Transcript VK jaunumi - Valstybės kontrolė

NEW DEVELOPMENTS IN THE
STATE AUDIT OFFICE
OF THE REPUBLIC OF LATVIA
State Audit Office of the Republic of Latvia
13 k-5 Skanstes Street, Riga, LV-1013
Telephone: +371 67017500
Fax: +371 67017673
E-mail: [email protected]
Home page: http://www.lrvk.gov.lv
Ieva Braumfelde
Director of Audit
Department
04.09.2008.
Implementation of the State Audit Office
Strategic Development Plan 2006-2009
Based on mid-term evaluation, the Strategic
Development Plan was updated in December
2007 –
new objectives and achievable results were
established that are directed towards the
development and work quality improvement of
the SAO
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Objectives of the State Audit Office
Strategic Development Plan 2006-2009
 Objective 1 – Improvement of the audit work
of the SAO
 Objective 2 – Development of the SAO
resources
 Objective 3 – Strengthening communication
and cooperation of the SAO
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Improvement of the audit work of the
SAO (1)
Quality management system (QMS)
established as integral part of SAO work:
– Process descriptions for main and support
processes approved
– QMS manual developed
– Feedback for all ongoing activities ensured
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Improvement of the audit work of the
SAO (2)
TeamMate fully implemented
– TEC in use across the office from January 2008
– TeamSchedule in use across the office from
August 2008
– From September 2008 all audit teams conduct
financial audits in EWP
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Improvement of the audit work of the
SAO (3)
 IDEA widely used in audits
 New approach to the audit of consolidated
annual accounts introduced
Single audit team established
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Development of the SAO resources
 In-house training system established,
potential financial, legality and performance
audit trainers identified and trained
 Training programmes developed and
approved for:
– all levels of audit staff
– potential managers
– IT use in audits
 Agreement with 2 universities concluded on
attraction of employees
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Strengthening communication and
cooperation of the SAO (1)
 Involvement of non-governmental
organizations (NGOs) in audits, e.g.,
– Sector related NGOs: WWF, Latvian Forest
Owners’ Association, Latvian Forest Industry
Federation
– General NGOs: Transparency International Latvia
 In cooperation with Saeima’s Public
Expenditure and Audit Committee in 2008:
– 16 audit results reviewed
– Implementation of recommendations of 12
previously completed audits monitored
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Strengthening communication and
cooperation of the SAO (2)
Intensified international cooperation and
multiplied the amount of parallel audits, e.g.
– On goods and other item movement across
Latvia – Russia border control points
– On administration of Enterprise Income Tax
relief and administration of reduced VAT rate
(allowances)
– On compliance of management and
supervision of fisheries sector with the
requirements of EU regulatory enactments
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Thank you for attention!
The State Audit Office
of the Republic of Latvia
Phone: +371 7017500
Fax: +371 7017673
E-mail: [email protected]
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