Hi, I would like to know if is there any evidence in Latin America, beyond the case of Brazil at the federal level, of the implementation of INTOSAI's guidelines for the public sector to monitoring? Are these processes being undertaken by national or subnational public audit institutions?
I work as auditor at a subnational public control institution in Argentina and I'm in need of some updated information about performance auditing of public sector carried out by external institutions.
Thank you!
Luis Gimenez,
In addition to the federal level, quoted by you, Brazil has adopt the INTOSAI external control standards also at the subnational level.
This is because the Courts of Accouts follow the Government Auditing Standards (NAG - Normas de Auditoria Governamentais) that are based on the INTOSAI standards.
The standards to which I refer were first drawn by the Court of Accounts of the State of Bahia (in 2006). In 2009 these rules were accepted by all sub-national Courts of Accounts of Brazil as part of the External Control System Modernization Program of the States, Federal District and Brazilian Municipalities (PROMOEX), led by the Inter-American Development Bank.
More information about the PROMOEX here: http://www.iadb.org/en/projects/project-description-title,1303.html?id=BR0403
I'm unaware further evidence of Latin America.
I hope this helps.
André
Dear Luis,
Perhaps you first should ask the question which type of Audit is performed by Supreme Audit Institutions in Latin America. Not many of the "Contralorias" actually have Performance Audit within their remit, most are focussed on Compliance Audit and some (in some cases limited) Financial Report Audit activities.
Intosai has issued a number of guidelines, from the overarching Lima-Declaration (which mainly deals with institutional matters, namely independance), over some guidance for specific types of Audit (e.g. Performance Audit) to the more recently issued ISSAI which mainly deal with Audit of Financial Reports.
Therefore, a "Contraloria" with no Performance Audit Mandate will naturally not apply the Performance Audit guidance issued by Intosai - not because they don't follow Intosai guidance as such, but because they don't do any Performance Audits.
I hope this helps.
Best, Andreas
Thank you Andreas for your answer, I agree with you, and as pointed out by Painter & Peters in "Tradition and Public Administration" (Palgrave, 2010) when they describe Latin American practices within public sector, we see abundance of compliance auditing, specially at a subnational jurisdiction level,
Best Regards, Federico
The reforms will help to improve the timeliness and impact of the ASF’s work
The legal impetus for additional reporting is essential for improving timeliness and impact of the ASF, and is a critical step forward for the SNF. More frequent reporting will also help to align the ASF with international standards, which call for audit reports to be available promptly in order to maximize utility for consumers of the report, particularly those who must take actions in response to findings
Source -
MEXICO'S NATIONAL AUDITING SYSTEM
STRENGTHENING ACCOUNTABILITY AND INTEGRITY
REVIEW OF MEXICO'S NATIONAL AUDITING SYSTEM LEADING THE WAY FOR STRONGER ACCOUNTABILITY AND INTEGRITY,
Preliminary findings for the XXV OLACEFS General Assembly23-27 November 2015 Santiago de Querétaro, Mexico
Federico Gimenez, I wrote an article called "Audit performance gap at Brazilian Courts of Accounts" that compares the content of the Governmental Auditing
Standards (that I recommended you to see 3 years ago) with the auditing
practices that are effectively carried out by Brazilian regional Courts of Accounts.
The results show no standardized use of INTOSAI's guidelines. So, although there are norms requiring the use of these guidelines, in practice they are not followed.
As Andreas Bergmann said, we observed that the audit is focused on compliance and there is little attention to financial or performance audit.
Unfortunately there is no translation of this article - but you can see the portuguese version here:
https://www.researchgate.net/publication/327276710_O_distanciamento_entre_as_Normas_de_Auditoria_e_as_praticas_nos_Tribunais_de_Contas
- Badges
- Science topic
- Similar topics
- Methodology
- Research Methodology
- Research Papers