Report on the Coordinated Audit carried out by NKÚ and BRH on VAT under the mini one-stop shop scheme

Report ID: 283

For many years already, the Supreme Audit Institutions (SAIs) of the Czech Republic  and the Federal Republic of Germany have successfully cooperated in the field of VAT and have also carried out two coordinated audits.

The two SAIs decided to address the topic of e-commerce and VAT for the first time,
 taking up current economic developments and carried out a cooperative audit.

The audit subject was the taxation of digital services supplied by EU companies to private
consumers in the European Union. The audit covered the period from 1 January 2015 to 30 June 2017.

The audit objective was to study
• how the tax authorities of the two countries have complied with their EU obligation to
implement MOSS;
• emerging difficulties in implementation; and
• the extent to which the MOSS system is suitable for ensuring VAT revenue collection.
Both SAIs summarised their findings in national reports and jointly drafted the jpint report on that basis.

SOURCE: https://www.nku.cz/assets/publications-documents/other-publications/joint-report-vat-under-moss-scheme-2019-en.pdf

INTOSAI WGEA Coordinated audit of climate change

Report ID: 290

In June 2007, the INTOSAI Working Group on Environmental Audit embarked on a coordinated audit of climate change programs. The project involved 14 SAIs: Australia, Austria, Brazil, Canada, Estonia, Finland, Greece, Indonesia, Norway, Poland, Slovenia, South Africa, the United Kingdom, and the United States.

For this project, from 2007 to 2010, the SAIs cooperated in the design  and undertaking of national audits of their respective governments’ climate change programs and performance. Each SAI undertook one or more audits (in some cases, studies and reviews) in the fields of greenhouse gas emissions mitigation and/or climate change adaptation to determine whether their governments were doing what they said they would do. As a result, a joint summary report—Coordinated International Audit on Climate Change: Key Implications for Governments and their Auditors was issued.

In addition, considering that the cooperative audit was the first of its kind for the WGEA and for several of the participating SAIs, as well as their diverse experience in auditing climate change programs, the mix of audit mandates, practices and ideas on how to audit such programs, a  Process Chronicle and Lessons Learned report was prepared by the SAI of Canada (Project Leader).

The purpose of the report is to capture the process used and the lessons learned in executing the coordinated international audit on climate change.

It is divided into three sections:

• a chronicle of the process used to plan and guide the project

• lessons learned from the perspectives of the individual participant

• perspectives of the Project Leader

Source: https://www.environmental-auditing.org/media/2509/15220-e_wgea-coordinated-international-audit-on-climate-change-lessons-learned.pdf

SUMARIO EXECUTIVO DE AUDITORIA COORDENADA INTERNACIONAL "AVALIAÇÃO DAS POLÍTICAS PÚBLICAS DE INSERÇÃO DE FONTES RENOVÁVEIS NA MATRIZ ELÉTRICA"

Report ID: 313

Com base nesse cenário, de inquestionável relevância social e econômica para a região, a Organização Latino-Americana e do Caribe de Entidades Fiscalizadoras Superiores (Olacefs), por meio do Grupo de Trabalho de Auditoria de Obras Públicas (GTOP), elegeu o assunto energias renováveis no setor elétrico para a realização de uma auditoria coordenada. Participaram dos trabalhos conjuntos Entidades Fiscalizadoras Superiores de doze países (Brasil, Chile, Colômbia, Costa Rica, Cuba, Equador, Guatemala, El Salvador, Honduras, México, Paraguai e Venezuela). Em face dessa oportunidade, foi possível promover um intercâmbio de informações sobre as políticas energéticas adotadas em cada país e uma posterior consolidação dos resultados da auditoria, com o propósito de contribuir para o aprimoramento das estratégias voltadas ao incremento de fontes limpas na matriz elétrica

A auditoria teve como objeto central a avaliação das políticas públicas para inserção de fontes renováveis na matriz elétrica dos países participantes, incluídos os compromissos internacionais assumidos, bem como as diretrizes governamentais correlatas. Para atingir essa finalidade, foram estabelecidos os seguintes objetivos: 1) identificar a situação atual da matriz elétrica em cada um dos países membros da Para verificar as assinaturas, acesse www.tcu.gov.br/autenticidade, informando o código 63195435. 7 Olacefs participantes;

2) avaliar se existem políticas públicas estabelecidas para o alcance dos compromissos nacionais e/ou internacionais assumidos para a expansão das energias renováveis no setor elétrico, em especial para a consecução dos Objetivos de Desenvolvimento Sustentável e do Acordo de Paris;

3) analisar os investimentos em infraestrutura para a geração de energia elétrica sustentável (fontes hídrica, eólica, solar, biomassa, maré, etc) e eventuais barreiras existentes para a inserção/expansão dessa infraestrutura, sobretudo com relação aos aspectos relacionados aos desafios operacionais, questões regulatórias, políticas de subsídio e de fomento, segurança energética, preço da energia, modulação das tarifas, entre outros.

