Case studies of performance audits - B5

Case-Studies of Performance Audits

Slovenian Court of Audit Approach

Vienna, Austria, 7. 5. 2010

dr. Miroslav Kranjc, Supreme State AuditorCourt of Audit of the Republic of Slovenia

Case-Studies of Performance Audits ◦ Court of Audit of the Republic of Slovenia 2

About the Court of Audit of the Republic of Slovenia 1/2

•Established in 1995•133 staff•69,9% are auditors, 22,6%

support•67,7% of all staff has university

degree and 24,1% M.Sc. or Dr.Sc.•6.493.038€ budget•1.282 published reports•Currently 70 reports per year


About the Court of Audit of the Republic of Slovenia 2/2

• 3 Cabinets (President and two Deputies)

• 6 Audit departments (Sup. State Audit.)– State budget, jurisdictional system and

political parties– Municipalities and Local government– Non-commercial public services– Public utilities, privatisation funds, agencies– Performance and IT Audit– European and international Funds

• 1 Shared Services Department


About me

• 15 years of professional experience in public and private sector

• 5 years as supreme state auditor (SSA)

• leading the Department for Performance Audit and IT Audit since it’s establishment

• B.Sc., M.Sc., Dr.Sc. from automatic control of industrial processes


Lecture overview

• Legal grounds for Performance Audit (PA)

• PA at the Court of Audit of the Republic of Slovenia (CoA)

• What is PA and what it ought to be

• PA questions and challenges

• PA lifecycle at the CoA

• Case-Studies with Q&A

• Conclusion and additional sources

Legal Grounds for Performance Audit


INTOSAI Auditing Standards 1/2

1.0.38 The full scope of government auditing includes regularity and performance audit.

1.0.39 Regularity audit embraces:(a)...;(b) ...;(c)...;:(f) ... .

1.0.41 In practice there can be an overlap between regularity and performance auditing, and in such cases classification of a particular audit will depend on the primary purpose of that audit.

Regularity audit

Performanceaudit


INTOSAI Auditing Standards 2/2

1.0.40 Performance audit is concerned with the audit of economy, efficiency and effectiveness and embraces:

(a)audit of the economy of administrative activities in accordance with sound administrative principles and practices, and management policies;

(b) audit of the efficiency of utilisation of human, financial and other resources, including examination of information systems, performance measures and monitoring arrangements, and procedures followed by audited entities for remedying identified deficiencies; and

(c)audit of the effectiveness of performance in relation to the achievement of the objectives of the audited entity, and audit of the actual impact of activities compared with the intended impact.


INTOSAI Implementation Guidelines for PA

Performance auditing is an independent examination of the

efficiency and effectiveness of government undertakings,

programs or organizations, with due regard to economy, and the aim of

leading to improvements.

Independence from the subject of the

audit

Ultimate goal


The Constitution of the Republic of Slovenia

Article 150(Court of Audit)

(1) The Court of Audit is the highest body for supervising state budged and all public spending.

(2) The organisation and powers of the Court of Audit are provided by law.

(3) The Court of Audit is independent in performance of its duties and bound by the Constitution and the laws.


Court of Audit Act 1/3

Article 20(Auditing Powers)

(1) The Court of Audit shall audit the business operation of users of public funds:1. it may carry out regularity and performance audits;2. it may audit any act on past operations as well as any act on planned business operation of any user of public funds.

Financial statements, internal controls, financial plans ...

Regularity audit

Performanceaudit



(3) Auditing of business operation under this Act shall be the obtaining of relevant and sufficient data to express an opinion on the business operation of the auditee:1. Regularity audits provide relevant and sufficient data to enable an opinion to be expressed on compliance of operation with regulations and guidelines that any user of public funds is required to observe in the conduct of business operation;

2. Performance audits provide relevant and sufficient data to enable an opinion to be expressed on economy, efficiency and effectiveness of business operation.




(5) The user of public funds under this Act shall be:1. any legal entity of public law or a unit thereof;2. any legal entity of private law provided that one of the following applies:- it has received financial support from the budget of the European Union, state budget or local community budget;- it performs public services or provides public goods on concession basis;- it is a commercial company, bank or insurance company in which the state or a local community holds the majority share;3. any physical person provided that one of the following applies:- he/she has received financial support from the budget of the European Union, state budget or local community budget;- he/she performs public services or provides public goods on concession basis.



