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Compliance audit: Building arguments for improving systemic weaknesses in governance
Summary
Thursday, 7 November 2024 (14:00 – 15:30 CET)
The second session of the webinar series will cover compliance audit results and reporting. According to the ISSAIs,2 the objective of public sector compliance auditing is to enable SAIs to assess whether and to what degree the activities of public sector entities are in accordance with criteria established by the authorities governing those entities.
Most SAIs conduct compliance audits which often include other audit objectives. However, the results are usually reported only to the audited entity with recommendations on what the audited entity should rectify. Also, many SAIs compliance audit practices lack an aggregated analysis of situations for compliance with government regulations. In addition, cross-analyses of individual audits often uncover that there are many similar issues across the government and that these issues could be better addressed as a part of broader government reforms that would create the conditions needed for the changes to take place.
In this session we will discuss how SAIs conveys to parliament government-wide weaknesses uncovered through compliance audits. We will also look into what information parliament needs from the SAI to be able to provide useful input for government reforms.