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 organisation conforms to agreed benchmarks of 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 of the ethical infrastructure functioning in the government bodies, SAI of 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 of 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 ’ own 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 of ideas, experiences and by holding seminars, conferences, workshops and training courses . 24

 ECOSAI can establish a working group/ project team consisting of 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 of integrity based public sector ” and “ ethics audits ”, 27

Working group or project team can • design training materials on 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 of ethics management in SAIs that emanate from ISSAIs, 29

Working group or project team can  develop papers by benefitting from the international practices in order to encourage member SAIs of ECOSAI to carry out the requirements of 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