Issues
Performance Audit "Organisation of Elections"
First SAO's audit where geographical information systems were used
The SAO has been strengthening the principles behind ISSAI 12 for a long time with its activities and agrees with the expectations from the public that supreme audit institution should contribute to the improvement of the life quality of citizens. The level to which can an SAI improve the lives of citizens depends among others on how the SAI can provide its relevance for citizens, parliament and other stakeholders. The topic of "Organisation of Election" was for the SAO a new theme which proved its relevancy and ability to react to citizens' problems.
Risk Analysis
The audit of public sector carried out by supreme audit institutions (SAIs) plays an important role in the process of enhancement of citizens' life as it draws the attention of public funds administrators to irregularities in their spending. To ensure the greatest benefits from the work of SAIs, it is necessary to focus the audits with the utmost precision on risk areas in the public funds management. Risk analysis is an important tool for identification of such areas.
Business Intelligence at the Supreme Audit Office
The regular access to information and its timely transmitting to users in the required quality is the basic condition of success of the analytical and audit activities of the Supreme Audit Office (SAO). Moreover, efficient data processing influences the fulfilment of other predefined goals, such as: faster risk detection with respect to uneconomical conduct, more efficient and effective planning and preparation of audits, fewer demands on auditors and auditees with respect to information processing, flexible publishing of outputs (for example in the Open Data standard).
Data Warehouse
Data warehouse has become an important part of support information system for audit work of the Supreme Audit Office. We process and evaluate available data from individual institutions of public administration. Prior to the setup of the data warehouse, the processing of external data took place in separate departments without complex coordination. This resulted in duplication, higher error rate, and incompatible outputs. As a consequence, the work of auditors was not always as effective and efficient as needed due to longer collection and preparation of the data. Consequently, the auditors did not have enough time for the actual audit activity.