SAI Reports
Individual Operation System Development Projects
Board of Audit of Japan (2012): Audit of modernization of Patent Operation MGT Systems. The modernization's main aim was to replace existing multi-system structure of patents management with one consolidated and up-to-technology IS.
Maintenance efficiency in the rail network
Office of the Auditor General of Norway (2016): SAI Norway evaluated efficiency of the railway maintenance and found that its costs increased nearly 110 per cent in years 2006–2014. Negative development in uptime and regularity dominated the first part of the examined period, from 2006 to 2011. It turned positive from 2011, but in 2014 results were still worse than in 2006. The results have lagged behind the Ministry's target figures for most of the period.
Public access point to the Polish e-Administration
Supreme Audit Office of Poland (2008): Presentation based on a vast audit by Polish SAI which subject was of big network project aiming to provide one access point to Government and Selfgovernments services. The presentation focuses on procurement systemic problems.
Lessons learned from government ICT-projects
Netherlands Court of Audits (2007): 'Expensive' does not always mean 'High Quality', so... do not feed the spiral. Excellent analysis of systemic errors commited when designing Government IT projects. The report aims at the essence of problems which are encountered far from information technologies - in: politics, business, psychology... Do not be misled by date of report, it is evergreen for all who really want to know why IT projects fail.
COSO Internal Control Principles
3. Establish Structure, Authority, and Responsibility
Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives.
Considers All Structures of the Entity
Establishes Reporting Lines
Defines, Assigns, and Limits Authorities and Responsibilities
GAO Green Book
Organisational Structure
3.02 Management establishes the organizational structure necessary to enable the entity to plan, execute, control, and assess the organization in achieving its objectives. Management develops the overall responsibilities from the entity’s objectives that enable the entity to achieve its objectives and address related risks(...)
Documentation of the Internal Control System
3.09 Management develops and maintains documentation of its internal control system (...)
Assignment of Responsibility and Delegation of Authority
3.06 To achieve the entity’s objectives, management assigns responsibility and delegates authority to key roles throughout the entity. A key role is a position in the organizational structure that is assigned an overall responsibility of the entity. Generally, key roles relate to senior management positions within an entity. (...)
IFAC Evaluating and Improving IC in Organizations
B. Determining Roles and Responsibilities
The organization should determine the various roles and responsibilities with respect to internal control, including the governing body, management at all levels, employees, and internal and external assurance providers, as well as coordinate the collaboration among participants.
Who should be responsible for internal control?
Responsibility with respect to internal control should reside with those who have the highest level of authority, instead of being delegated to staff who lack executive powers.
OECD-SIGMA The Principles of the Public Administration
Public Financial Management 6.
The operational framework for financial management and control defines responsibilities and powers; its application by the budget organisations is consistent with the legislation governing public financial management and public administration in general.