International relations audit outcomes 2010-11 September 2011
description
Transcript of International relations audit outcomes 2010-11 September 2011
International relations audit outcomes2010-11
September 2011
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Reputation promise/mission
The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.
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National PFMA audit outcomes 2010-11
* Including Parliament and National Treasury Consolidation ** Including trading and other types of entities
Audit outcomes
Audits conducted by the AGSAAudits not conducted
by the AGSA
Departments* Public entities ** Public entities
2010-11 2009-10 2010-11 2009-10 2010-11 2009-10
Financially unqualified with no findings on predetermined objectives or compliance with laws and regulations
3 4 88 110 25 30
Financially unqualified with findings on predetermined objectives and/or compliance with laws and regulations
26 19 119 89 18 11
Financially unqualified financial statements 74% 66% 92% 89% 91% 98%
Qualified opinion 9 12 12 17 3 1
Adverse opinion 0 0 2 3 1 0
Disclaimer of opinion 1 0 4 5 0 0
Financially qualified financial statements 26% 34% 8% 11% 9% 2%
Total number of audits reported on 39 35 225 224 47 42
Number of audit reports not issued by 31 August 2011 1 0 3 1 1 1
Total number of audits 40 35 228 225 48 43
Total number of auditees in which findings arose from the AGSA's other legal reporting responsibilities:
Predetermined objectives findings only 0 8 8 35 6 2
Compliance with laws and regulations findings only 8 4 55 15 10 3
Findings on both predetermined objectives and compliance with laws and regulations
28 19 74 64 6 7
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International relations PFMA audit outcomes 2010-11
Audit outcomes
Audits conducted by the AGSAAudits not conducted by the
AGSA
Departments* Public entities ** Public entities
2010-11 2009-10 2010-11 2009-10 2010-11 2009-10
Financially unqualified with no findings on predetermined objectives or compliance with laws and regulations
0 1 0 1 0 0
Financially unqualified with findings on predetermined objectives and/or compliance with laws and regulations
1 0 1 0 0 0
Financially unqualified financial statements 100% 100% 100% 100% 0% 0%
Qualified opinion 0 0 0 0 0 0
Adverse opinion 0 0 0 0 0 0
Disclaimer of opinion 0 0 0 0 0 0
Financially qualified financial statements 0% 0% 0% 0% 0% 0%
Total number of audits reported on 1 1 1 1 0 0
Number of audit reports not issued by 31 August 2011 0 0 0 0 0 0
Total number of audits 1 1 1 1 0 0
Total number of auditees in which findings arose from the AGSA's other legal reporting responsibilities:
Predetermined objectives findings only 0 0 0 0 0 0
Compliance with laws and regulations findings only 0 1 0 0 0 0
Findings on both predetermined objectives and compliance with laws and regulations
1 0 1 1 0 0
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3 Year progress towards clean administration
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Audit outcomes comparison to 2009-10Departments
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Movement in audit outcomes from 2009-10Departments
Movement in audit outcome over 2009-10 - Departments
Audit opinion Improvement Unchanged Regressed New departments Total reported onPrior year opinion on
audits outstanding 2010-11
Financially unqualified with no findings
Financially unqualified with findings 1 0
Qualified
Disclaimer / Adverse
Total 1 0 1 0
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Audit outcomes comparison with 2009-10 Public entities
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Movement in audit outcomes from 2009-10Public entities
Movement in audit outcome over 2009-10 - Departments
Audit opinion Improvement Unchanged Regressed New departments Total reported onPrior year opinion on
audits outstanding 2010-11
Financially unqualified with no findings
Financially unqualified with findings 1 0
Qualified
Disclaimer / Adverse
Total 1 0 1 0
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Areas of material misstatements in financial statements
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Corrections of material misstatements identified by auditors
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Predetermined objectives (PDO) findings Department and public entities
Presentation
2010-11: 0%2009-10: 0%
Not reliable
2010-11: 0%2009-10: 0%
Not useful
2010-11: 100%
2009-10: 0%
Non-compliance
2010-11: 100%2009-10: 0%
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Unauthorised, irregular, and fruitless and wasteful expenditureDepartments and public entities*
* Amounts are actual (no extrapolation of errors)/Based on actual disclosures and samples tested
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Summary of findings on supply chain management
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Areas of findings on non-compliance with laws and regulations
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Findings on HR management focus areasDepartments
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Findings on IT control focus areas
IT governance User access management Program change management
Security management IT service continuity Facility and environment controls
Data centre management
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Four focal points (based on prior audit, risk assessment)
Procurement/SCMIncrease in irregular expendituresProcurement processes and contract management: non compliance with TRsPerformance of other remunerative work by employees: interest in suppliers to the DIRCO and other state institutions
Predetermined Objective ReportingNon compliance with laws and regulations relating to PDO reportingReporting on PDOs not useful as defined by FMPPI
IT ManagementSecurity and user management controls partially implementedIT governance framework developed, partially implemented
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Progress made in implementing key controls
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Progress in addressing high risk areas
Concern
rating scale Number of auditees
Status of interventions proposed after 2009-10 audit cycle
Current year impact
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Not yet implemented (0 departments; 0 public entities)
Deteriorated (1 departments; 1 public entities)
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Neutral (0 department; 0 public entity)
2
Partially implemented (1 departments; 1 public entities)
1
0
-1
-2
-3 Substantially implemented (0 departments; 0
public entities)Improved (0 departments; 0 public entities)-4
-5 Fully implemented (xx departments; yy public
entities)
No concern from previous audit cycle = 0 auditees