Roman Bokeria.pdf

Challenges of Implementing PerformanceAudit Standards in Post-Soviet GeorgiaRoman BokeriaSEIAF Atlanta, USAJanuary 31, 20081

Challenges of ImplementingPerformance Audit Standards in Post-Soviet Georgia•Chamber of Control of Georgia CCG - SupremeAudit Institution•History of CCG•Demands for Change (society and InternationalOrg)•US GAO International Auditor Fellowship Program• Strategy for CCG Institutional Developmentand Structural Reorganization13

CCG 5 Year Strategic PlanSoviet Style Auditing reoriented toPerformance Audit (GAO) Std• Corporate plan• Professional services• Organisation and structure• Governing law• Human resources• Information technology andInformation systems• PA and ACCA Training15

Problems ofImplementation• Corruption in existing Government (BeforeNovember 2003 Rose Revolution)• Ambitions of Executive branch of the Government• CCG staff’s and Audited Organizations fear ofchanges by the Chamber of Control• Lack of knowledge and professionalism to conductchanges16

The Origins ofChange• Rose Revolution• Election of new management of CCG• Parliament recognized The Chamber ofControl must lead on public sectorinitiatives and to do so the CCG itselfmust reform• CCG 5 year plan (PhD, Text Book, GAO)• WB, UNDP, NG, DFID, SIDA - projects17

Solution of Problems• Euphoria after revolution• Persuade Executive branch ofGovernment• Persuade Parliament• Involve international organizations• Working with staff• Presentation and explanation to theaudited organizations (new way oraudit - recommendations)19

Advantages ofPerformance Audit• Assessments of the management andoperational performance (economy,efficiency and effectiveness) of publicprogrammes, particular ministries andagencies in using financial, staffing andother resources in meeting theirobjectives.20

Hopes for the Future• CCG should be the public sectorindependent auditor. This would make theCCG a key element of Georgia’s democraticsystem of government.• Should be independent of the Government ofthe day• Should report directly to Parliament and notbe influenced by executive branch• The CCG should, and some point will, be avital link in the accountability chain from thepublic sector to the Parliament and throughParliament, to the Georgian people21

Pilipe GogichaishviliA good organisedauditing system is theguarantee ofdemocracy, democraticinstitutions andstructures in Georgia -1911First Auditor General of independentGeorgia 1918 - 192122

Thank You Very Much!• Danke Schon!• Domo Aregato Godzai Mass!• Merci Boku!• Muchas Gracias!• Didi Madloba!23