PMF Slovak experience

Supreme Audit Office of the Slovak Republic, Chair of the CBC Sub-Committee

Promote Peer Reviews

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Develop mechanism to measure the impact of SAI SR work and activities.

Peer review 2011 (18 recommendations)

Task for SAI SR

Set up the quantitative and qualitative indicators for SAI SR

performance measurement.

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Each tool may have a different scope or approach, but each can be used by SAI to assess its current standing and help to

decide where SAI should focus its efforts.

Tools for self assessments by SAIs

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Peer review by ISSAI 5600The CBC Guide - Building Capacity in SAIs

IT Self-Assessment (ITSA) IT Audit Self-Assessment (ITASA)

ISSAI Compliance Assessment Tool (iCAT) Capacity Building Needs Assessment – handbook Institutional Capacity Building Framework Survey

(AFROSAI -E)

PASAI Capability Model

Tools for self assessments by SAI

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comparison ISSAI 5600 vs PMF

ISSAI 5600 SAI PMFcharacter general exactspontaneity voluntary voluntaryassessment verbal points and verbaluse of numerical indicators no yesscores level of performance no yesframework loose structuredexecution by: SAI yes yes

peers yes yesthird party no yes

use of ISSAIs as benchamark yes yes (level 1 – 3)ISSAIs implementation yes not for level 4list of recommndation yes nouse of MoU yes noallows comparison between SAIs no yesreport narrative narrative + scoreshigh level overview tool yes yesdrill down tool no yesmonitors change over time no yesinternal bias no possibletime demanding less demandingexpenses related to assessemnt demanding less demanding

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Focus of PMF assessment at SAI SR

assessment of individual indicators in SAI SR environment;

degree of fulfilment of individual indicators proposals for use of individual indicators as internal

tools/indicators; structure of data from Audit Information System

needed for indicators assessment; use of Management Information System while

assessing the indicators; internal regulations conformity with ISSAI standards;

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Specification of data and documents required

to score indicators.

Scoring the PMF indicators.

Proposals how to use PMF indicators as internal performance indicators.

SAI SR self-assessment steps

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SAI SR assessed domains

assessed domains: A – G* 24 indicators

Domain A: SAI Performance

5Domain B: Independence and Legal Framework 2Domain C: Strategy for Organizational Development 1Domain D: Audit Standards and Methodology 9Domain E: Management and Support Structures 2Domain F: Human Resources and Leadership 2Domain G: Communication and Stakeholder 3 addressed and assessed indicators: 19 (not all 24 assessed

like No. 4 Judgment results or No. 17 Judgment – Process due to different organisational form of SAI)

* some CAF results (from 2011 a 2012 used for some assessment of generalistic indicators; CAF is tool applicable for any public organisation, PMF very specific fo SAIs) )

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SAI SR use of indicators 1

SAI – 2, 3 to be used as quantitative measurement indicatorsSA I – 5 to be used for annual report preparationSAI – 6, 7 for repeat assessment, to analyse and compare the changes in the SAI environmentSAI – 8 to be used while preparing, monitoring and evaluation of the strategic and annual audit plansSAI – 9, 10 to be used as internal quality performance indicators

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SAI – 14, 16 to be used as assessment criteria of quality control and quality assurance for compliance and performance audits SAI – 13, 15 to be used during the implementation of ISSAI 100 to 400 into SAO SR Audit Manuals SAI – 18, 19 to be used for repeat assessmentSAI – 20, 21 to be used to prepare the qualification auditors profiles and human resources strategy development SAI – 22, 23, 24 to be used during the preparing, monitoring and evaluation of the communication strategy and media communication plans

SAI SR use of indicators 2

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PMF and experience gained 1

The conclusions from SAI Performance Report resulted in

PMF Action Plan, vith eighteen capacity building measures.

The PMF Action Plan was fulfilled by March 2014or being fullfiled on permenent basis pending the

measure character. Next possible asseement in 2015 to compare.

SAI PMF can help to identify not only the SAI strengths and weaknesses, but also the underlying causes of the

SAI strong and weak performance.

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PMF and experience gained 2

Overall Assessment of SAI PMF as a tool

to measure performance and improvement

EXCELLENT and RECOMMENDED

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“Be the change you want to see in the world.”

MAHATMA GANDHI

Also PMF brings changes,

but

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Thank you for your

attention