The Supreme Audit Office of Poland hosts the INTOSAI ICS meeting on 27-28 September 2018. Participants discussed a wide range of topics, including the new INTOSAI Framework of Professional Pronouncements (IFPP) and the role of responsible bodies. In the afternoon, Mrs Katalin Pályi, auditor of the State Audit Office of Hungary gave a presentation on the draft version of the assessment module for integrity controls developed by SAO.
“Voice of INTOSAI is needed on internal control as well as on internal audit” emphasized Mr Krzysztof Kwiatkowski, Chair of Supreme Audit Office of Poland (NIK) in his opening speech at the first day of the meeting of INTOSAI Subcommittee on Internal Control Standards (ICS). The question refers to the ability of ICS to respond challenges relating to the new INTOSAI Framework of Professional Pronouncements in an appropriate manner.
In his lecture, Mr. Geoffrey Simpson director of European Court of Audit (ECA) gave an insight into the actual tasks of Professional Standards Committee (PSC) as well as into the operation of the Forum for INTOSAI Professional Pronouncements (FIPP). Mr Kristoffer Blegvad, vice chair of FIPP provided more detailed information via video-conference on operating rules and on personal changes in this INTOSAI permanent body consisting of sixteen members. Responding to questions regarding to project proposals of ICS, he also informed participants about requirements for formal approval by FIPP.
After having a useful exchange of views on the content of project proposals developed under the aegis of ICS, participants discussed further tasks ahead in order to finalize the drafts. Mr Paweł Banaś advisor to President of NIK draw attention to the fact that active and more frequent communication is needed between FIPP and ICS in the future.
Role of SAIs in contributing to the implementation of UN’s Sustainable Development Goals (SDG) was addressed during the afternoon session. In her lecture, Mrs Katalin Palyi introduced the integrity assessment module developed by the SAO of Hungary, being part of a uniform and complex assessment system aimed at evaluating the level of financial management of public institutions. She talked about the background, the theoretical basis of the concept as well as about the structure of the assessment module focusing on integrity controls and, at the same time, she also provided information on the methodology have been used. The integrity assessment module is based on the internationally recognized COSO model, since integrity management system can be interpreted as the functional sub-system of internal control system.