EUROSAI. Magazine N21 - 2015

EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS REPORTS AND STUDIES 112 www.eurosai.org · N.º 21 - 2015 governance from stakeholders and profound development of new technology. In an environment of increasing high expectations of governance in the public sectors, administrators/managers need access to information on better practice of leadership, management and control structures and performance measures to reach the world best practice target. The SAI and the regional groups have important roles to play in supporting such practices and therefore contributing to world class public sector. A SAI was established to undertake a full range of audit activities to provide assurance to the Parliament by playing the corrective and preventive roles. Corrective role refers to providing credible information on waste, abuse and fraud and malpractice as well as analyse their causes and effects. Preventive role means providing timely information on where things can go wrong, recommend measures to correct shortcomings in systems and processes, eliminate waste, loss and abuse of resources and to identify ways and means to improve management systems and practices. Effective discharge of these roles support audit entities in developing appropriate management system and to strengthen control. The positive role of the SAI has generated greater awareness amongst administrators for better management of resources, more reliable information systems, and effective planning and implementation. The SAI has been a catalyst in bringing about changes by setting examples to be followed, by providing expertise in financial administration and by ensuring adequate review of the management of resources. As institution of accountability and integrity, the SAI discharge the above roles through providing high impact auditing results and outcomes; ensuring that audit opinions, recommendations and other related information are fully explained to all stakeholders on a timely basis; effective follow- up measures; and active engagement with stakeholders such as auditees, legislatures, public accounts committee, media and public to obtain their support and cooperation. Regional groups of INTOSAI such as EUROSAI and ASOSAI could contribute to enhancing accountability and integrity in the public service by fostering the exchange of ideas, information, knowledge and experiences through collaborative best practice studies and research; joint capacity building activities; and developing best practice joint guidance in the control mechanisms. Generally, the legal framework pertaining to the public accountability and integrity is in place but the controls mechanisms are not always operating well. There is a wide gap exists between theory and reality and promise and performance. Institutions, principles and procedures do not always work well because a system is as good as people who administer it. Conclusion The culture of accountability and integrity must be continuously infused in the public sector entities to ensure good governance. A more comprehensive accountability and integrity framework which takes into account the moral aspects must be practised. Any activities and policies to be implemented must be properly discussed and deliberated so that a consensus decision making process is followed. This should be done with the right conduct which forbids unethical behaviour and actions. The SAI and regional groups could play an active role in promoting the good practices of accountability and integrity in the public sector. References Ambrin Buang (2011) Issues and Challenges in Public Sector Auditing in Malaysia, National Audit Department of Malaysia. The positive role of the SAI has generated greater awareness amongst administrators for better management of resources, more reliable information systems, and effective planning and implementation