Professionalization of Auditors in Tribunal Administrative Growth
Explore the evolution and initiatives in the professionalization of auditors at Tribunal Administrativo, focusing on the objectives, activities, and composition of the Sections of Public Accounts. Learn about the project's vision, competences, and efforts to enhance the auditors' professional level through certification programs and training frameworks.
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Presentation Transcript
TRIBUNAL ADMINISTRATIVO GROWTH THE PERSPECTIVE OF AUDITOR'S PROFESSIONALIZATION Kigali, June 25, 2019
AGENDA Organization, functioning and the process used at the Section of Accounts and Audits Main competences of the Section of Accounts Composition of the Sections of Publics Accounts Professionalization of Auditors; Project Objectives Project Activities Project Relevance for the Tribunal The TA's Vision Institutional Diagnosis Results of the Diagnosis
Organization, Functioning and Proceedings of the 3rd Section (Law no. 14/2014, August 14) 3rd Section 1st Subsection 2nd Subsection Pre-Control of Actions and Contracts Undertake Audits CV CCGE CCA
MAIN COMPETENCES (3rd Section) Prepare the Report and Opinion on the General State Accounts Pre-Control of Actions and Contracts Undertake Audits Judge Public Accounts Apply Financial Sanctions to Public Managers
COMPOSITION OF THE SECTION OF PUBLIC ACCOUNTS The Section of Public Accounts is comprised of: 12 Councilor-Judges; and 250 Auditors.
PROFESSIONALIZATION OF THE AUDITORS The project for the Certification and Professionalization of the TA initiated in 2009, with WB support.
PROJECT OBJECTIVE Develop a Professionalization Framework; Improve auditors professional level; Re-validate auditors training needs; Define and propose criteria for the qualification of auditors per levels of professional competence; Define access criteria for the Certification Program; Define a pre-professionalization and pre-certification training program; and Identify eligible to implement the program.
PROJECT ACTIVITIES Together with the consultants the TA undertook the following activities: Report 1 Competency Framework for the Professionalization and Certification; Report 2 Access Criteria for the Professionalization and Certification Program; Report 3 Training Report Induction Process (PPCL); Report 4 Study on the curriculum and implementation model;
PROJECT ACTIVITIES II Workshop with AFROSAI-E Induction course to auditors whom joined from 2017; Meetings with SAIGA and SAICA.
PROJECT RELEVANCE FOR THE TA Alignment with international best public sector audit practices; Execution of audits in compliance with ISSAIs; Increase staff motivation and retention of qualified staff; Increase the TA's credibility at national and international level; Promotion of good-governance and improve public resources management in line with ISSAI 12;
THE ADMINISTRATIVE TRIBUNAL'S VISION SAI Mozambique intends to achieve the following: Become an attractive and competitive institution; To a sustainable pillar for the external control auditor's career; Transform the Public Accounts Auditor into a cadre of professionals that inspires respect, trust and to be a model of integrity within the Mozambican society and beyond; Facilitate the Implementation of a structured and sustainable system for training staff.
INSTITUTIONAL DIAGNOSIS As part of the project, the TA carried out, , its first institutional diagnosis aimed at: Identifying training needs; In the long run, develop the capacity of auditors.
INSTITUTIONAL DIAGNOSIS OUTPUTS Main capacity development challenges; Mechanisms for capacity development; Reduced number of auditors; Absence of a tool to create incentives and retain staff.
MUITO OBRIGADO!!! MUITO OBRIGADO!!!
