AFROSAI-e _Collaborative Audit for Integrating Environmental Risks in an Audit at Local Government

Report ID: 263

During the 2015,  AFROSAI-E Governing Board and Technical Update Meetings, the role of SAIs in addressing critical environmental challenges through their day-day audit activities was discussed. They decided to design a simplistic way to use SAIs’ existing financial and human resources to identify possible areas of improvement supported by solution-driven  planning towards environmental focus and decide to conduct an Environmental Risk Project.

The SAIs of South Africa, Nigeria, Ghana, Botswana, Sierra Leone, Rwanda and Tanzania decided to participate in the program, which comprised, among others, the development of an e-learning programme, in collaboration with the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), the execution of parallel audits and the development of a joint publication.

Find attached (in a merged file) the joint publication explaining the project methodology, as well as the  AUDIT REPORT ON MANAGEMENT OF SOLID WASTE IN HUYE DISTRICT – 2016 preparared by SAI Ruanda, as a result of the audit conducted in the framework of the Project.

Source: https://afrosai-e.org.za/wp-content/uploads/2019/04/Integrating-Environmental-Audit-Risks-in-Audit-at-LG-level-Brochure1_00.pdf

Informe del Grupo de Trabajo sobre la Unión Bancaria Europea al Comité de Contacto de las Entidades Fiscalizadoras Superiores de la Unión Europea y el Tribunal de Cuentas Europeo

Report ID: 411

A partir de 2008, Europa se vio afectada por una crisis financiera y una posterior crisis de deuda soberana. Muchos gobiernos apoyaron a instituciones financieras en quiebra con fondos públicos por valor de cientos de miles de millones de euros. En respuesta, los países de la zona del euro introdujeron la Unión Bancaria Europea, incluido un Mecanismo Único de Supervisión. En este Mecanismo, el Banco Central Europeo es directamente responsable de la supervisión prudencial de todas las 'Entidades Significativas'. Las Autoridades Nacionales Competentes son directamente responsables de la supervisión de las 'Instituciones Menos Significativas', en base a la orientación del Banco Central Europeo. 

Las Entidades Fiscalizadoras Superiores de Austria, Chipre, Finlandia, Alemania y los Países Bajos llevaron a cabo una auditoría paralela para examinar la supervisión bancaria a nivel nacional

Fuente: https://www.bundesrechnungshof.de/en/audit-reports/products/special-reports/2017-special-reports/report-of-the-task-force-on-european-banking-union-to-the-contact-committee-of-supreme-audit-institutions-of-the-european-union-and-the-european-court-of-auditors-1

Parallel Audit on the processes for identifying, reporting and following up on Irregularities

Report ID: 414

In this report the Working Group submitted to the Contact Committee its key findings, good practices, weaknesses and recommendations on the processes in place for identifying, reporting and following up on irregularities depending on Country Reports prepared as results of the parallel audits conducted by the participating SAIs. The findings of the report are related to six key areas: 1) Guidance; 2) Identification and recording of potential irregularities; 3) Examination and decision-making on recorded irregularities; 4) Reporting to the Commission; 5) Follow up/investigation of the reported irregularities; 6) Financial Corrections.

Source: https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/1959834/1959834_EN.PDF

Report on the Parallel Audit of the Performance of the Structural Funds programmes of the EU in the areas of employment and/or environment

Report ID: 416

In this report the Working Group submitted to the Contact Committee its key findings, good practices and recommendations on the Performance of the Structural Funds Programmes of the European Union in the Areas of Employment and/or Environment depending on Country Reports prepared as results of the parallel audits conducted by the participating SAIs. The findings of the audit are related to six key areas: 1) Planning of Measures and Selection of Projects; 2) Goal oriented application procedures; 3) Award procedures; 4) Monitoring and Reporting; 5) Evaluation; 6) Participation of the Monitoring Committees in the evaluation of earlier Structural Funds measures and in the planning of new Structural Funds measures.

https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/1959901/1959901_EN.PDF

Integrated Reporting in the European Public Sector: It’s time to act

Report ID: 421

The European Organisation of Supreme Audit Institutions (EUROSAI) and the European Confederation of Internal Audit Institutes (ECIIA) are working together to promote good governance, accountability and audit across the European public sector. As a result of this collaboration, we have been working on a common project to determine the extent to which Integrated Reporting has been, or is expected to be, adopted in the European Public Sector