SAI-Sudan-Presentation independensi dan legalitas.pptx

Publisitas dari SAI Sudan

1. SAI Sudan Independence & Legal Framework Journey With Highlight on KSFs

2. SAI Sudan, staff, audit reports and audit coverages We annually issue 958 report to individual entities. AG summarizes these in to the below, and recite them to the parliament. Staff No is 1500, across 18 states nationally. Audit coverages include, FA, PA, CA, EA, FA, IT, SDG audit, Procurement and contracting, NPLs, GC, Internal audit control…etc.

3. NAC: History and Evolution An independent audit department headed by an auditor general was established. Auditor General and guaranteed its independence and subordination to the Parliament and the Supreme Council. Auditor General Act, replaced and updated the 1933 Act, defining the rights and duties of the Chamber Introduced performance audit in addition to financial audit. 1955 1933 1986 1970 2007 2015 Corporations and companies (SOEs) in which the government holds 20% or more of share capital. Removed the 20% limit above One line budget Exemption from National Public Service Act Elevation of the AG position and his deputies to HJ and his deputies Auditors traveling authorized by the AG SAI has the right to publish its audit reports.

4. Aspects of independence that have been achieved: Financially (one line budget); administratively, exemption from civil service, and legally Persuading greater independence: Lima and Mexico declarations; Best practice; UN two resolutions; ISSAI 130 and ISSAI12; Expand the umbrella of our work as such convince them about the need to enhance the independence, so they can see the benefit of the SAI, and Through our partnership with PAC. Independence Features

5. Appointments of the head of SAI: Based on NAC 2015 law, Act No 18, 19 , the president of the republic appoints AG and his deputies upon approval of the majority of two third of the parliament votes, and so the removal process Emoluments and privileges of the AG and his deputies shall be as the president may prescribe. Current constraints to the independence: based on ICBF framework we belief we achieved good progress in the independence. However, Lack of the awareness of some stakeholders about the independence and the expectation gap, represents major threats to the independce in the future but this is managed by raising the awareness

6. Audit Reports Dissemination with the Public: NAC is mandated by law to publish the report the ways sees it fits, we only publish it after parliament has considered them AG present his summarized report over 3hours time at the parliament in broadcasted TV, press And PAC are all presents, we then publish summary of the PA on the web site. Unlimited and Timely Access to Information: we are mandated to do so and we are practicing it. Discretion of Selecting what and when to audit: We conduct risk audit based using matrix for the selection and other consideration's; We out source the mandate to audit firms to clear the backlog; We plan upfront each year for all audit types.

7. Collaboration with AFROSAI-E & APRM AFORSAI-E- ICBF Framework, domain (1) the legal frame work which has helped SAI Sudan in enhancing and strengthens the legal framework The AFROSAI-E QAR has also helped in maintaining the independency APRM had many areas to audit and review , for the governance they visited the SAI in many area, e.g. Audit methodologies and standards, legal frameworks and independency, SAI Governing board, auditors and staff efficiencies, relation of the SAI with the PAC, Reports coverage and timing, role of SAI in combating fraud and anti-corruption, recommendations implementations and follow-ups We believe the respond to the report will help in operationalization of the independency and complete the cycle of the governance