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.

Joint Report Funds earmarked for the implementation of the Swiss–Czech Cooperation Programme to reduce economic and social disparities within the enlarged European Union

Report ID: 260

In 2013 the SAIs of  Czech Republic and Switzerland  agreed to perform a coordinated audit of the “Funds earmarked for the implementation of the Swiss-Czech Cooperation Programme (SCCP) to reduce economic and social disparities within the enlarged European Union”.

The objective of the parallel audit was  to verify the compliance of the cooperation programme activities with the relevant obligations stipulated in the Swiss–Czech Framework Agreement (SCFA), signed on 20 December 2007, as well as in the national legislations and guidelines. Both audits aimed at reviewing the implementation system of the SCCP, the reliability of the control and audit system, the fulfilment of programme objectives and selected projects of beneficiaries.

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

Audit of Disaster Risk Reduction

Report ID: 267

WIthin the framework of the activities of the former INTOSAI Working Group on Accountability for and the Audit of Disaster–related Aid (AADA), from 2011 to 2013 the SAIs of Azerbaijan, Chile, India, Indonesia, Netherlands, Pakistan, Philippines, Romania, Turkey (coordinator) and Ukraine carried out a coordinated audit.

The aim of the audit was  to provide inputs for the draft versions of ISSAI 5510 "Audit of Disaster Risk Reduction" and testing and improving its content.

The joint report presents the results of the international parallel/coordinated audit in two sections:

• In part I: Joint report and common conclusions of the international parallel/coordinated audit.

• In part II: Summaries of the national audits were given.

Source: http://www.sayistay.gov.tr/en/?p=2&ContentID=234

Coordinated Audit of Protected Areas (1st edition) - Executive Summary

Report ID: 311

Protected Areas (PA) are created considering the relevant natural characteristics of the territories, with defined geographical limits, and as a response to the need for biodiversity conservation. These areas are recognised by the United Nations Convention on Biological Diversity (CBD) as a global strategy for biodiversity conservation. In this sense, the international commitment establishes targets for the protection of terrestrial and marine areas that must be achieved through the implementation of ecologically representative and effectively managed systems of protected areas.

In this context, within the framework of the activities of the Special Technical Commission on the Environment(COMTEMA) of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), the Supreme Audit Institutions (SAIs) of Argentina, Bolivia, Brazil (Coordinating SAI), Colombia, Costa Rica, Ecuador, El Salvador, Honduras, Mexico, Paraguay (Coordinating SAI), Peru and Venezuela carried out a coordinated audit. This audit was supported by the German Cooperation GIZ.

The audit assessed whether Latin America's terrestrial protected areas have the institutional, regulatory and operational conditions necessary to achieve the objectives for which they were created. As part of this audit it was possible to evaluate 1120 protected areas in a standardised manner, which made it possible to produce a unique diagnosis of public policy on biodiversity conservation in the region.

To analyse the governance of protected areas, SAI Brazil created INDIMAPA, a method for the Evaluation of the Implementation and Management of Protected Areas. This georeferenced tool uses indicators and indexes which are displayed on maps, in addition to allowing the classification of protected areas into three ranges: red, yellow and green, corresponding respectively to the low, medium and high level of management implementation.

In this way, based on the coordinated audit, the society and the Control Institutions will be able to follow the evolution in the administration of the environmental public patrimony represented by the protected areas.

Source: https://www.olacefs.com/wp-content/uploads/2015/10/Executive-Summary-Auditon-Protected-Areas-of-Latin-America-web.pdf

*This report is also available in spanish in the catalogue.