INTOSAI definitions of 3E in CoA Act

INTOSAI Court of Audit Act

Performance audit is concerned with the audit of economy, efficiency and effectiveness.

Performance audits provide relevant and sufficient data to

enable an opinion to be expressed on economy,

efficiency and effectiveness of business operation.

Economy Gospodarnost

Efficiency Učinkovitost

Effectiveness Uspešnost


Key attributes of performance audit at the

CoA

• Independence from the audited entity– CoA possess firm legal ground and other

necessary conditions– Audited entity is (in rising number of cases)

only object of examination– CoA provides information, advice and

assurance to the National Assembly to better scrutinize activities and efforts to deliver value for money

• Add value – path to improvement– Recommendations are mandatory part of

the performance audit report– CoA provides advice and assistance to

auditees to help them improve


We are not in the business of criticizing government!

Our role

We have dual role of:– Guard dog (we guard public funds)– Watch dog (we guide and give

recommendations)

Performance Audit at the Court of Audit of the Republic of Slovenia


Performance audit evolution at the CoA

• Adoption of new Court of Audit Act and Rules of Procedure (2001)

• 3 Twinning projects with NAO (2001-07)• Establishment of PA department (2005)• Performance Audit manual (2007)• Close cooperation with:

– INTOSAI– EUROSAI– GAO– ECA– Good relations and experience exchange with

number of European and world SAI’s

• Respecting the wishes of National Assembly


Percentage of Performance Audits at

CoA

12,0%

32,0%

3,1%

10,6%

5,5%

17,2%

39,0%39,5%

49,3% 50%

0,0%

10,0%

20,0%

30,0%

40,0%

50,0%

60,0%

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Sources: Annual reports 01-08, CoA website (on 4. 5. 2010) and

Goal from Slovene Court of Audit Strategy 2007-2013


We do:– Efficiency, Effectiveness, Economy– Environmental– IT– RBB (Results based budgeting)– Equity– Quality of Service

But not yet all of VFM types:– Sustainability– Performance measurement– Consumer interests

Which types of PA does CoA performs?

What is Performance Audit and what it ought to be


Performance Audits are... 1/2

•PA are:– disclosing and describing the

reasons for found deficiencies– researching important new initiatives– responding to new challenges– following preceding audits– evaluating outcomes


Performance Audits are... 2/2

•But:– have more judgment in interpretation– have more selective coverage– use criteria for evaluation that are less pre-

defined– their evidence tend to be more persuasive than

conclusive - no standardized opinions– reports contain more discussion and reasoned

argument– are more flexible in regard to goals, methods

used, forming the opinion– are unique (non repetitive and non-standardized)– use wider scope and use more diverse range of

methods

– are not successors of commercial audits in private sector


Performance Audits ought to be...

•Economic and effective•Achieve sustainable improvement•Useful (achieve financial impact)• Improve quality of service (time,

method of delivery, more for less)•Constructive, fair and objective•On time

•Add value!


Special required skills

•PA Auditors should possess skills in the field of:

– Problem formulation– Data collection– Data analysis– Presentation– Marketing


However!

•PA auditorsare not über auditors

•PA are notbetter audits

•PA requiresdifferent auditors

Performance Audit questions and challenges


What questions are we trying to answer 1/4

•Descriptive questions– Who, where, when, what?– Bring relevant information to light – Without interpretation of facts– Straightforward methods

•Example:– :/


•Explanatory questions– Why, how?– Seek to explain– Requires research and investigative

techniques

•Examples:– How is Slovenia tackling cancer?– How the Republic of Slovenia

provides Free Legal Aid?



•Criteria-based questions– Were, is? (also called normative

questions)– Comparison with what “should be”– Criteria must be robust and

defensible

•Examples:– Is the accessibility of preschool care

in Slovenia satisfactory?– Is VAT collection in Slovenia

effective?



•Evaluative questions– Is, what?– Consider costs, outcomes and wider

impacts– Measure against “benchmark” or

alternative model– Different evaluative perspectives,

variant analysis

•Example:– What are the consequences of non-

establishment of the Unified Public Procurement Portal?



Typical questions are

• Does audited entity acquires, maintains and use resources that are entrusted upon it economically, efficiently and/or effectively?

• Which are the causes for disclosed deficiencies?

• Which are good/bad practices?

• Does audited entity complies with the regulations in a sense of good governance/economy/efficiency/ effectiveness?


Or wider...

