EUROSAI. Magazine N19 - 2013

>3< Index EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 19 - 2013 EUROSAI GOAL TEAM 4– GOVERNANCE AND COMMUNICATION 49 The SAI of Portugal Chair of EUROSAI Goal Team 4 “Governance and Communication” WGEA 2012 – 2013 : RECENT ACTIVITIES IN EUROSAI WORKING GROUP ON ENVIRONMENTAL AUDITING (WGEA) 51 The EUROSAI WGEA Secretariat THE ACTIVITIES OF THE TASK FORCE ON AUDIT & ETHICS 53 The SAI of Portugal Chair of the Task Force on Audit & Ethics (TFA&E) ACTIVITIES AND PLANS OF THE EUROSAI TASK FORCE ON THE AUDIT OF FUNDS ALLOCATED TO DISASTERS AND CATASTROPHES 57 The SAI of Ukraine Chair of the EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes MONITORING COMMITTEE FOR SETTING UP AND OPERATING THE ELECTRONIC DATA BASE ON GOOD PRACTICES ON AUDIT QUALITY 59 SHARING GOOD PRACTICES IN THE FIELD OF AUDIT QUALITY The SAI of Hungary Chair of the “Monitoring Committee for setting up and operating the electronic data base on good practices on audit quality” ARTICLES AND STUDIES ENTITY/CITIZEN-CENTRIC MODELS: ELECTRONIC SERVICES TO ADDRESS THE INTERNAL CONTROL OF ACCOUNTS IN THE PORTUGUESE COURT OF AUDITORS 65 The SAI of Portugal Presidency of EUROSAI AN EXAMPLE OF SUPREME AUDIT INSTITUTION (SAI)-UNIVERSITY PARTNERSHIP: MASTER OF AUDITING PROGRAM 69 Assoc. Prof. Dr. Recai Akyel President of the SAI of Turkey THE ADVISING APPROACH OF A SAI 73 Dr. Bujar Leskaj Chairman of the SAI of Albania SUPREME AUDIT INSTITUTIONS AS WARRANTORS OF TRANSPARENCY IN APPLICATION OF INTERNATIONAL TREATIES 75 S. Stepashin Former Chairman of the Accounts Chamber of the Russian Federation IMPACT AND UTILISATION OF AUDITS 79 THE AUDIT OF THE STATE AUDIT OFFICE OF HUNGARY PUT TO THE TEST DURING THE FLOOD The SAI of Hungary SUPREME AUDIT INSTITUTIONS AND THE NEW MEDIA REVOLUTION-OLD CHALLENGES AND NEW OPPORTUNITIES: A GLANCE FROM THE START-UP NATION 83 Elie P. Mersel, Matan A. Gutman and Shai Mizrahi Office of the State Comptroller and Ombudsman of Israel THE XIII SESSION OF THE COUNCIL OF THE HEADS OF THE SUPREME AUDIT INSTITUTIONS OF THE COMMONWEALTH OF INDEPENDENT STATES MEMBER COUNTRIES COMPLETED ITS WORK IN ASTANA 85 The SAI of Kazakhstan FINANCIAL CONTROL OF POLITICAL PARTIES IN SPAIN: REGULATORY EVOLUTION AND SUBSIDIES 87 Felipe García Ortiz President of the Trial Section of the Spanish Court of Audit OMBUDSMAN AND SUPREME AUDIT INSTITUTION: PARALLELISM, CONVERGENCE, COLLABORATION 89 Manuel Aznar López Member of the Spanish Court of Audit CONTROL OF IN-HOUSE CONTRACTS: ANALYSIS OF THE MAIN RISKS AREAS 91 Enriqueta Chicano Jávega Member of the Spanish Court of Audit THE CHALLENGE OF EFFICIENCY, CONTROL AND INNOVATION AS DRIVING MECHANISMS OF REFORMS IN PUBLIC ADMINISTRATION 93 Dr. Ángel A. Algarra Paredes Member of the Spanish Court of Audit Doctor of Economic and Business Sciences Dr. Óscar Romera Jiménez Advisor to the Secretary of State for Public Administrations Doctor of Economic and Business Sciences ISSUES ON ACCOUNTING LIABILITY IN THE SPANISH CRIMINAL CODE 95 José Manuel Suárez Robledano Member of the Spanish Court of Audit INTOSAI DEVELOPMENT INITIATIVE (IDI)–CHARTING NEW FRONTIERS 99 INTOSAI Development Initiative (IDI)