framework for transparency and accountability in risk management

FRAMEWORK FOR TRANSPARENCY AND

ACCOUNTABILITY in Risk Management

Arife COŞKUNTurkish Court of Accounts

Principal Auditor

5 th OECD HLRF, Washington, DC, 08-10 December 2015

INTOSAI Standard for DRR

Policy gaps and legal arrangement Governance structure

(organization& coordination) National strategies, national/local

plans. Management tools: GIS, early

warning etc. Training activities and public

awareness campaigns Financial structure Projects & programs for making

urban area resilient5 th OECD HLRF, Washington, DC, 08-10 December 2015

International Joint Initiative

Azerbaijan Chile India Indonesia Netherland Pakistan Philippines Romania Ukraine Turkey (Lead)

Parallel/Coordinated Audit

5 th OECD HLRF, Washington, DC, 08-10 December 2015

Deficiencies for Effective Governance Inadequate governance and accountability

frameworks for ensuring coordination. No explicit, documented, and clearly

understood roles and responsibilities for all stakeholders involved in the activities.

No monitoring mechanism targeting the key areas and providing assurance for the long-term performance to stakeholders.

No publicly available performance reporting arrangements.

5 th OECD HLRF, Washington, DC, 08-10 December 2015

Report Report

Fund

Use

rs/

Impl

emen

ting

Bodi

es

Information Audit Audit

ReportReport

Fund

Pro

vide

r

Audit/Report

International NGOs

& the like

International Institutions &

Foreign Government

etc.

Citizens Parliament Government

SUPREME AUDIT

INSTITUTIONS

Published Report

PRIVATE EXTERNAL AUDIT etc.

INTERNAL AUDIT

SPECIFIC REPORTING

ARRANGEMENT

National NGOs/Private Sector & the like recipients

Governance Structure for Risk Management

Ministries/Public Institutions

Municipalities/Provincial

Governments

Audi

t Ins

tituti

ons

Audit

Programmes/Projects(External

Financing)

5 th OECD HLRF, Washington, DC, 08-10 December 2015

Funds

International Institutions& Foreign Government etc.

International NGOs&

the like

National StakeholdersInternational Stakeholders

NGOs& the like

Implem

enting Bodies

Funds

Report

Audit

Report

PublishedReport

Report

Audit

Tax&Authority

Budget

Allocation&Authority

Allocation&Authority

Funds

Political

Citizens

Supreme Audit

Institutions

Political

Parliament

Administrative

Related Ministries

Government

Information

Municipality/Local Government

Accountability Framework for Risk Management

5 th OECD HLRF, Washington, DC, 08-10 December 2015

For Strengthening Transparency and Accountability

Accountability framework should be broadened and re-drawn at local, national and international level.

New accountability frame should be reflected in the national legislation and arrangements and international agreements.

Audit mission of SAIs should be interpreted and broadened from the perspective of enhancing public accountability.

5 th OECD HLRF, Washington, DC, 08-10 December 2015

Strategic Plans as a Leading Tool Accept as public accountability documents which

recognize the parliament’s, citizen’s and international communities’ interests as long-term owner.

Contain objective measures to assess performance.

Cover all the activities on the basis of time/cost/stakeholders/relevant activities.

Provide the basis for more comprehensive performance monitoring, follow- up and reporting mechanisms for ensuring transparency.

5 th OECD HLRF, Washington, DC, 08-10 December 2015

Re-Interpreted Missions of SAIs Specifying a broader audit scope which cover

reviewing the soundness of the governance framework and its operating effectiveness & the adequacy of coordination.

Making recommendations to government and parliament regarding the adequacy of risk management measures.

Encouraging international initiatives and organizing joint audits based on global needs, to help promoting accountability& transparency

5 th OECD HLRF, Washington, DC, 08-10 December 2015

THANK YOU FOR YOUR ATTENTİON

Arife COŞKUNTurkish Court of Accounts (TCA)

Principal Auditoracoskun@sayistay.gov.tr

5 th OECD HLRF, Washington, DC, 08-10 December 2015