Daniel Maia Vieira, Advisor General Secretariat for Government Auditing June, 2014

Transcription

1 Citizen Engagement in Auditing for Detecting and Deterring Corruption: TCU s Practices. Daniel Maia Vieira, Advisor General Secretariat for Government Auditing June, 2014

2 Premises It is much better and eficiente to prevent than detect corruption. Strengthening Public Institutions is a key element for combating corruption.

3 TCU s Practices 1. Enhancing good governance: TCU-OECD International Study - good practices and the role of SAI. 2. Citizen engagement for better audit and better policies. 3. Interinstitutional and Multinational Cooperation to fight against corruption.

4 1. TCU-OECD International Study The purpose of the study is to facilitate the contribution by SAIs to strengthening good governance and sound public management through their audit and counselling work.

5 1. TCU-OECD International Study Milestones and Timing (Total: about 36 months) Phase 1 Development of an analytical framework on key governance elements and good practices in the public sector and the role of SAIs in supporting broader governance goals (12 months) Completion date: June Launching: November, 5 th to 7 th Phase 2 Cross country survey on the role of SAIs in supporting good governance (12 months) Completion date: June Phase 3 In-depth analysis and policy dialogue on the role of the SAI in Brazil (12 months) Completion date: August

6 Value Added 1. TCU-OECD International Study Focus on ways in which SAIs can proactively contribute to the overall climate of trust and governance in a country. The study will explore the positive role of SAIs as a critical source of information for government accountability and decision making, at a time of a shift to emphasize strategic and open state.

7 1. TCU-OECD International Study Brasil Federal Countries Unitary Countries África do Sul Canadá Chile Coreia do Sul EUA Índia França Holanda* México União Europeia Polônia Portugal * The full involvement of the Netherlands SAI will begin in Phase II of the study

8 TCU s Initiatives 1. Enhancing good governance: TCU-OECD International Sdudy - good practices and the role of SAI. 2. Citizen engagement for better audit and better policies. 3. Interinstitutional and Multinational Cooperation to fight against corruption.

9 2. SAIs and citizens: natural allies in preventing corruption Citizens as watchdogs Help SAIs identify where high-risk areas for fraud and corruption may be (i.e. what sectors/services, processes, regions); Improve the design of audits (based on watchdog information, SAIs can adopt more appropriate scope and methods); Monitor compliance with SAI recommendations. Citizens as audit partners Joint audits can improve quality of findings through better access to information (i.e. citizens can better attest to the quality/integrity of government programs, activities and purchases). Citizens as multipliers of SAI work Much wider dissemination, with recommendations shared in a more userfriendly way that citizens can digest; Audit findings attract stronger attention from media and parliaments; applies greater pressure for compliance.

10 2. Opportunities exist for citizen engagement throughout the audit cycle Audit Stage Risk mapping (identifying where audits should take place) Audit planning Audit implementation Formulating audit recommendations Dissemination of recommendations Follow-up and monitoring on compliance with recommendations Examples of citizen engagement strategies Complaints mechanism (whistle-blower lines and web portals); citizen audit request programmes Joint (participatory) and/or separate citizen audits Joint communications (citizen-friendly audit reports or summaries, greater use of ICTs and social media) Sanctions registries; joint workshops/training; supplementary citizen investigations (citizen audit) Source: Effective Institutions Platform (2014), SAIs and Citizen Engagement Strategies: a Stocktake, OECD Publishing, Paris.

11 2. SAIs speak out: common risks/draw backs reported Legal/regulatory/policy frameworks must be adapted to permit greater engagement; Lack of resources (extra time, staff and budget needed); Capacities/expertise: engagement calls for new skillsets (stakeholder management, consultation); Changes needed to organizational culture; Maintaining legitimacy of SAIs independence (SAIs may fear perception of undue influence in conducting audits).

12 TCU s Initiatives 1. Enhancing good governance: TCU-OECD International Sdudy - good practices and the role of SAI. 2. Citizen engagement for better audit and better policies. 3. Interinstitutional and Multinational Cooperation to fight against corruption.

13 3. Interinstitutional Cooperation: building partnerships for effective control 1. National Control Network: TCU s experience. 2. Latinamerican and Caribbean Control Network: Olacefs initiative.

14 3.1 Network for Control of Public Administration: the brazilian experience Network of relationships designed to: Define common guidelines and joint actions for financial oversight and control of public administration; Seek more effective government action based on strategic partnerships to fight financial fraud and corruption.

15 3.1 Network for Control of Public Administration: the brazilian experience Participantes at Federal Level EXECUTIVE BRANCH Comptroller General s Office (CGU) Internal Control Ministries of Finance, Justice, Planning, and others Federal Police Central Bank of Brazil Office of the Attorney-General (AGU)

16 3.1 Network for Control of Public Administration: the brazilian experience Participantes at Federal Level LEGISLATIVE BRANCH Federal Senate House of Representatives Federal Court of Accounts (TCU) Brazilian Association of Local Courts of Accounts National Association of Accounts Prosecutors (AMPCON)

17 3.1 Network for Control of Public Administration: the brazilian experience Participantes at Federal Level JUDICIAL BRANCH Superior Court of Justice of Brazil Superior Electoral Court Superior Council on Labor Law National Justice Council Prosecution Office

18 3.1 Network for Control of Public Administration: the brazilian experience Activities: Workshops and training; Working and study groups: oversight of public Works; outsourcing of executive services; Identification of the typologies of infractions committed by managers; 2014 FIFA World Cup projects. Joint activities and information exchange; Selection of oversight activities to be accomplished; Social control incentives.

19 3.1 Network for Control of Public Administration: the brazilian experience Some achievements: Joint oversight: benefits of a specialized knowledge. Oversight by team composed by control agencies and medical auditors from the Auditing Department of the Ministry of Health. Joint oversight: knowledge transfer between TCU and local agencies. Sharing data and confidentiality: Federal Police, Federal Justice and TCU.

20 3.2 Latin American and Caribbean Network for Control of Public Administration: Opportunities. Multinational network: Exchange of data and knowledge by means of strategic information units; Joint undertaking of professional training and development programs; Diagnosis of methods for management, control, monitoring and evaluation of regional public policies.

21 3.2 Latin American and Caribbean Network for Control of Public Administration: Opportunities. Potential participants: Olacefs; OAS; Iberoamerican Association of Prosecution Services (AIAMP); American Policies Community (Ameripol); Latin American and Caribbean Community of Police Intelligence (CLACIP); Iberoamerican Judicial Summit; Iberoamerican Network for international legal cooperation (IberRED); World Bank; IADB; UNDP; Others? Observers?

22 Thank you. Daniel Maia Vieira Advisor General Secretariat of Government Audit TCU - Brazil danielmv@tcu.gov.br