 Strategy.

https://www.curteadeconturi.ro/uploads/c416f257/c6af294c/44d31a03/cbbadeae/16e488b1/b669b0c5/546eaf88/6379166d/Joint_study_BG_HU_RO_final_signatures_cover_0608.pdf

Auditoría Cooperativa de Cumplimiento Global (Transparencia, Rendición de Cuentas e Inclusión en el Uso de Fondos de Emergencia para el COVID-19)

Report ID: 426

El objeto de la auditoría fue las contrataciones públicas de emergencia (CPE) realizadas en el ámbito de la Dirección de Compras y Contrataciones para atender la pandemia producida por el COVID-19 durante el año 2020.

El trabajo fue realizado de conformidad con las Normas de Control Externo Gubernamental aprobadas por las Resoluciones AGN 26/2015 y 187/2016, dictadas en virtud de las facultades conferidas por la Ley 24.156, Administración Financiera y de los Sistemas de Control del Sector Público Nacional. Las tareas de campo en sede del organismo auditado se desarrollaron entre el 26 de noviembre de 2021 y el 30 de julio de 2022.

Performance Audit Report on the Preparedness for Implementation of Sustainable Development Goals (SDGs)

Report ID: 428

The RAA reviewed the SDGs preparedness activities from the adoption of 2030 Agenda by the UN on 25 September 2015 to 31 March 2018. The RAA conducted the audit from 15 January 2018 to 31 March 2018.The audit team visited and interviewed the relevant officials from the agencies involved in the SDGs, including GNHC, National Statistical Bureau (NSB), Ministry of Foreign Affairs (MoFA), Department of National Budget (DNB), UN Agencies, and Civil Society Organizations (CSOs) in Thimphu.

The RAA adopted system-based and result-oriented approach. The audit assessed the institutional framework, coordination mechanism and information system of the SDGs in Bhutan. The audit also evaluated the initiatives and progressive developments related to SDGs. For this audit, the team has considered whole of government approach (WoA), to determine the baseline conditions which allow for collaboration across and between departments, through institutional arrangements so that the system is rendered inclusive, holistic and coordinated for ensuring effective implementation of SDGs.