•Suitable use of resources•Use of right resources at the lowest

cost•Minimisation of resources usage for

achievement of intended goals•Avoidance of inappropriate or

wrong initiatives

Are things being done in the right way?Are the right things being done?

Implementation Guidelines for Performance Auditing Chapter 1.4

Performance Audit lifecycle at the Court of Audit


Strategic Planning

Annual Audit

Programme Agreed

Detailed Plan for

specific PA

Completion of Analysis of Evidence

Production of the Report

Making an Impact

Deciding what goes in the

Annual Audit Programme Proposal.

Scoping the Audit. Defining Audit Criteria.

Choosing Methodologies, project management and

producing a communications plan.

Conducting the Audit Fieldwork

and gathering the evidence.

Dinner Party Technique. Contents of the Report,

Clearing the Report, Amending

Communications Plan.

Implementing the Communications Plan. Auditee’s

Response. Assessing the Impact.

Feedback

Our lifecycle


Our strategy

•CoA Strategy for period from 2007 until 2013 contains:

– mission statement– vision– values– factors affecting our work (with focus

areas)– 7 strategic objectives– critical success factors– strategies for achievement of goals


Annual programme 1/3

• AP is a basis:– for allocation of resources– issuing demands to audited entities

• In Q3 of previous year SSA propose at least 30% more studies than we can execute

• President of CoA selects which ones will be executed

• Criteria for selection:– importance– public visibility– feasibility– clear case...



Goals and Strategies

Research Ideas for Audits

Short-term influences

(e.g., public and political

interests)

Develop Criteria for Assessing

Audit Proposals

Assess Research ideas against

criteria

If criteria are met then submit idea for inclusion in

the Audit Programme

Obviously the criteria for assessing audit proposals will

influence the research conducted



• Each individual draft plan consists of:– basic information about the audit

• details of the audited entity• subject and scope of the audit• type of audit

– reasons for the audit– definition (scope) of the audit

• segments of the audit• timetable• the manner in which the work is to be done• audit days allocated to auditors• cost of an external assistance• authorised SSA • authorised Deputy President


Steps in PA

•Planning•Examination•Drafting•Clearance•Publication•Follow-up reporting•Parliament procedure

They are the same as in regularity audit but...

Case-Studies


Case studies

•Based on actual (published) reports

•Show different types of PA•On each case we will show:

– Reasons for audit– Audit approach– Results– Follow up activities


Some audits of PA department

• PA of Government economy policy measures• PA of the Project of the Elimination of Slovenian Court Backlogs• PA of Government Office for Local Self-Gov. and Reg. Policy IT

System• RBB audit of the Slovenian Transport Inspectorate• Exceptional pensions system in Slovenia• PA of Young Researchers Programme• Effectiveness of Slovenian Rural development policy• PA of the Natural Disasters Aid System in Slovenia• How is Slovenia tackling cancer?• PA of governmental co-financing of the media• Prescribing drugs system in Slovenia• Efficiency of VAT collection in the Republic of Slovenia• How the Republic of Slovenia takes care of those in need?• RBB audit of the Slovenian Labour Inspectorate• Are public funds for medical equipment well managed?• PA of draught prevention and damage reduction in agriculture• Does Slovenia perform Regulatory Impact Assessment?• Efficiency of IT system of the Tax Admin. of the Republic of Slovenia• Who and how executes Public interest in the field of Sport?• PA of the Free Legal Aid system• Efficiency and Economy of use of public funds in the project of

Public Procurement Portal ...


Case Studies

•Construction of new National and Public Library (CS 1)

• Information System of Public Health Institute (CS 2)

•Preschool care availability and users satisfaction (CS 3)


CS 1 – Construction of new National and Public Library –

Reasons for audit 1/2

•Law on University Library construction from 1994 assumes building of it until 1998

•Risks related to:– Documentation– Staff and organisational issues– Unrealistic timeframe– Lack of financing– Problematic location




• Project of national importance for which we have been waiting for almost 20 years (covers 4 libraries)

• Construction has not begun (but it should be finished by 1998)

• Considerable public funds have been spent

• Limitations:– Project timeframe (1989 – 2007)– Large scale project with extensive changes– Lack of documentation, unreliable sources– Changes in project lead and project staff





Audit approach

•Main question:Does Ministry of Higher Education,

Science and Technology provides necessary condition for effective and

efficient realization of the project?

