Auditoría de Desempeño
en Canadá
Sharon Clark
Seminario Internacional sobre Control Fiscal
Medellín, Colombia
27 septiembre de 2012
Auditor Superior de Canadá
1
¿Quiénes somos?
Oficina establecida en 1878
Más de 600 empleados
Auditorías financieras y de
desempeño
Auditorías de desempeño desde
1978
Auditor Superior actual:
Michael Ferguson
Auditor Superior de 2001 a 2011:
Sheila Fraser
2
Auditoría de desempeño
160 auditores
25-30 auditorías cada año
Facultades para investigar
Informes publicados
Equipo responsable de la
metodología
3
¿Qué auditamos?
Asuntos arriesgados e importantes para
el Parlamento y los canadienses.
“Hacer los auditorías correctas es tan
importante como hacer las
auditorías correctamente.”
4
¿Qué auditamos?
Eficiencia
Eficacia
Rendición de cuentas
Medioambiente
Seguridad y salud
Conformidad con la ley, políticas
5
Marco de auditoría – El Cliente
6
Marco de auditoría /
Rendición de cuentas
Auditoría interna
Jefe de auditoría en cada ministerio
Comité de auditoría del ministerio
“Marco de rendición de cuentas de la
gestión”
No estamos solos.
7
Impacto de nuestras
auditorías de desempeño
Debate en el Parlamento
Debate en los medios de comunicación
Cambios en las políticas
…y, a veces, cambio de gobierno
8
“El ministro conocía el costo de
los F-35 desde hacía 2 años…”
9
“… Ella sabe cuándo tenemos miedo…”
10
“Aquí viene…”
11
”No es culpa mía…”
12
¿Cómo actuamos?
Procedimientos y
trámites
Herramientas
Controles
13
Herramientas de auditoría
Entrevistas
 Ministerio
 ”Clientes” del ministerio
Documentos – ¿Son fiables?
Examen de archivos
Sondeos, muestreo
Modelos
Análisis
14
Herramientas complicadas –
¡Cuidado!
15
Controles
 Normas
 Auditores competentes e independientes
 Criterios de auditoría
 Pruebas, pruebas y más pruebas
 Mucha revisión y consulta
16
Pruebas: Son la base de todo
Hay que tener
pruebas diferentes
para cada
observación.
- Explicación de la lógica
- Hiperenlace con los
documentos
Source
Action Plan Response to OAG
Links and references
I.1.4 – Action plan for responding to 2009 OAG Chapter indicates that 20 point checklist has been
developed and implemented. Also mentions updates made to the Transfer Payment Policy.
Risk Assessment
and COI checklist
– Sept 2009
I.1.3
“All program employees that were or will be involved with the project file must sign the attestation
below:
I understand my responsibilities under the Code of Conduct and Values and Ethics Code as they relate
to avoiding and disclosing real, potential and perceived conflicts of interest.”
Departmental
Policy on Transfer
Payments
I.3.3 – COI Provisions
“6.38 When accessing proposals for transfer agreements, departmental managers are required to
provide a certification that risks and potential for conflict of interest have been reviewed and
addressed. Specifically they must answer the following four questions as part of the certification
process:
Do you have any family members or relatives working or associated with the recipient organization?
Is the recipient or any staff member of the recipient organization a friend or social or business
acquaintance of a member of departmental program team?
Will you, your family or any of your friends receive any personal or financial benefit of any kind from
entering into an agreement with the recipient?
Has any individual associated with this contribution agreement on behalf of the recipient organization
also been involved in previous work for the department that is any way linked to this contribution
agreement; particularly, any work associated with developing this contribution agreement or
developing the project which is the subject of this contribution agreement?”




Standard Clauses
included in all
Transfer Payment
Agreements
I.1.13
20.1 It is a term of this Agreement that no public servant or public office holder, either currently or
formerly employed by a federal entity, and to whom the Conflict of Interest Act, the Conflict of Interest
and Post-Employment Code for Public Office Holders or the Values and Ethics Code for the Public
Service applies, shall derive any direct or indirect benefit from the Agreement unless the provision or
receipt of such benefits is in compliance with such legislation and codes; and that no member of the
Senate or the House of Commons shall be admitted to any share or part of the Agreement, or to any
benefit arising from it, that is not otherwise available to the general public.
20.2 If any individual working for the Proponent formerly provided consultancy services to the Minister
that are related to this Agreement, particularly any services associated with developing the Agreement
or developing the Project which is the subject of this Agreement, the Proponent is considered to be in a
real, perceived, or potential conflict of interest situation.
20.3 If a conflict of interest situation arises during the Agreement the Proponent shall notify the
Minister, in the manner prescribed in Paragraph 23.1. Upon request, the Proponent shall notify the
Minister of all reasonable steps taken to identify, avoid, prevent, and where it exists, resolve any
conflict of interest situation.
20.4 The Minister may investigate a real, perceived, or potential conflict of interest and take such steps
and measures as the Minister considers appropriate, including without limitation: informing the
Proponent that it is in a conflict of interest situation; requesting specific actions be taken to correct the
situation; requiring the Proponent to withdraw any individual from participation in the Project for
reasons of conflict of interest; suspending payments under the Agreement; or terminating the
Agreement.
17
Otras herramientas
Directrices
Ejemplos
Plantillas (muchas)
Discusiones entre auditores de
diferentes equipos
18
Manejo del proceso
Buenas relaciones con las entidades
Presentación al Parlamento y al
público
Report of the Auditor General of Canada
to the House of Commons
19
Ciclo de la auditoría: No termina
con el reporte
OAG
Ministerio
Comité del
Parlamento
Ministerio
OAG (Oficina del Auditor Superior)
¿Preguntas?
[email protected]
21
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Auditoría de desempeño