SEMINÁRIO INTERNACIONAL DE AUDITORIA OPERACIONAL Salvador - Bahia -Brasil 26. 11. 2012
Auditor Superior do Canadá 2
¿Quem somos? Escritório establecido em 1878 Mais de 600 funcionários Auditorias financeiras e de desempenho Auditorias de desempenho desde 1978 Atual Auditor Superior: Michael Ferguson Auditor Superior de 2001 a 2011: Sheila Fraser 3
Auditoria de desempenho 160 auditores 25 -30 auditorias por ano Competência para investigar Relatórios publicados Equipe responsável pela metodologia 3
O que auditamos? Áreas de risco e importantes para o Parlamento e para os cidadãos canadenses. “Realizar as auditorias corretas é tão importante quanto realizar as auditorias corretamente. ” 5
O que auditamos? Eficiência Eficácia Prestação de contas Meio-ambiente Seguridade social e saúde Conformidade com a lei, políticas 6
Marco de auditoria – O Cliente Parlamento Nós Governo 7
Marco de auditoria / Prestação de contas Auditoria interna Responsável pela auditoria em cada ministério Comitê de auditoria do ministério “Marco de prestação de contas da gestão” Não estamos a sós. 8
Impacto de nossas auditorias de desempenho Debate no Parlamento Debate nos meios de comunicação Mudanças nas políticas públicas … e, as vezes, mudanças de governo 9
“O ministro conhecia o custo dos F-35 há 2 anos…” 10
“… Ela sabe quando temos medo…” 11
“Aqui vem…” 12
”Não é minha culpa…” 13
Como atuamos? Procedimentos e trâmites Ferramentas Controles 14
Ferramentas de auditoria Entrevistas v Ministério v ”Clientes” do ministério Documentos – São confiáveis? Exame de arquivos Investigação, amostras Modelos Análises 15
Provas: São a base de tudo Tem que haver provas diferentes para cada observação. a. Explicação da lógica b. Hiperenlace con os documentos Source Action Plan Response to OAG Links and references I. 1. 4 – Action plan for responding to 2009 OAG Chapter indicates that 20 point checklist has been developed and implemented. Also mentions updates made to the Transfer Payment Policy. Risk Assessment and COI checklist – Sept 2009 I. 1. 3 “All program employees that were or will be involved with the project file must sign the attestation below: I understand my responsibilities under the Code of Conduct and Values and Ethics Code as they relate to avoiding and disclosing real, potential and perceived conflicts of interest. ” Departmental Policy on Transfer Payments I. 3. 3 – COI Provisions “ 6. 38 When accessing proposals for transfer agreements, departmental managers are required to provide a certification that risks and potential for conflict of interest have been reviewed and addressed. Specifically they must answer the following four questions as part of the certification process: Do you have any family members or relatives working or associated with the recipient organization ? Is the recipient or any staff member of the recipient organization a friend or social or business acquaintance of a member of departmental program team? Will you, your family or any of your friends receive any personal or financial benefit of any kind from entering into an agreement with the recipient ? Has any individual associated with this contribution agreement on behalf of the recipient organization also been involved in previous work for the department that is any way linked to this contribution agreement; particularly, any work associated with developing this contribution agreement or developing the project which is the subject of this contribution agreement ? ” Standard Clauses included in all Transfer Payment Agreements I. 1. 13 20. 1 It is a term of this Agreement that no public servant or public office holder, either currently or formerly employed by a federal entity, and to whom the Conflict of Interest Act, the Conflict of Interest and Post-Employment Code for Public Office Holders or the Values and Ethics Code for the Public Service applies, shall derive any direct or indirect benefit from the Agreement unless the provision or receipt of such benefits is in compliance with such legislation and codes; and that no member of the Senate or the House of Commons shall be admitted to any share or part of the Agreement, or to any benefit arising from it, that is not otherwise available to the general public. 20. 2 If any individual working for the Proponent formerly provided consultancy services to the Minister that are related to this Agreement, particularly any services associated with developing the Agreement or developing the Project which is the subject of this Agreement , the Proponent is considered to be in a real, perceived, or potential conflict of interest situation. 20. 3 If a conflict of interest situation arises during the Agreement the Proponent shall notify the Minister, in the manner prescribed in Paragraph 23. 1. Upon request, the Proponent shall notify the Minister of all reasonable steps taken to identify, avoid, prevent, and where it exists, resolve any conflict of interest situation. 20. 4 The Minister may investigate a real, perceived, or potential conflict of interest and take such steps and measures as the Minister considers appropriate, including without limitation: informing the Proponent that it is in a conflict of interest situation; requesting specific actions be taken to correct the situation; requiring the Proponent to withdraw any individual from participation in the Project for reasons of conflict of interest; suspending payments under the Agreement ; or terminating the Agreement. 16
Outras ferramentas Diretrizes Exemplos Plantilhas (muitas) Discussões entre auditores de diferentes equipes 17
Auditores competentes e independentes – o controle mais importante! Programa de capacitação Oficinas de discussão Congresso anual com as províncias « Declaração de independência » todos os anos e para toda auditoria 18
Manejo do processo Boas relações com as entidades Apresentação ao Parlamento e ao público Report of the Auditor General of Canada to the House of Commons 19
Ciclo de auditoria: Não termina com o relatório OAG Ministerio Comité del Parlamento Ministerio OAG (Oficina del Auditor Superior)
Perguntas? sharon. clark@oag-bvg. gc. ca 21
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