•Method:– main question is further divided into

several sub questions that are easier to answer and explain

– analysis of planning and execution of project activities, documentation, resource allocation and funding



Results 1/9

Does Ministry has at its disposal full documentation on a project?

• Findings:– documentation is not completely collected

or kept in a way that guarantees transparent view on a time frame and content of the project

– all past activities cannot be fully chronologically and materially described

• Risks: project documentation will never be complete



Results 2/9

Is the state of human resources and organisational structure enabling

quality execution of a project?

• Findings:– existing HR and organisational structure is

insufficient and unsuitable (only 1 person)– unclear roles and responsibilities of

consulting and supervision bodies

• Risks: ineffective leadership may threaten (last) deadline by end of 2011



Results 3/9

How is Ministry planning the project?

• Findings:– during the audit there were no plan on

finishing the Phase 1 of a project– there were no plan for Phase 2 and 3– there are no sufficient conditions for

effective and efficient realization of the project

– risks are not addressed or evaluated

• Risks: project is without control



Results 4/9

How is Ministry planning the funding of the project?

•Findings:– there were no detailed financial plan– financing is obscure and unrealistic– at least 29,3 million € were already

spent– future spending is unrealistic

•Risk: funding is insufficient



Results 5/9

Financing of the project (Ministry only)

- €

200.000 €

400.000 €

600.000 €

800.000 €

1.000.000 €

1.200.000 €

1.400.000 €

1.600.000 €

1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

Reconstruction of old NUK Rent for CTK Rent for NUK



Results 6/9

How was Ministry planning the funding for the project?

- €

2.000.000 €

4.000.000 €

6.000.000 €

8.000.000 €

10.000.000 €

12.000.000 €

14.000.000 €

16.000.000 €

18.000.000 €

2008 2009 2010 2011 2012 2013

SI Funds EU Funds Missing Funds



Results 7/9

How is Ministry providing for the location of the project?

•Findings:– Ministry does not poses all necessary

ground for the building– serious risks related to getting

permissions to build– real-estate is dangerous

•Risks: additional delays, inability to build



Results 8/9



Results 9/9

• 28.000m2 initially

• 35.000m2 in 2002

• 21.000m2 currently



Follow up activities

• CoA has demanded:– preparation of risk assessment– detailed plan for Phase 1– time plan for Phase 2 an 3

• Ministry has:– responded within 90 days (post-audit report

published in July 2008)– has made initial promises which were evaluated

as “good enough” but with BIG disclaimer from CoA

– CoA has made afterwards two additional pre-audit enquiries regarding the state of the project

• In 2009 Ministry has resigned from the intended project location

Questions about CS 1


CS 2 – IT of Public Health Institute –


•Law on databases in the field of health puts PHI into the centre of public health records

•Risks related to:– Quality of records kept (at least 3

previous audits found inefficiency)– Regularity (private information are

not kept in accordance with regulations)




•Known issues:– 57 databases on public health (not

all required by Law are maintained)– 34 of those should contain private

information– there is at least one database which

is kept in two different versions– management and maintenance is

not efficient enough to provide for goal achievement of PHI and institutions dependant on it’s information



Audit approach 1/2

•For efficiency:– CobiT 4.1 framework– Assessment of all 34 processes in 4

domains– Good governance principles

•For regularity part:– Compliance with Law on databases

in the field of health – Compliance with Law on private

information



Audit approach 2/2

•CobiT 4.1 Maturity model


CS 2 – IT of Public Health Institute – Results 1/6

•Plan and organise (PO)

1,75

1,25

1,25

2,25

1,00

2,25

1,75

1,50

1,25

1,50

0,0 0,5 1,0 1,5 2,0 2,5 3,0 3,5 4,0 4,5 5,0

PO10 - Manage Projects

PO9 - Assess and Manage IT Risks

PO8 - Manage Quality

PO7 - Manage IT Human Resources

PO6 - Communicate Management Aims and Direction

PO5 - Manage the IT Investment

PO4 - Define the IT Processes, Organisation and Relationships

PO3 - Determine Technological Direction

PO2 - Define the Information Architecture

PO1 - Define a Strategic IT Plan



• Acquire and implement (AI)

2,50

2,00

2,75

2,00

1,75

2,50

2,25

0,0 0,5 1,0 1,5 2,0 2,5 3,0 3,5 4,0 4,5 5,0

AI7 - Install and Accredit Solutions and Changes

AI6 - Manage Changes

AI5 - Procure IT Resources

AI4 - Enable Operation and Use

AI3 - Acquire and Maintain Technology Infrastructure

AI2 - Acquire and Maintain Application Software

AI1 - Identify Automated Solutions



• Deliver and support (DS)

