Auditoría de Desempeño en Canadá Sharon Clark Seminario Internacional sobre Control Fiscal Medellín, Colombia 27 septiembre de 2012

Auditor Superior de Canadá 1

¿Quiénes somos? Oficina establecida en 1878 Más de 600 empleados Auditorías financieras y de desempeño Auditorías de desempeño desde Auditor Superior actual: Michael Ferguson Auditor Superior de 2001 a 2011: Sheila Fraser

Auditoría de desempeño 160 auditores auditorías cada año Facultades para investigar Informes publicados Equipo responsable de la metodología 3

¿Qué auditamos? Asuntos arriesgados e importantes para el Parlamento y los canadienses. Hacer los auditorías correctas es tan importante como hacer las auditorías correctamente. 4

¿Qué auditamos? Eficiencia Eficacia Rendición de cuentas Medioambiente Seguridad y salud Conformidad con la ley, políticas 5

6 Marco de auditoría – El Cliente

Marco de auditoría / Rendición de cuentas Auditoría interna Jefe de auditoría en cada ministerio Comité de auditoría del ministerio Marco de rendición de cuentas de la gestión No estamos solos. 7

Impacto de nuestras auditorías de desempeño Debate en el Parlamento Debate en los medios de comunicación Cambios en las políticas …y, a veces, cambio de gobierno 8

El ministro conocía el costo de los F-35 desde hacía 2 años… 9

… Ella sabe cuándo tenemos miedo… 10

Aquí viene… 11

No es culpa mía… 12

¿Cómo actuamos? Procedimientos y trámites Herramientas Controles 13

Herramientas de auditoría Entrevistas Ministerio Clientes del ministerio Documentos – ¿Son fiables? Examen de archivos Sondeos, muestreo Modelos Análisis 14

Herramientas complicadas – ¡Cuidado! 15

Controles Normas Auditores competentes e independientes Criterios de auditoría Pruebas, pruebas y más pruebas Mucha revisión y consulta 16

Pruebas: Son la base de todo Hay que tener pruebas diferentes para cada observación. - Explicación de la lógica - Hiperenlace con los documentos 17 SourceLinks and references Action Plan - Response to OAG I.1.4 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 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 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 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 If a conflict of interest situation arises during the Agreement the Proponent shall notify the Minister, in the manner prescribed in Paragraph 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 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.

Otras herramientas Directrices Ejemplos Plantillas (muchas) Discusiones entre auditores de diferentes equipos 18

Manejo del proceso Buenas relaciones con las entidades Presentación al Parlamento y al público 19 Report of the Auditor General of Canada to the House of Commons

20 Ciclo de la auditoría: No termina con el reporte OAG Ministerio Comité del Parlamento OAG (Oficina del Auditor Superior) Ministerio

¿Preguntas? 21