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Reforms in Mongolian Government Auditing

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Reforms in Mongolian Government Auditing by Mr. BATBAYAR Badamdorj Deputy Auditor General of Mongolia Brief History 1922 1990: State control organization changed ... – PowerPoint PPT presentation

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Title: Reforms in Mongolian Government Auditing


1
  • Reforms in Mongolian Government Auditing
  • by Mr. BATBAYAR Badamdorj
  • Deputy Auditor General of Mongolia

2
Brief History
  • 19221990 State control organization changed its
    mandate, status, functions and title 13 times
  • 1995 SAIC was established by the Law on State
    Audit and Inspection
  • 2003 MNAO established by the Law on State Audit

3
New Legal Environment
  • Public Sector Management and Finance Law (June
    27, 2002)
  • Law on State Audit (January 3, 2003)

4
Reference Documents
  • Lima Declaration
  • Generic Audit Model Law prepared by UNDP/PACT

5
Changes in Mandate
  • Former SAIC
  • Traditional Financial Related Audit (Document
    Review)
  • Current MNAO
  • Performance Audit
  • Financial Statement Audit

6
Methodology for Performance Audit
  • GAS introduced in 2002.
  • These include 4 general standards, 5 fieldwork
    standards, and 5 reporting standards for PA.
  • The standards are based upon INTOSAI Auditing
    Standards and the US GAO Yellow Book.

7
Methodology for Performance Audit
  • Performance Auditing Guidelines (based on the
    Fifth ASOSAI Research Project)

8
Methodology for Performance Audit
  • Handbook on how to use government auditing
    standards

9
Methodology for Financial Audit
  • Translation and publication of International
    Standards on Auditing issued by the IFAC
  • Development of Financial Audit Manual.

10
Changes in Organizational Structure
  • Former SAIC
  • Chairperson and 8 non-staff members
  • (Board Model)
  • Current MNAO
  • Auditor General makes decision individually
  • (Westminster Model)

11
MNAO and Audit Service Providers
  • The need to cooperate with external audit service
    providers.
  • 34 private audit firms in UB (with 13 branch
    offices) and 15 audit firms in provinces.
  • MNAO makes contract with these firms for audit
    services.

12
New Requirements for Knowledge and Skills
  • Law sets high standards for knowledge and skills
    required of auditors
  • It is also requirement of the standards
  • Training program for 2004-2006
  • Training materials on Performance, Financial, IT
    and Environmental Auditing
  • CPA training

13
New Code of Ethics
  • Law sets higher standard for ethical behavior
  • Code of Ethics (based on INTOSAI Code of Ethics)
    integrity, independence, objectivity,
    impartiality, political neutrality, professional
    secrecy, speaking writing
  • Code of Ethics for Professional Accountants by
    IFAC

14
SAI as Pilot Entity
  • Supported the government policy on reforming the
    management and financing systems of government
    agencies.
  • Piloted the new public management and financing
    systems in 2001.

15
Results of Piloting
  • First introduced business strategic plan, output
    planning and reporting, financial statements, and
    performance agreements.
  • Pilot results facilitated the enactment of the
    PSMFL.

16
SAI and Democratic Governance
  • MNAO is contributing to promote good governance,
    principles of transparency and accountability in
    Mongolian public administration.

17
Audit Reports
  • Performance audit reports are submitted to the
    Parliament.
  • These reports are also public documents.

18
Annual Report
  • MNAO reports to the Parliament annually.

19
International Cooperation
  • INTOSAI - International Organization of Supreme
    Audit Institutions since 1996
  • ASOSAI - Asian Organization of Supreme Audit
    Institutions since 1996
  • WGEA - INTOSAI Working Group on Environmental
    Auditing since 2004

20
Signed MOUs with
  • China National Audit Office (2000)
  • Accounts Chamber of Russian Federation (1998,
    2003)
  • Office of the CAG of India (1999)
  • State Audit Bureau of Kuwait (2001)
  • NAO of UK (2003)
  • National Audit Office of Bulgaria (2003)
  • Turkish Court of Audit (2004)
  • Supreme Chamber of Control of Poland (2004)
  • Swedish National Audit Office (2005)

21
Assistance provided by
  • GTZ, Courts of Audit of Hessen and Berlin
    (Project on Support the MNAO)
  • Victorian Auditor Generals Office, Australia (3
    month secondment of 2 auditors on financial
    auditing)
  • GAO, USA (International Auditor Fellowship
    Program)
  • BAI, Republic of Korea (computers)
  • ADB (training, equipment, consultancy)
  • WB (IDF Grant for introducing ISA and FAM)

22
Some Challenges
  • CPE requirements for government auditors
  • Ensuring independence of SAI in the Mongolian
    Constitution
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