National Project „Auditing Information System of...

National Project „Auditing Information System

of SAO SR“

1 Zuzana Martincová, IT Department, Supreme Audit Office of the Slovak Republic

Luxembourg, 13.09.2011

Contents of the presentation

• Sources • OPIS – Application for non-repayable subsidy (NRS) • National project SAO SR Auditing Information System ( KIS –

Kontrolórsky informačný systém) – Electronic services of SAO SR • Actual position of IS&KT ( Information systems and Communication

technology) • Solutions • Proposed structure of the Public Administration basic registers

connected with the source evidence • Input and output services • SAO SR KIS modules • Mapping of SAO SR KIS processes for individual modules • Process of Implementation and Results

2

IT Department, Supreme Audit Office of the Slovak Republic

SAO SR Auditing Information System (SAO SR KIS)

Integrated IS for the support of SAO SR processes which will be used for implementation of SAO SR electronic services Operational program: Informatization of Society Preferred line 1: Electronization of the Public Administration and Electronic Services Development Measure 1.1 : Electronization of the Public Administration and Development of Electronic Services at the central level

3


Sources

• Project of the initial situation and IS&KT development conception (2006-2007)

• Strategy of Public Administration Informatization (2008)

• National Conception of the Public Administration Informatization

• Development Conception of the Public Administration Information systems (KRIS) – Law on PAIS, SAO SR is obligatory person (2008)

• Feasibility study (March 2009)

4


Operational program Informatisation of Society – application for NRS

• Call for the elaboration of Application for the National Project SAO SR KIS 24.3.2009

• Submitted application for NRS for the National Project SAO SR KIS 23.6.2009 • Confirmed registration of the application for NRS

30.6.2009

• Approval of NRS application 22.9.2009

• Amount of NRS - EUR 3,5199 mil. – Length of the project realization - 24 months since the signature of the

Agreement on NRS (possibility) – Finish december 2011

5


National Project KIS SAO SR – Electronical services of SAO SR

Preferred goals: – Support to the auditors work the way of reliable

connection to the available knowledge on auditable subjects;

– Interaction with the auditing systems and auditors of the audited subjects, development of database of the audits, audit findings, recommendations and audit reports;

– Coincidence of methodology with the international guidelines and auditing processes standards.

6


National Project SAO SR KIS – Electronical services of SAO SR

Specific goals of the project: • Implementation of the register of auditable subjects;

• Implementation of audit methodology in accordance with the international guidelines and auditing processes standards and good practice used in the organization INTOSAI and EUROSAI;

• Enhancement of the process of economical, effective and efficient disposal with the public means on the basis of generally binding standards accepted in EU;

• Retrieval of electronic services of SAO SR for the citizens, business men and public administration (G2C, G2B a G2G);

• Implementation of the Integrated Auditing Information System of SAO SR

7 IT Department, Supreme Audit Office of the Slovak Republic

Actual position of IS&KT

• Complex Information System is missing; • Applications like client/server are used partially; • Insufficient support in the area of auditing activities; • Technology – only for the needs in the short term level; • No databases are used for the support of Knowledge

Management, Communication of auditor with SAO SR KIS; • High sub-systems heterogeneity, no processes

automatization; • Only the service for public information is electronized; • Integration with IS of the third parties (ŠP -Treasury, CR

SR-customs, DR SR-Tax, RIS, auditable subjects IS) does not exist;

• GOVNET/InterNet, WAN, LAN

8


9

Solutions

• Combination of the available commercial parametric IS with the tailor- made systems according to defined terms;

• Modernization of HW and network infrastructure (virtual servers, MS Server 2008, DB Oracle, MS SCM suite, ...);

• Unified database – focus on security, integrity, data availability; • Tailor – made IS for auditing activity; • Connection to the main registers& to the source evidence – implementation of

the auditable subjects register; e-gov; • Connection to the auditable subjects IS; • Work with IS regardless the connection locality – „distant auditor“ • Multilayer architecture client/server; • interoperability – XML, standards - XSD, web services – WSDL; • Connected with the present economic IS – ISEI / ERP • Established Service Desk – according to the ISO standards, respectively good

practices standards;


10

Proposed structure of the main public administration registers connected with the source evidence

Register of the auditable subjects of SAO SR

Security infrastructure in the areas

Relations Management with the third parties Physical Security Asset Management Management of Operation, Development and IS Service Approach Management Incident Management Security of Human resources and their Development Ensuring continuous operation of activities of Public

Administration IS – SAO SR

11


Electronic services

INPUT

• User (min. 4 services) – user interface, G2G, G2E, G2A, G2C, G2B, G2P, SAO SR –

administrator, operator, provider

• Application (min.12 services) – user interface, transaction, ÚPVS, own portal integrated to Public

Administration Central portal (PACP)

OUTPUT

• User (min. 2 services)

12


Electronic services SAO SR KIS modules

MIS KIS IdM KM ECM CS ISEI

Input electronic services

User

Inquiring information on the auditable subject

Inquiring information on the audit results

Present objection and suggestion to SAO SR

Inquiring information on the situation concerning objection and suggestion to SAO SR


14

Electronic services SAO SR KIS modules


Input electronic services Application Gaining the survey of the tax incomes and other data of auditable subject

from the information system of the Tax Head Office of SR

Gaining information on the VAT payers in EU countries from the IS of the Tax Head Office of SR