No contexto do esforço colaborativo induzido pelos acordos internacionais mencionados, esta auditoria também é importante ferramenta para detectar oportunidades de melhoria e boas práticas nas políticas públicas relacionadas ao tema, resultados que podem trazer insumos relevantes para a melhoria dessas políticas nos países participantes e até mesmo na comunidade internacional.

Fonte: https://www.olacefs.com/wp-content/uploads/2019/12/Relat%C3%B3rio-Completo_POR.pdf

* o relatório está também disponível em inglês e espanhol neste catálogo.

Summary sheet of the Coordinated Audit of Renewable Energies

Report ID: 314

The Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), through the Public Works Audit Working Group (GTOP), chose the topic of renewable energies in the electricity sector to carry out a coordinated audit.

The Supreme Audit Institutions of Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Paraguay and Venezuela participated in the joint work. This made it possible to promote an exchange of information on the energy policies adopted in each country and a subsequent consolidation of the results of the audit, with the aim of contributing to the improvement of strategies aimed at expanding clean sources in the electricity matrix.

The objective of the audit was to carry out a diagnosis on public policies and investments related to the expansion of renewable energies in the electricity sector in the participating countries of the Latin American and Caribbean region, especially identifying good practices and opportunities for improvement in these policies, so as to contribute to the achievement of the commitments assumed through the Sustainable Development Goals (SDG) and the Paris Agreement.

The specific objectives addressed by the coordinated audit were:

1) To identify the current situation of the electricity matrix in each of the OLACEFS participating member countries;

2) To evaluate whether there are public policies in place to achieve national and/or international commitments for the expansion of renewable energies in the electricity sector, especially for the achievement of the Sustainable Development Goals and the Paris Agreement;

3) Analyze investments in infrastructure for the generation of sustainable electrical energy (water, wind, solar, biomass, tidal, etc.) and possible existing barriers to the insertion/expansion of this infrastructure, especially in relation to aspects related to operational challenges, regulatory issues, subsidy and promotion policies, energy security, energy prices, tariff modulation, among others.

* The executive summary is available in Portuguese and Spanish on this catalogue.

Source: https://www.olacefs.com/wp-content/uploads/2019/12/Hoja-Resumen_ING.pdf

Coordinated Audit on Information Technologies Governance – Executive Summary

Report ID: 316

IT governance is the part of corporate governance that seeks to ensure that the use of IT adds value to the business with acceptable risk. To that end, IT governance seeks to avoid or mitigate deficiencies in the management of an institution, such as inadequate planning processes, the presence of IT projects without results and IT contracts that do not achieve their objectives, reflecting in loss of quality and efficiency.

The Coordinated Audit on IT Governance was carried out in the framework of the activities foreseen in strategic goal 3 (Knowledge Management) of OLACEFS' Strategic Plan 2011-2015. This audit was carried out with the participation of the SAIs of Bolivia, Brazil (Coordinator), Chile, Costa Rica, Peru, Ecuador, El Salvador, Guatemala, Honduras, Panama and Paraguay; and with financing from the IDB.

The objective of the audit was to assess the situation of information technology (IT) governance in the OLACEFS member countries, based on the audits carried out in representative institutions of various segments of the public administration of each participating country. The audit sought to obtain information that would allow the development of strategies to raise the level of maturity of IT governance and the dissemination of the knowledge and techniques used in the field work carried out.

As an audit criterion, in addition to the applicable legislation of each country, the controls provided for in the ISO/IEC 27002:2013 standard, a code of good practice for information security management; in the ISO/IEC 27005:2008 standard, which deals with information security risk management; in the ISO/IEC 38500:2008 standard and in the Cobit 5 of Isaca, which provide models of good practice for information technology governance, were adopted.

Source: https://www.olacefs.com/wp-content/uploads/2015/11/Executive-Summary-of-the-Coordinated-Audit-on-IT-Governance.pdf