2,25

1,75

2,25

1,5

1,5

2

2,25

1

1

1,25

1,5

1,25

1

0 0,5 1 1,5 2 2,5 3 3,5 4 4,5 5

DS13 - Manage Operations

DS12 - Manage the Physical Environment

DS11 - Manage Data

DS10 - Manage Problems

DS9 - Manage the Configuration

DS8 - Manage Service Desk and Incidents

DS7 - Educate and Train Users

DS6 - Identify and Allocate Costs

DS5 - Ensure Systems Security

DS4 - Ensure Continuous Service

DS3 - Manage Performance and Capacity

DS2 - Manage Third-party Services

DS1 - Define and Manage Service Levels



• Monitor and evaluate (ME)

1,5

1,75

1,5

1

0 0,5 1 1,5 2 2,5 3 3,5 4 4,5 5

ME4 - Provide IT Governance

ME3 - Ensure Compliance With External Requirements

ME2 - Monitor and Evaluate Internal Control

ME1 - Monitor and Evaluate IT Performance



•PHI is not efficient in governing it’s IT system (average grade 1,7, set target for efficiency was 3,0)

•For each deficient area risks were assessed and recommendations given



•On compliance with Law on databases in the field of health:

– Only 40 out of 57 databases are kept– For 8 databases data is not collected

in accordance with the law

•On compliance with Law on private information

– Only one database is kept in accordance with Private information act (it is kept in paper form)

– Databases are not properly reported to PI Officer



Follow up activities

•PHI had to:– Provide plan of activities (with

responsible persons and dates) for:• compliance with the Law or

documentation of measures taken for amendments of the Law

• Fulfilment of requirements related to how private information are kept

– Guarantee proper reporting of necessary data about PI to PI Officer

•PHI did all of the above and started to implement serious changes in it’s operation



CS 3 – Preschool care availability and users satisfaction –


•Half empty or half full?

•Children and their parents ARE satisfied with preschool child care (PCC)

•NOT everything is wrong

•But...




• In school year 2005/06 57.137 of all preschool children were included in public or private PCC institutions

• 32.699 (36,4%) was not included in any of publicly recognised forms of PCC

• Ministry has no information where this children are

• Risk: second group of children is in position that is not comparable (regarding the QofS) to the first one



Audit approach 1/2

•Main questions:Is the accessibility of PCC in Slovenia

satisfactory?Are children and their parents satisfied

with the PCC services?

•Methods:– Evaluation of the existing system– Surveying


•Satisfaction depends at least on:– Price for

• Parents• Local municipalities

– Accessibility regarding:• Time (work hours)• Geographic location• Waiting time

– Quality of service in regard to:• Expertise of work force• Educational programme• Extra services and activities


Audit approach 2/2



Results 1/9

•Law on PCC recognises 12 different forms of PCC. There were:

– 108 public kindergartens– 184 kindergartens at primary schools– 18 private kindergartens (with or

without concession)– 5 forms of PCC that did not exist at all– 4 forms of PCC that the ministry did

not know if they exist or not

•Risk: Possibilities under the law are not fully used (reasons?!)


33,3%30,0%

20,0%

11,7%

5,0%

0,0%

5,0%

10,0%

15,0%

20,0%

25,0%

30,0%

35,0%

Parents, custodian Relative, neighbour- for free

Paid form - nannywith multiple

children

Paid form - nannyat home

Other


Results 2/9

•Survey shows that among the parents whose children are not included in PCC (roughly):

– 1/3 takes care of them on their own– 1/3 with relatives and friends– 1/3 in grey economy (with nannies that

are not registered and accredited)


Programme - Local

municipality

67,2%

Programme - Parents

27,8%

Investments

5,0%


Results 3/9

• Cost of PCC in 2003-2005 ≈ 748 m€– ≈ 67% programme - local municipality– ≈ 28% programme - parents– ≈ 5% investments (partially funded by the

state other local municipalities)

• Risk: PCC present considerable burden for local municipalities



Results 4/9

•There are considerable variations in:

– Prices of the “same” programmes (more than 100%)

– Around 80% of costs are related to cost of labour

•Risk: Parents are not treated equally (equity)


8,8

21,3

19,4

16,2

11,710

6,4

2,63,6

0

7,3

13,3

16,7 16,117,2

13,2

6,3

9,9

0

5

10

15

20

25

0 1 2 3 4 5 6 7 8

% of children % of collected payments from parents


Results 5/9

• Odd distribution:– 65,7% of parents are in class 0-3– they contribute only 37,3%

• Risk: even with a salary only a little above average one should be in the highest classes Who has children in institutional PCC?


