EUROSAI. Magazine N21 - 2015

EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS IndexINDEX 2 www.eurosai.org · N.º 21 - 2015 EDITORIAL EUROSAI ACTIVITIES 43 rd EUROSAI GOVERNING BOARD MEETING .......................................... 8 Summary of the Main Discussions and Agreements Helsinki (Finland), 10 March 2015 VIII JOINT CONFERENCE OLACEFS-EUROSAI ...................................... 13 EUROSAI ACTIVITIES DURING 2015 . 15 ADVANCE OF EUROSAI ACTIVITIES IN 2016 ..................................... 16 APPOINTMENTS IN EUROSAI SAIS DURING 2015 ...................................... 16 REPORTS OF EUROSAI GOAL TEAMS, WORKING GROUPS, TASK FORCE AND MONITORING COMMITTEE EUROSAI GOAL TEAM 1- CAPACITY BUILDING .................................. 18 MAIN OUTCOMES OF EUROSAI GOAL TEAM 1 ON CAPACITY BUILDING IN 2015 The SAI of Hungary Chair of EUROSAI Goal Team 1 EUROSAI GOAL TEAM 2- PROFESSIONAL STANDARDS ............. 21 IMPLEMENTATION OF ISSAIS WITHIN EUROSAI Kay Scheller President of the Bundesrechnungshof (SAI of Germany) Chair of EUROSAI Goal Team 2 EUROSAI GOAL TEAM 3 - KNOWLEDGE SHARING ........................... 23 EUROSAI AUDIT DATABASE – ONE OF THE MOST IMPORTANT GT3 OUTCOMES Miloslav Kala President of the SAI of the Czech Republic Chair of EUROSAI Goal Team 3 EUROSAI GOAL TEAM 4 - GOVERNANCE AND COMMUNICATION ........................................ 25 The SAI of The Netherlands Chair of EUROSAI Goal Team 4 RECENT ACTIVITIES OF THE EUROSAI WORKING GROUP ON ENVIRONMENTAL AUDITING .............. 27 The SAI of Estonia Chair of the EUROSAI Working Group on Environmental Auditing RESULTS OF ACTIVITY AND PLANNED ACTIONS OF THE EUROSAI WORKING GROUP ON THE AUDIT OF FUNDS ALLOCATED TO DISASTERS AND CATASTROPHES ................................. 29 The SAI of Ukraine Chair of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes EUROSAI WORKING GROUP ON INFORMATION TECHNOLOGIES ...... 31 The SAI of Poland Chair of the Working Group on Information Technologies THE EUROSAI TASK FORCE ON AUDIT AND ETHICS (TFA&E): LATEST DEVELOPMENTS ........................ 34 The SAI of Portugal Chair of the Task Force on Audit & Ethics INFORMATION ON EU MEETING OF THE CONTACT COMMITTEE OF THE HEADS OF SUPREME AUDIT INSTITUTIONS OF THE EUROPEAN UNION AND THE EUROPEAN COURT OF AUDITORS IN 2015 ....................................... 38 ANNUAL REPORT OF THE EUROPEAN COURT OF AUDITORS ON THE IMPLEMENTATION OF THE EU BUDGET CONCERNING THE 2014 FINANCIAL YEAR ............................. 40 OTHER REPORTS, OPINIONS AND DOCUMENTS ISSUED BY THE EUROPEAN COURT OF AUDITORS IN 2015 ....................................... 43 NEWMEMBERS JOINING THE EUROPEAN COURT OF AUDITORS IN 2015 ....................................... 44 ISSAI SPOTLIGHT REVISION OF ISSAI 30 ............................... 46 The SAI of Poland & the SAI of Portugal INDEX