Chamber of Control of Georgia

1

Chamber of Control of Georgia

Strategy for Corporate Strategy for Corporate

Development and Development and

Reorganisation Reorganisation

Implementation PlanImplementation Plan

2

The Origins of Change

• Rose Revolution

• 2003 World Bank Country Financial Accountability Assessment and the following Government inspired Public Expenditure Management proposals

• The Chamber of Control recognises it must lead on public sector initiatives and to do so the CCG itself must reform

• CCG 5 year plan

3

Fundamentals• CCG is the public sector independent

auditor. This makes the CCG a key element of Georgia’s democratic system of government.

• Unique relationship with Parliament• Independent of the Government of the day• Reporting directly to Parliament• CCG forms a vital link in the accountability

chain from the public sector to the Parliament and through Parliament, to the Georgian people

4

CCG 5 Year Plan

• Corporate plan• Professional services• Organisation and structure• Governing law• Human resources• Information technology and

Information systems• Training

5

Corporate Plan• Setting business objectives• Formulate business strategies• Communication tool for stakeholders• Identify development needs• Audit service delivery through quality

work• Motivating people and staff performance• Improve business management

6

Professional services

• Performance audits

• Compliance and regulatory audits

• Financial audits

• Investigations

7

Organisation and Structure

Major structural changes already in place to reflect the new service culture

Outstanding developments:• Training department• IT department

8

Governing Law• Audit or control ?• Expand professional services• Independence• International benchmark standards• Code of ethics• CCG independent audit• Qualifications of auditors• Balancing powers of CCG and rights of

auditees

9

Human Resources• Optimising staff numbers• Time management• Recruiting procedures• Audit department job

descriptions• Motivating people

10

Information Technology and

Information Systems• Hardware is installed• Software to be developed• Systems management to be

implemented• IT steering group• New IT department• Information security• Management information systems

11

Training

• Priorities• Basic audit training• Advanced audit training• Computer audit specialism• Links to internationally recognised

accounting training• General training and English language needs• Management training• Delivery of training

12

Pilipe Gogichaishvili

First Auditor of independent Georgia 1918 - 1921

A good organised auditing system is the guarantee of democracy, democratic institutions and structures in Georgia - 1911