Transcript Prezentacja programu PowerPoint

Highlights
from the INTOSAI Subcommittee
on Internal Control Standards
Jacek Jezierski
President of the Supreme Audit Office of Poland
Chair of INTOSAI Subcommittee on Internal Control Standards
PSC Steering Committee Meeting, Stockholm, 17-19 June 2013
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
1
What have we done to rise awareness
on INTOSAI standards and guidelines?
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
2
Global survey
on reporting on internal control
Global survey
on risk management
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
3
The comparison of
the IIA and INTOSAI
standards and guidelines
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
E-platform for
Subcommittee members
(in progress4)
Global survey
on reporting on internal control
Research paper on reporting on internal control
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
5
Global survey
on reporting on internal control
Legal and organisational framework
for reporting on internal control
Scope of internal control assessment
and reporting on internal control by public sector
entities
Assessment of reports on internal control
and auditing of internal control
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
6
Global survey
on risk management
Importance
of RM
Best
practices
Standardisation
of RM
RM audit
by your
SAI
Implementation
of RM
Promoting
RM
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
Guidelines
on RM
7
Comparison
of the standards – key differences
Source of Mandate
“Consulting” Standards
Performing Non-audit Work
Conformance with the
Standards
Professional Organisations
Independence in the
Performance of Audit Services
Fraud
Applicability of the Code of
Ethics
Information Technology
Reviewing the Organisation’s
Ethics Program
Dissemination of Results
Compliance with the Standards
Quality Assurance Systems
External Quality Assurance
Review
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
Review Cycle
Translation
8
Thanks for your kind attention
SUPREME AUDIT OFFICE OF POLAND
www.nik.gov.pl
9