about intosaint, nesrine selmi, algiers 8-9 april 2015
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© OECD
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The role of the Court of Accounts in preventing and fighting fraud and corruption
Intosaint Selmi Nesrine, Court of Accounts, Tunisia
Algiers, 8-9 April 2015
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Concept of integrity has a wide scope,
beyond fraud and corruption
Self Assessment helps to promote
integrity awareness =>
SAINT
SAIs can lead by example and
learn from each other =>
IntoSAINT
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Integrity?
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- Integrity is defined by time, place and
function
- Integrity is also about values, norms and
decency
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Personal integrity
Individual characteristics of honesty, trustworthiness and uprightness
Behaviour that complies with defined standards and rules
Acting in the public interest / not private interest
Civil servants act with integrity if
they observe the values and
standards of good
administration
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Organisational integrity
Behaviour of personnel defines integrity of organisation
Every organisation runs integrity-risks
Management responsibility to control these risks / remove temptations
It also refers to virtue, incorruptibility and the state of being unimpaired
An organisation must also
do all it can to ensure that
its personnel cannot
succumb to temptation
Integrity policy calls for a combination of
repression and prevention.
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Precondition for government authority and public confidence
Integrity is a precondition for the effective and continuous performance of the public sector.
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Integrity in the public sector
Integrity: not only laws and rules but also
moral responsibility
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Two approaches of Integrity
Negative approach of Integrity Positive approach of Integrity
Rule based: Imposed Norms (law
and regulation)
Principle based: shared norms and
values (decency)
Hard controls Soft controls
Opinion: people are bad Opinion: people are good
Focus on preventing integrity
violations
Focus on facilitating good behavior
Legal focus Managerial focus
Repression/Reactive Prevention/Pro-active
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Self Assessment
Integrity
Tool developed in co-operation with the Dutch Ministry of the interior and city of Amsterdam
Promotes integrity
awareness and prevention of
integrity breaches
Assess integrity
vulnerabilities (risks) and
maturity level of integrity controls
Workshop with cross section of
employees / utilising
knowledge and experience of
employees about risks and controls
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Integrity public sector:
SAIs lead by example
Objectives
Strengthen role of SAIs as watchdogs of the integrity of the public sector;
exchange of experiences
between SAIs about enhancing
integrity.
Expected impact
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Aim of the workshop
Using your combined knowledge
and experience, we aim to assess:
Vulnerability of processes
What do we need to worry
about?
What risks / temptations do we spot?
Maturity level of ‘integrity control
system’
What is already in
place?
How well is this
implemented?
Is it effective?
Recommendations for follow up
action
What more/else should we
do?
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SAINT methodology
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment Maturity level
Integrity Control System
Gap analysis
Recommendations
- Reducing vulnerability
- Strengthening controls
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Assessment of vulnerabilities
Inherent vulnerabilities
Vulnerability enhancing factors
Vulnerability profile
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment
Maturity level Integrity Control System
Gap analysis
Recommendations
- Reducing vulnerability - Strengthening controls
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0.00
0.50
1.00
1.50
2.00
2.50
3.00
Contr
acting
Paym
ent
Gra
nting /
issuance
Regula
ting
Inspection /
audit
Enfo
rcem
ent
Info
rmation
Money
Goods
Real Esta
te
1 2 3 4 5 6 7 8 9 10
Score
Inherent vulnerabilities: medium
Average
StDev
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0.00
0.50
1.00
1.50
2.00
2.50
3.00
Com
ple
xity
Change/d
ynam
ics
Managem
ent
Pers
onnel
Pro
ble
m h
isto
ry
1 2 3 4 5
Sco
re
Vulnerability enhancing factors: medium
Average
StDev
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Vulnerability profile
Vulnerability
Enhancing
factors
Inherent
vulnerability
Low Medium High
Low
low low Medium
Medium
Medium Medium HIGH
High
High HIGH HIGH
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Assessment maturity level Integrity Control System
The maturity level of the integrity
control system covers:
Existence of controls
Operation of controls
Effectiveness of controls
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment
Maturity level Integrity Control System
Gap analysis
Recommendations
- Reducing vulnerability - Strengthening controls
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Integrity Control System
General controls
1. Integrity policy framework
Hard controls 2. Vulnerability / risk analysis Soft controls
3. Responsibilities 8. Values and standards
4. SAI legal framework 13. Recruitment and selection 9. Professional SAI
standards
5. Integrity legislation and
regulations
10. Integrity awareness
6. Administrative
organisation / internal
control
14. Response to integrity
violations
11. Management attitude
7. Security 12. Organisational culture
15. Accountability and
transparency
16. Audit and monitoring
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Gap analysis
Matching the integrity control system with
established vulnerabilities
What is the vulnerability
profile?
Does the integrity control system
protect the organisation against these
integrity vulnerabilities?
What are the remaining
vulnerabilities?
Object definition
- organisation
- processes
Assessment
vulnerabilities
Assessment
Maturity level Integrity Control System
Gap analysis
Recommendations
- Reducing vulnerability - Strengthening controls
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Gap analysis
• Vulnerabilities is determined by the total vulnerability score and profile
• Resilience is determined by the maturity level of integrity controls
• Balance may be achieved by reducing vulnerability or enhancing controls
Remaining
Vulnerability
M L
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Tunisian Into SAINT workshop
When? Why and With whom?
• The self assessment took place within the context of a the Twinning project between CdC and NCA to identify the integrity self assessment of the Supreme Audit Institution of Tunisia.
• The self assessment was performed on 3 and 4 April 2012 by a carefully selected group of employees from strategic positions in the organisation (Prosecutor Chamber, Head of IT team, 5 Councillors, Training officer, Head computer department, 2 members from the Financial and Administrative Department)
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Tunisian Into SAINT workshop
During the workshop the participants conducted an assessment on the general level of vulnerabilities and resilience. For CdC the workshop established an imbalance between the vulnerability profile (level: Medium) and the maturity level of the integrity control system (maturity level:Low).
From the Gap analysis it may be concluded that there are two important issues that challenge the integrity of the CdC: fairness and trust within the organisation and independence of the organisation.
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Recommendations
Disseminate results
IntoSAINT
Appoint integrity co-
ordinator
Start integrity policy
development
Integrate integrity in strategy
© OECD
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Recommendations
Establish career criteria
Awareness training program
Three months
time
Appointment 1st president by Parliament and President of Republic
Financial & administrative independence from executive
Publication of reports by CdC
Work on establishing a
legal framework
that assures independence
(ISSAI 10)
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Thank you
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