6 6 6 6 7 8 810 11 11 12 12 13

16 1618 19 19 19

21 2225

29 30

3437

31

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5

10

15

20

25

30

35

40

Sw

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Slo

vak

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Hu

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Sp

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Gre

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Den

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Fin

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Cze

chR

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Icel

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Kor

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Ger

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Nor

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Au

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Bel

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Results 6/9

• Republic of Slovenia has one of the highest progression rates in parent contributions

– Parents with income average or a bit higher income pays one of the highest bills among OECD countries

• Risk: Who has children in institutional PCC?



Results 7/9

• Does current legislation enables justly arrangements into paying classes in regard to income and property?

• Are high differences in the cost of equal programmes too high or acceptable?

Yes12%

No76%

I don't know12%

Too high

92%

Aceptable

8%



Results 8/9

•Parents and children that are included in PCC are in large majority very satisfied with QofS

1,0%4,3%

18,4%

46,3%

30,0%

0,6%2,1%

13,6%

45,5%

38,1%

0,0%

10,0%

20,0%

30,0%

40,0%

50,0%

1 2 3 4 5

Satisfaction of parents Satisfaction of chi ldren



Results 9/9

•Additional findings– System is not well integrated into

local self-government– Planning of a program is not

adequate– Strategic goals are unclear– Information system support is

deficient


CS 3 – Preschool care availability and users satisfaction – Follow up activities 1/3

•CoA has recommended to the Ministry that it should:

– Provide for variety of forms of PCC– Investigate the reasons why children

are not included in formal PCC– Lower the differences between same

programs– Provide for more equal burden of

parents co-financing– Better monitor of the area and faster

response to changes...



•CoA has demanded a response report which was evaluated as satisfactory (with promise)

•Ministry has changed the law on PCC

– Most of CoA recommendations were followed

– BUT one new “idea” was introduced (free PCC for second child)



•Since 2008/09 kindergartens are full

– Big issue on local level– Parents are unhappy!– Costs are rising

•In Q4 2009 CoA introduced two new audits in this field:

– Follow-up audit of effectiveness and efficiency of activities and measures for PCC availability

– PA of PCC availability records IT System


Conclusion and additional sources


Performance Audit Challenges

•Interdisciplinary and expert knowledge required

•Costs and time for maintaining desired quality standards

•Target audiences expectations•Our own ambitions

And sometimes things just happen...


Concluding remarks

•Where to go with PA:– More detailed and consistent

measurement of achievements– Better cooperation with audited

bodies– Education and inclusion of internal

auditors within audited bodies– Management inclusion (at audited

bodies)– Potential growth (human and other

resources)


Resources

• Code of Ethics and Auditing Standards, INTOSAI, 2001• Implementation Guidelines for Performance Auditing,

Standards and guidelines for performance auditing based on INTOSAI's Auditing Standards and practical experience, INTOSAI, 2004

• Court of Audit Act, 2001• Slovene Court of Audit Strategy 2007 – 2013, CoA,

2007• Priročnik za revizije smotrnosti poslovanja

(Performance Audit Manual), CoA, 2006 (in Slovene language only)

• Performance Audit Manual, European Court of Auditors

• National Audit Office website• Government Accountability Office website

http://intosai.connexcc-hosting.net/blueline/upload/1codethaudstande.pdf

http://intosai.connexcc-hosting.net/blueline/upload/1implgperfaude.pdf

http://www.rs-rs.si/rsrs/rsrseng.nsf/I/K18FDFD2BA4047034C12570660026EBC9

http://www.rs-rs.si/rsrs/rsrseng.nsf/I/K6A6C8415DE2F303FC125724100319C43

http://www.rs-rs.si/rsrs/rsrs.nsf/I/K2709C3C0E668E24CC125723D002309C5









http://eca.europa.eu/portal/page/portal/audit/PerformanceAuditManual

http://www.nao.org.uk/

http://www.gao.gov/


Thank you!

More info:http://www.rs-rs.si

or

[email protected]

Case studies of performance audits - B5

Economy & Finance