Gaining data concerning the assessing customs from IS of the Tax Head Office of SR

Gaining information on levying excise duties according to the item classification from IS of the Customs Head Office of SR

Gaining the survey of payments, incomes and expenditures of the auditable subjects from IS of the State Treasury

Gaining information from the Budgetary Information System

Gaining the survey of rendered EU financial means to beneficiaries and subsidies from ITMS MF SR ( Ministry of Finance of SR)

Gaining the reference data on the auditable subject

Gaining the economy output on the basis of the financial statements of the local government from IS of upper-tier territorial units

Gaining the economy output on the basis of the financial statements in the frames of delegated competences of the public administration from IS of upper-tier territorial units

Gaining the survey of incomes and expenditures of beneficiary and subsidies from the Agricultural Payment Agency IS

Gaining the reference data on the beneficiary and subsidies from the Agricultural payment Agency IS

Example: Electronic service – input - application Gaining information on VAT payer in EU countries from the Information system of the Tax Head Office of SR

• Gaining information from VIES weather the audited subject is/or not the VAT payer in some EU country, if yes to find out the amount of the levied and paid tax, the amount of the good and services delivered by the Slovak suppliers to the individual EU countries and the amount of goods and services purchased by Slovak firms from the EU countries, number of requests concerning export and import of goods and services solved in the EU countries and number of requests from EU countries solved in SR.

• Web service, on-line • Assumed costs for service delivering - 17,33 EUR • Assumed cost saving for service delivering - 16,78 EUR • Assumed monetarised time saving for service delivering - 3,80 EUR

• Input (parameters): auditable subject identification type, extent and period of requested information authentication of registration statistic data of the Tax Head Office of SR ( THOSR) and its organizational units authentication access to IS THOSR as inactive user

(read-only) • Output: requested information on VAT payers failure and reasoning (fault message)

15

16

Electronic services

SAO SR KIS modules


Output electronic services

User Issuing the reports and statements for the authorized subjects

Issuing the reports for public


SAO SR KIS modules (7)

• MIS Management information system Module comprising functions for reporting, performance and management measurement – new module, development Status: - test environment, finishing development • KS Auditing information system ( Kontrolórsky informačný systém ) Module comprising functions for the support of the main processes – new module, development Stastus: - KS part planning - in production environment, removal of

deficiencies - KS part performance of audit - acceptance testing • IdM Identity Management Module ensuring the User administration and Access management – new module, development Status: - development, before acceptance testing (parts) • KM System of Cases and Knowledge Management – Knowledge Management Module for knowledge and their use in order to support the main activity and management – new module, development Status: - acceptance testing, removal of deficiencies

18

Example – MIS (test enviroment):


• ECM Document Administration – Enterprise Content Management Module ensuring the unified database - new module delivered the way of Commercial off-the-shelf Status: - Document Administration in production environment since

1.1.2011; deployment of database use for all modules • CS Communication services/Infrastructure – Communications system Module comprising functions for the communication, monitoring and information exchange – enhancement of actual applications the way of new components

development Status: - testing and acceptance of individual parts • ISEI Information system for providing the economical information for the audit use Module comprising functions for the support of main activities ( audit) – enhancement of actual application the way of new components

development Status: - development of connection to ERP system

19

SAO SR KIS modules (7)


20

Example – ECM (production environment):


Mapping of SAO SR KIS processes for individual modules

PROCCESS SAO SR KIS MODULES


R.01 Management system

C.01 Preparation of the Audit plan

C.02 Preliminary planning and preparation of the audit

C.03 Audit

C.04 Results realization and reporting

C.05 Quality management

S.01 Accounting and Financial reporting

S.02 Budgetary accounting

S.03 Treasury

S.04 Evidence of invoices

S.05 Warehousing

S.06 Evidence of property

S.07 Transport

S.08 Travel orders

S.09 Salaries

S.10 Human resources

S.11 Registry

S.12 Informatics

S.13 Education

S.14 Legal Services

S.15 Communication 21

Chart of the management and performance structure of the project

22

Managing team of the project

Main team of the project

Quality assurance

Project Administrator

Team management ISEI

Processes and changes

Team management

MIS

Team management

KIS

Team management

IdM

Team management

KM

Team management

ECM

Team managemet

CS


Results and Impacts of the SAO SR KIS Implementation

Effectiveness of the activities being performed Extent of document electronisation and paperwork reducing Sharing information and documents Possibilities of Distant cooperation Reducing Administration at all levels of management Extent and form of reporting in the frames of valid

organizational and procedural structure Possibility of processes performance analyze and

measurement Extent and quality of audit Information security Availability and quality of providing services User participation at the public administration decisions


New procedural model improves mostly:

Information and performance interface among processes Responsibilities and powers ( competences) division Effectiveness of the activities being performed Management and process performance measurement form Quality of the activities being performed Employees knowledge on the added value of the activities they

perform in the context of whole process Public information concerning the audits being performed and

performed audits Processes quality management Compliance with the standards for audit performance IS compliance with the legal standards valid for ISVS (IS public

administration)

24


Thank you for your attention

25


26

Zuzana Martincová

IT Department Supreme Audit Office of the Slovak Republic

E-mail: [email protected]

Contact:

National Project „Auditing Information System of...

Documents

Transcript of National Project „Auditing Information System of...