Creating High-impact Public Sector Audit with Value-for-Money Auditing
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1 Creating High-impact Public Sector Audit with Value-for-Money Auditing CS 4-9 Tuesday July 7, :45pm Jacques R. Lapointe
2 Contents Evolution of value-for-money auditing (VFM) in Canada The Nova Scotia experience The starting point What was changed The effect A simple roadmap VFM 2
3 Evolution of the VFM Idea in Canada Prehistory Federal Auditor General role and comprehensive auditing CCAF Canadian Comprehensive Auditing Foundation VFM 3
4 Comprehensive Auditing Concept An examination that provides an objective and constructive assessment of the extent to which: - financial, human and physical resources are managed with due regard to economy, efficiency and effectiveness; and - accountability relationships are reasonably observed. VFM 4
5 Comprehensive Audit Components Financial statement auditing Compliance auditing Value-for-money auditing VFM 5
6 Value-for-money auditing (VFM) - the 3 E s Economy Efficiency Effectiveness VFM 6
7 VFM Application in Practice All levels of public sector audit - federal, provincial & municipal - legislative and internal Great variations in name and practice Limitations placed on effectiveness component VFM 7
8 VFM 8
9 Office of the Auditor General of Nova Scotia VFM 9
10 OAG Starting Point Antiquated mandate Focus on financial audit Broadscope audits Due regard Cyclical audit selection VFM 10
11 OAG Starting Point (2) Recommendations not implemented Reports not read Low public profile VFM 11
12 What we Changed New legislation and mandate Reorganized Reduced staff time on financial audits Freed resources to increase staff time on VFM audits VFM 12
13 What we Changed (2) Communications for Impact Better recommendations Better reports Messaging to the public VFM 13
14 What we Changed (3) Strategic plan Mission to improve the public sector Operational foundation: key elements Audit selection for impact Audit focus on effectiveness VFM 14
15 IIA s 9 Key Elements Organizational independence Formal mandate Unrestricted access Sufficient funding Competent leadership Objective staff Competent staff Stakeholder support Professional audit standards VFM 15
16 Audit Selection for Impact Consider all public sector operations and activities In general, select by risk In particular, focus on programs that directly impact people VFM 16
17 Performance Audit defined focus on effectiveness Examination of government entities, processes or programs Compliance with legislation, regulations and policies Adequacy of controls Adequacy of governance risk, ethics, direction and accountability Stewardship of resources Value-for-money economy, efficiency and effectiveness VFM 17
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21 Change Challenges Developing expertise Resistance by staff Resistance by government VFM 21
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23 Infection Control in Hospitals Impact reducing hospital acquired infections, illness and potential deaths Effectiveness program failures caused illness VFM 23
24 Home Schooling Impact ensuring home schooled children receive proper education Effectiveness inadequate program leaves some children at risk of neglect and poor education VFM 24
25 Bus Safety Impact ensuring safety of bus passengers Effectiveness 60% deficiencies and little enforcement leaves passengers at risk VFM 25
26 Child Welfare and Foster Care Impact helping protect children from abuse and neglect Effectiveness some children in foster homes left at risk VFM 26
27 Disease Outbreaks Impact responding to and controlling outbreaks and protecting the public Effectiveness Public Health not adequately prepared for minor outbreaks like mumps, or for major pandemics VFM 27
28 Fire Inspection Impact ensuring safety from fire in publicuse buildings Effectiveness public at risk of harm due to failure to inspect buildings VFM 28
29 The Effect of the Changes Audits with impact Improved program effectiveness High audit office productivity and morale Positive public profile for audit VFM 29
30 A Simple Roadmap to High-impact Audit Create the foundation with IIA key elements Select audits for risk and impact Audit effectiveness Focus on achieving positive change in the public sector VFM 30
31 Summary The foundation: IIA key elements Audit programs with high impact on people VFM audits of effectiveness Achieving positive change good communications recommend, and follow up VFM 31
32 References IIARF Internal Audit Capability Model (IA-CM) for the Public Sector 2009 IA Supplemental Guidance: Public Sector Definition and The Role of Auditing in Public Sector Governance, 2 nd edition 2012 IIA Supplemental Guidance: Implementing a New Internal Audit Function in the Public Sector 2012 IIA Supplemental Guidance: Optimizing Public Sector Audit Activities 2012 IIA CBOK Nine Elements Required for Internal Audit Effectiveness in the Public Sector 2014 IIA CBOK Internal Audit Capabilities and Performance Levels in the Public Sector 2014 IIARF Emerging Strategies for Performance Auditing Insights from City Auditors in the US and Canada 2014 CCAF-FCVI Inc. Comprehensive Auditing: Concepts, Components and Characteristics 1984 CCAF-FCVI Inc. Comprehensive Auditing in Canada 1985 CCAF-FCVI Inc. Comprehensive Auditing: an Introduction 1994 INTOSAI ISSAI 3100: Performance Audit Guidelines Key Principles VFM 32
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34 Questions? Jacques R. Lapointe, CPA, CA, CIA, CRMA, CGAP VFM 34
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