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

Report ID: 278

In 2015, as one of the subprojects of the Network on Europe 2020 Strategy Audit, 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 objective of the audit was to reveal good practices of career tracking systems, with special regard to tracking the careers of graduates employed in another Member State.

The cooperative audit was a performance audit focusing on effectiveness. The Romanian Court of Accounts also focused on efficiency in its country-specific audit. The State Audit Office of Hungary, besides carrying out the audit, performed an analysis as well.

The final product of the cooperative audit was a joint study with four conclusions and messages supported by the experiences and audit findings of all three SAIs; as well as three good practices that the participating SAIs collected over the course of the audits and which they would like to draw to the attention of other countries.

In addition, all three SAIs have summarized the main characteristics and findings of their national audits with special regard to those which may provide useful lessons for other Member States in developing graduate career tracking systems.

Source: https://www.aszhirportal.hu/en/international-relations/international-experience-about-graduates-career-tracking

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/

Relatório de Auditoria Consolidado sobre o Programa de Acção Mercosul para a Luta contra a Febre Aftosa (PAMA)

Report ID: 282

Em 2011, no âmbito do Plano de Acção da Organização do Mercosul e das Instituições Superiores de Auditoria (ISC) associadas, as Instituições Superiores de Auditoria (ISC) da Argentina, Brasil, Paraguai, Venezuela e Bolívia realizaram uma auditoria coordenada sobre o Programa de Acção do Mercosul para a Luta contra a Febre Aftosa - PAMA, com o apoio da GIZ.

O objectivo da auditoria coordenada era analisar a contribuição do PAMA para a luta contra a febre aftosa, se os recursos utilizados pelo programa estavam a ser auditados e se estava a ser realizado um acompanhamento adequado, identificando, em ambos os casos, aspectos de melhoria para a gestão do programa.

O tema foi escolhido devido à importância socioeconómica da actividade pecuária na região e ao risco de contágio do gado no Mercado Comum do Sul (MERCOSUL) devido a surtos recorrentes da doença nos países da região. Além disso, a auditoria do SURF em 2010 assinalou a oportunidade de aprofundar a investigação sobre os controlos dos projectos FOCEM, sugerindo a auditoria do PAMA, porque se trata de um programa multi-estados, e devido às provas detectadas sobre deficiências de controlo, considerando também que devido às características de dispersão da doença, só um esforço articulado e integrado dos países poderia fornecer contribuições concretas.

A auditoria coordenada fez parte de um projecto-piloto para examinar a metodologia de desenvolvimento de capacidades desenvolvida no âmbito do Programa GIZ/Olacefs. 

Fonte: https://efsur.org/informes-de-auditoria/

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

INFORME INTERNACIONAL DE LA AUDITORÍA EN COOPERACIÓN AL PLAN COLOMBO PERUANO PARA EL DESARROLLO INTEGRAL DE LA CUENCA DEL RÍO PUTUMAYO 1998-2008

Report ID: 285

En el marco de las actividades de la COMTEMA OLACEFS,, las EFS de: Perú y Colombia realizaron una auditoría coordinada a las Entidades Públicas de cada país encargadas de la ejecución del Plan Colombo - Peruano para el
Desarrollo Integral de la Cuenca del río Putumayo",

El objetivo de la auditoría fue evaluar la gestión ambiental de las entidades públicas de cada país, encargadas de la ejecución del Plan Colombo Peruano para el Desarrollo Integral de la Cuenca del Río Putumayo – PPCP y emitir pronunciamiento acerca de su efectividad en la promoción del desarrollo sostenible regional y en el mejoramiento de la calidad de vida de las poblaciones peruanas y colombianas asentadas en el territorio.

La Auditoría Coordinada comprendió la evaluación selectiva de las instituciones públicas de cada país encargadas de la ejecución del Plan Colombo —Peruano, que surge como acuerdo Binacional, en el marco del Tratado de Cooperación Amazónico Colombo - Peruano, como una propuesta técnica encaminada a orientar acciones conjuntas que contribuyan al desarrollo sostenido y de conservación del medio ambiente y la biodiversidad de la región, así como a mejorar la calidad de vida de la población mediante la generación de actividades productivas y la adecuación de infraestructura física y social básica.

En tal sentido, en el Perú se auditó la gestión ambiental del instituto Nacional de Desarrollo - INADE a través del Proyecto Especial Desarrollo integral de la Cuenca del Río Putumayo - PEDICP, así como al Ministerio de Relaciones Exteriores de Perú. Por parte de Colombia, al Instituto Amazónico de Investigaciones Científicas - SINCHI (entidad colombiana encargada de la ejecución del PPCP), la Corporación para el Desarrollo Sostenible del Sur de l Amazonía - Corpoamazonía y al Ministerio de Relaciones Exteriores de Colombia.

La conclusión final del informe conjunto es que no existe mucha diferencia entre las realidades fronterizas de Perú y Colombia en el Putumayo, y que no obstante el tiempo de vigencia del Plan Colombo Peruano, aún es limitada la presencia del Estado en esa zona, situación que conlleva a una condición que surge como efecto de un problema estructural, en el que intervienen además de las variables ambientales las de orden social y económico, conjuntamente con la voluntad política que se puede designar para propender a la solución de la problemática.

Fuente. https://www.environmental-auditing.org/media/4604/colombia_peru_08_f_eng_ppcp.pdf