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Evolution of Internal Audit.ppt


Canadian International Development Agency

Agence canadienne de développement international

Internal Audit and International Development
Address by Nicole Mendenhall, CIDA 20th ICGFM International Conference Miami, Florida May 8, 2006

Canadian International Development Agency

Agence canadienne de développement international

2

Evolution of Internal Audit in Canada
1962 – Glassco Commission – recommended internal financial audit in departments Late 1970s - MBO adopted in the Government 1979 – Lambert Commission – need to expand internal audit beyond finance

Canadian International Development Agency

Agence canadienne de développement international

3

Evolution of Internal Audit in Canada
Early 1990s - Results Based Management introduced in Government 1994 - Review Policy – integration of audit and evaluation 2004 – Sponsorship & the Gomery Commission 2006 – Internal Audit Policy

Canadian International Development Agency

Agence canadienne de développement international

4

Evolution of Audit Focus in CIDA
Late 1990s - CIDA starts its change from a project to a program focus 2003 to now – country program audits Introduction of the management accountability framework as the basis for audits Internal audit now taking an outward or international view

Canadian International Development Agency

Agence canadienne de développement international

5

Country Program Audits
An integrated holistic approach Assessing systems and processes in place to support aid effectiveness Governance, accountability, stewardship, risks Policy dialogue – plans, systems, etc Local ownership & capacity building

Canadian International Development Agency

Agence canadienne de développement international

6

The Provision of Assurance
Chief Audit Executive provides assurance on individual audits; management of risks; and the functioning of fundamental controls The Chief Financial Officer provides assurance that the financial controls are working The Auditor General provides assurance on the Financial Statements of the department / ministry

Canadian International Development Agency

Agence canadienne de développement international

7

The Challenge of Assurance in International Development
Donor internal audit work in a multi-donor environment Each donor is not solely accountable for the delivery of its aid dollars – joint or shared accountability is the norm

Canadian International Development Agency

Agence canadienne de développement international

8

Assurance in a Multi-donor Environment – a question
How can internal audit give assurance that funds are well managed and controlled, that they are being used for the purposes intended, that the progress towards results and the use of funds are properly linked when each donor has no direct control, the funds are pooled, and accountability is shared?

Canadian International Development Agency

Agence canadienne de développement international

9

The Challenge for Donor / Recipient Internal Audit
Paris Declaration reinforced the need for program based approaches with the recipient in the “driver’s seat”. National and multilateral donors fund long term programs developed by the recipient Acceptance of recipient systems Common reporting and audit rules Mutual accountability

Canadian International Development Agency

Agence canadienne de développement international

10

The Gaps in Assurance
Although aid is harmonizing – gaps in assurance remain Definition of mutual accountability – to whom? – by whom? Management accountability frameworks are not commonly understood and accepted Risk management – need for commonly accepted risks & risk mitigation strategies

Canadian International Development Agency

Agence canadienne de développement international

11

The Gaps in Assurance
Donor internal audit cannot and should not unilaterally audit a multi-donor program Currently, audits planned are financial mostly done by the recipient’s “supreme auditor”

Canadian International Development Agency

Agence canadienne de développement international

12

Meeting the Challenge
Is there a will in the donor/recipient community to perform internal audits of program based approaches? Is there a will for donors/recipient countries to strengthen the function of internal audit? Is there a will to share the results of internal audits?

Canadian International Development Agency

Agence canadienne de développement international

13

The Question
How can Internal Audit ensure that donor/partners meet fiduciary obligations vis-à-vis their respective population?



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