PROMOTING ETHICS IN PUBLIC SECTOR ORGANIZATIONS AND SUPREME AUDIT - - PowerPoint PPT Presentation

PROMOTING ETHICS IN

PUBLIC SECTOR ORGANIZATIONS AND SUPREME AUDIT INSTITUTIONS

Yaşar UZUN

Principal Auditor of TCA ISTANBUL, 2018

ETHICS

The guiding values, principles and standards that help people in determining “how things should be done”

2

ETHICS IN PUBLIC MANAGEMENT

Fundamental values of public services such as honesty, transpareny, objectivity, fairness and equality etc.

3

ETHICS INFRASTRUCTURE

Guidance Management policies and practices Control

4

ETHICS AUDIT

• A

process used to evaluate several dimensions of the ethical conduct of an organisation.

• It assesses how well (or poorly)

an

• rganisation

conforms to agreed benchmarks

• f

ethical standards.

5

ETHICS AUDIT

• The main focus of ethics audit

would be the reqirements of ethics infrustructure in public sector and/or public sector organisations.

6

WHY SHOULD SAIs CONDUCT ETHICS AUDITS?

7

WHY SHOULD SAIs CONDUCT ETHICS AUDITS?

• Public Expectation

8

WHY SHOULD SAIs CONDUCT ETHICS AUDITS?

• Positions of SAIs In Public

Management

9

WHY SHOULD SAIs CONDUCT ETHICS AUDITS?

• The International Standards of Supreme

Audit Institutions (ISSAIs)

10

WHY SHOULD SAIs CONDUCT ETHICS AUDITS?

• The Need of Raising Ethics As

Primary Subject In Public Sector Audits

11

WHY SHOULD SAIs CONDUCT ETHICS AUDITS?

• Understanding Changes In

Public Sector Auditing

12

WHY SHOULD SAIs CONDUCT ETHICS AUDITS?

• Possible Benefits/Impacts of

Ethics Audits

13

• HOW TO CONDUCT ETHICS AUDITS?

14

HOW TO CONDUCT ETHICS AUDITS?

• The topic of ethics
• The scope of audit
• Audit objectives
• Audit question
• Audit criteria
• Data gathering techniques

15

Examples of Ethics Audit Reports

• State owned enterprises and corporate

government principles, SAI of Portugal

• Codes of Conduct in public administration,

SAI of Iceland

• Review of ethics in the public sector, SAI of

Croatia

• Integrity

policy in the federal tax departments, SAI of Belgium

• Efficiency
• f

the ethical infrastructure functioning in the government bodies, SAI

• f Croatia
• Conflicts of interests, SAI of UK

16

Examples of Ethics Audit Reports

• The professional conduct of a high

ranking Government official, SAI of Malta

• Execution of the disciplinary function

by Public Administrations, SAI of Italy

• Government whistleblowing policies,

SAI of UK

• Sponsoring

and use

• f

external consultants, SAI of Germany

Resource: (EUROSAI TFAE, 2017)

17

MANAGING ETHICS IN SAIs

18

MANAGING ETHICS IN SAIs

• SAIs

are expected that they produce their products (audit reports, decisions, opinions etc.) by an independent, objective and professional manner and beyond doubts.

19

Logical Framework For SAIs

• OECD Integrity Framework
• Internal control systems
• ISSAIs

20

CONCLUSION AND SUGGESTION

21

• Establishment and maintenance of

an integrity based public sector is a prerequisite of “rule of law and justice”.

22

• It should be the primary agenda of

Supreme Audit Institutions (SAIs) to develop ethics management systems in public managements through ethics audits and in SAIs’

• wn functioning to ensure success

and quality of its audit activities including ethics audits.

23

• Economic Cooperation Organization

Supreme Audit Institutions (ECOSAI) aims to promote the state auditing profession in member countries through exchange

• f

ideas, experiences and by holding seminars, conferences, workshops and training courses.

24

• ECOSAI can establish a working

group/ project team consisting

• f representatives of member

countries in order to identify and plan works to promote ethics audits and ethics management/integrity systems among member SAIs of ECOSAI.

25

Working group or project team can

• design workshops to discuss

the key challenges in performing ethics audits and suggest possible solutions,

• develop papers, ethics audit

guideline etc. in order to encourage member SAIs of ECOSAI to conduct ethics audits

26

Working group or project team can

• set

platforms to share articles, reports, presentations, best practice guides etc. for gaining common understanding regarding to “the requirements

• f

integrity based public sector” and “ethics audits”,

27

Working group or project team can

• design

training materials

• n

ethics audits to disseminate this approach to the staff of member SAIs,

• encourage ethics audits to make

a start in practicing this audit approach,

• exchange

the ethics audit experiences of member SAIs and plan future activities as much as possible.

28

Working group or project team can

• design workshops to discuss the

key challenges in managing ethics in SAIs and suggest possible solutions,

• set platforms to share articles,

reports, presentations, best practice guides etc. for gaining common understanding regarding the requirements

• f

ethics management in SAIs that emanate from ISSAIs,

29

Working group or project team can

• develop

papers by benefitting from the international practices in

• rder to encourage member SAIs
• f

ECOSAI to carry

• ut

the requirements

• f

ethics management,

• exchange

ethics management experiences of member SAIs and plan future activities as much as possible.

30

As Member SAIs of ECOSAI LET’S COLLABORATE CLOSELY

31

Thank you for listening.

32