complianece audit in nik - vkontrole.lt
TRANSCRIPT
Agenda
• Current stage of the implementation of ISSAIs in NIK
• The role of Methodology Department in the implementation of ISSAIs
• Further actions undertaken in order to update our standards and guidelines
Case study
2
The planned activities
for the implementation
In the nearest future NIK will:
• Update the standards in NIK
• Update the audit manual
• Introduce new requirements
for the training process
• Strengthen the methodological support
for auditors
3
Activities of the methodology staff
related to Compliance Audit Guidelines
1. Implementation of a new quality assurance
system in the NIK
2. Updating the Code of Ethics (which applies
to all employees, not only auditors)
3. Strengthening methodological support team
4. Translation of untranslated ISSAIs into Polish
4
The location and construction of wind farms Case study (2)
• Type of audit: Compliance audit
• Audit objective: Evaluation of compliance with the limitations of the location and construction of wind farms
6
Case study (3)
Methods for determining the specific objectives:
- Problem analysis
- Stakeholder analysis
- Goal analysis
- Participation of experts
7
Preparation of audit:
problem anlysis – main question (case study 4)
The actual state
Identify of problems
Main question
8
Specific Objectives (case study 4)
Assessment:
- of compliance with the rules for issuing a decision
on the construction of wind farms
- of compliance with the procedures for the planning
and location of wind farms
- of transparency concerning public participation
in decisions about the location and construction
of wind farms
In addition - the possibility of corruption in the audited area
9
Risk analysis (case study 5)
Identified high risks:
- illegal changes in the financing documentation
made the by investors
- failure to comply with the rules and procedures
concerning the impact of wind farms
n the environment
- disregarding the opinion of the local community
Other risks connected with the audited issues
were assessed as medium 10
Audit methodology (1)
• List all the documents necessary for he audit,
• For each specific issue indicate the correct
facts (i.e. the relevant provisions),
• Indicate which experts should be involved,
• Conduct on-site inspections with
representatives of other professional services
(construction supervisor, environmental
inspectorate, sanitary inspectorate, labour
inspection and fire brigade
11
Audit methodology (2)
• Compliance checklists
with systematized audit questions,
mainly used in direct research
• Sampling in a very small extent
and only in case of more investments
in the same municipality
• Panel of experts
12
Audited entities
• The audit was conducted in 66 entities (10 provinces):
- 28 municipal offices,
- 19 county authorities,
- 19 county inspectorates of construction supervision.
• In addition, information was requested
and obtained from 24 non-audited entities.
13
Quality assurance
• Apply supervision and review procedures as part of audit management.
• Establish requirements concerning the findings, verification, documentation and consultations.
• Indicate the documented evidence that confirms the described findings.
14
Overall evaluation
NIK negatively evaluates the construction
process of onshore wind farms in Poland..
15
Audit recommendations
Key recommendations related
to the introduction of the necessary
and urgent changes in the law.
Without clear rules of law the construction
of wind farms should not be continued.
17
Reporting
In order to ensure that the recommendations will be understood and implemented, the audit report should:
• Be clear, precise and written in plain language
• Be convincing and underline the importance of the recommendations
• Be fair and presented in an unbiased tone
• Describe only matters of significance
• Contain conclusions that are well argued and support particular, realistic recommendations
• Be interesting for readers
18