IT-audit Forum 1 Overall picture of the EUROSAI

IT-audit Forum 1 Overall picture of the EUROSAI IT Working Group and its functions IT = Information Technology

IT-audit Forum 2 • • Overall Picture of Eurosai ITWG - Agenda • • Brief introduction of the presenter INTOSAI, EURORAI EUROSAI Organisation Working Areas IT-Working Group • • • History Organisation Functions Projects ITSA Lessons Learned Further Activities INTOSAI Working Group on IT Audit

IT-audit Forum 3 Supreme Audit Institutions (SAIs)

SFAO Organisational Chart IT-audit Forum Matrix 4 Management Specialist sector Fin. supervision, audit 1 Fin. supervision, audit 2 Fin. supervision, audit 3 Total number of Staff 90 Staff Mandate sector DFA/F OR/DD PS EDP/Int Organis. Decision DETEC SSA/DEA FCh/PS/ FDF 60 Auditors (9 IT Auditors!) IT audits Building and procurement Economic evaluations Support International Execution Social Ins. / FDJP

IT-audit Forum SFAO – IT Audits 5 Massimo Magnini, CISA, CISM* Swiss Federal Audit Office (SFAO) Competence Centre IT Audits Monbijoustrasse 45 CH - 3003 Bern Tel. +41 031 323 10 82 Fax +41 031 323 11 01 E-Mail: massimo. magnini@efk. admin. ch Web: www. efk. admin. ch * CISA = Certified Information Systems Auditor (ww. isaca. org) CISM = Certified Information Security Manager CIA = Certified Internal Auditor (www. theiia. org The Institute of Internal Auditors

IT-audit Forum 6 INTOSAI, EURORAI

IT-audit Forum 7 EUROSAI was established in 1990. The objectives of the Organisation are: • to promote professional co-operation among SAI members, • to encourage the exchange of information and documentation, • to advance the study of public sector audit, • to stimulate the creating of University Professorships in this subject, • to work towards the harmonisation of terminology in the field of public audit.

IT-audit Forum 8 EUROSAI Organisation

IT-audit Forum EUROSAI ITWG - History 9 The EUROSAI IT Working Group was created in 2002, during the V EUROSAI Congress: Oct. 2002: 1 st Meeting The Hague March 2004: 2 nd Meeting Bern Sept. 2006: 4 th Meeting Bratislava Feb. 2008: 5 th Meeting Ljubljana Feb. 2005: 3 rd Meeting Nicosia June 2009: 6 th Meeting Bern At its Congress held in Kraków in June 2008, the EUROSAI approved the handover of the chair of the EUROSAI IT Working Group from the Netherlands to Switzerland. As of 1. June 2008 Switzerland is responsible for the EUROSAI ITWG website and activities.

IT-audit Forum Eurosai ITWG - Work Areas 10 The EUROSAI IT Working Group will deploy activities on four strategic IT-related areas: 1. the development of IT-driven international agreements and regulations, for instance privacy rulings, and how to audit these; 2. the emergence of E-Governance, E-Procurement and electronic service delivery and how to audit these; 3. the investment of governments in hardware, software and "humanware" for the running of their offices and for the implementation of programmes, for instance E-Procurement, and how to audit this. 4. Developing the capacity of SAIs to meet their strategic goals by: - utilising IT to support their own internal management; - exploiting IT to enhance the efficiency and effectiveness of their audits; - acquiring the skills necessary to audit in an IT-environment.

IT-audit Forum Eurosai ITWG “Outputs” in 5 areas 11 2 1 Electronic Records Management IT Selfassessment 3 E-Government 4 Inventory IT Training Courses 5 Website

IT-audit Forum Electronic Records Management 12 1 Electronic Records Management IT Selfassessment E-Government Inventory IT Training Courses Website

IT-audit Forum Electronic Records Management 13 Document “Audit Briefing” • Aimed at IT Auditors • What and how to audit • Audit Checklist

IT-audit Forum IT Self-assessment (ITSA) 14 2 IT Selfassessment E-Government Electronic Records Management Inventory IT Training Courses Website

IT-audit Forum 15 Lead: Switzerland Members: Belgium Bulgaria European Court of Auditors Germany Lithuania Netherlands Norway Spain Project Team: ITSA IT Self-assessment (Rollout)

IT-audit Forum IT Self-assessment (ITSA) 16 • Small mixed team • Business professionals and IT professionals • Managers and non-managers • • Moderated Result: Action Plan Roll-out into EUROSAI membership Regular revision

IT-audit Forum 17 Lead: Switzerland Members: European Court of Auditors Finland Germany Hungary Latvia Lithuania Malta Netherlands Norway Ukraine Project Team: ITASA IT Audit Selfassessment Questionnaire « IT Audit »

IT-audit Forum E-Government 18 IT Selfassessment 3 E-Government Electronic Records Management Inventory IT Training Courses Website

IT-audit Forum 19 Project Team: E-Government Lead: Portugal Members: Germany Lithuania Netherlands Poland Russia UK Switzerland

IT-audit Forum E-Government 20 Executive Summary ‘E-Government in an Audit Perspective’ • Aimed at board and senior management • Cooperation with INTOSAI IT Committee • Executive Summary submitted as EUROSAI document • Full report also available

IT-audit Forum 21 www. egov. nik. gov. pl

IT-audit Forum Inventory IT Training Courses 22 IT Selfassessment E-Government Electronic Records Management 4 Inventory of IT Training Courses Website

IT-audit Forum Inventory of IT Training Courses 23 • SAIs and IDI have courseware available • Limited number commercial off the shelf courses • Accounting firms prepared to develop tailor-made courses

IT-audit Forum 24 …… Training News …. .

IT-audit Forum Eurosai ITWG Website 25 IT Selfassessment E-Government Electronic Records Management Inventory IT Training Courses 5 Website

IT-audit Forum Welcome to the site ……!! 26 r fo le e 08 onsib bsit 0 e 2 resp G we n Ju d is TW 1. I of erlan AI S As itz RO ties. Sw EU ivi e th act d an

IT-audit Forum 27 Lead: Netherlands Members: Austria Bulgaria Finland Germany Lithuania Russia Slovenia Switzerland Project Team: Relevance of IT in Public Revenue Fraud Sounding Board

IT-audit Forum 28 EUROSAI ITWG – Further Activities

IT-audit Forum 29 INTOSAI Working Group on IT Audit

IT-audit Forum 30 Act Local, Think Global Thank you!