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VAT risk assessment - better use made of information generated by inspections on company premise
Tax inspections may add up to the VAT risk assessment, but... The audit by the German BRH shows that general tax inspections on company premises can also reveal facts that may be relevant for VAT risk assessment. 'However, this information cannot be adequately used for VAT risk assessment because it is not available in electronic format.'
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Tax inspections may add up to the VAT risk assessment, but... The audit by the German BRH shows that general tax inspections on company premises can also reveal facts that may be relevant for VAT risk assessment. 'However, this information cannot be adequately used for VAT risk assessment because it is not available in electronic format.'
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Bundesrechnungshof
, issued in 2016
Risk cases: 1
Management of IT security in systems outsourced to external suppliers
Security to be improved in IT processes outsourced to external suppliers When IT processes are outsourced to external suppliers, the authorities no longer have direct control of the IT security, but remain responsible for managing the security of the IT. Authorities that fail to manage IT security actively based on risk assessments, and omit to monitor the implementation of these requirements, will not be able to determine if the level of IT security in the outsourced systems safeguards their systems and data. This is how the conclusion of the Rigsrevisionen starts. The Danish auditors noticed improvement in the audited entities, but they add that tha majority of the auditees: can refine their requirements for and follow-up on access control and logging practices
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Security to be improved in IT processes outsourced to external suppliers When IT processes are outsourced to external suppliers, the authorities no longer have direct control of the IT security, but remain responsible for managing the security of the IT. Authorities that fail to manage IT security actively based on risk assessments, and omit to monitor the implementation of these requirements, will not be able to determine if the level of IT security in the outsourced systems safeguards their systems and data. This is how the conclusion of the Rigsrevisionen starts. The Danish auditors noticed improvement in the audited entities, but they add that tha majority of the auditees: can refine their requirements for and follow-up on access control and logging practices
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National Audit Office of Denmark
, issued in 2016
Risk cases: 3
FEMA Needs to Address Management Weaknesses to Improve Its Systems
Controls in emergency management GAO audited the agency of the Department of Homeland Security, responsible for federal efforts to mitigate, respond to, and recover from disasters. American auditors recommend that the agency fully define its investment board’s roles and responsibilities and procedures for selecting and overseeing investments, update its strategic plan and complete plans for IT modernization, and establish time frames for completing workforce planning efforts. The agency should also establish policies and guidance for implementing key IT management controls.
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Controls in emergency management GAO audited the agency of the Department of Homeland Security, responsible for federal efforts to mitigate, respond to, and recover from disasters. American auditors recommend that the agency fully define its investment board’s roles and responsibilities and procedures for selecting and overseeing investments, update its strategic plan and complete plans for IT modernization, and establish time frames for completing workforce planning efforts. The agency should also establish policies and guidance for implementing key IT management controls.
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General Accountability Office
, issued in 2016
Risk cases: 4
Federal Agencies Need to Address Aging Legacy Systems
Be aware of legacy IT risks The US government spends about 75 percent of the total amount budgeted for information technology on operations and maintenance. GAO reviewed Office of Management and Budget and 26 agencies, covering years 2010 through 2017 and recommends to develop a goal for spending measure and finalize guidance to identify and prioritize legacy IT needing to be modernized or replaced.
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Be aware of legacy IT risks The US government spends about 75 percent of the total amount budgeted for information technology on operations and maintenance. GAO reviewed Office of Management and Budget and 26 agencies, covering years 2010 through 2017 and recommends to develop a goal for spending measure and finalize guidance to identify and prioritize legacy IT needing to be modernized or replaced.
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General Accountability Office
, issued in 2016
Risk cases: 3
Finally updating the central information system for VAT control
IT system to support combating VAT frauds German Bundesrechnungshof demanded to update the IT system, which plays crucial role in the European system of fighting fraud related to the Value Added Tax (VAT). This BRH's case shows that reminding about appropriate follow-up can be as important as the very recommendation.
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IT system to support combating VAT frauds German Bundesrechnungshof demanded to update the IT system, which plays crucial role in the European system of fighting fraud related to the Value Added Tax (VAT). This BRH's case shows that reminding about appropriate follow-up can be as important as the very recommendation.
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Bundesrechnungshof
, issued in 2014
Risk cases: 1
Report to on the user-friendliness and user involvement in the development of e-government services in Denmark
is to provide an assessment of the authorities’ efforts to ensure that e-government services are user-friendly. The report answers the following questions: - Have the authorities involved the users ... in the development of the e-government services? - Have the authorities conducted post-launch assessments of the user-friendliness of the e-government services, and do the contracts with the suppliers of the solutions ... ), The Danish Customs and Tax Authorities (the Ministry of Taxation); - The Danish electronic land registration system, The Court Administration (the Ministry of Justice); - online notification of change ... ... User-friendliness of public services should be consistenty required and tested ... the matter. The audit covered user-friendliness related problems in case of five systems, before and after the launch. The systems take-up was also considered, as well as communicating with citizens who ... The Danish Rigsrevisionen is of the opinion that the user-friendliness of the services can be improved if the authorities meet all the requirements of the Danish Agency for Digitisation concerning ... are unable to use digital services.
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is to provide an assessment of the authorities’ efforts to ensure that e-government services are user-friendly. The report answers the following questions: - Have the authorities involved the users ... in the development of the e-government services? - Have the authorities conducted post-launch assessments of the user-friendliness of the e-government services, and do the contracts with the suppliers of the solutions ... ), The Danish Customs and Tax Authorities (the Ministry of Taxation); - The Danish electronic land registration system, The Court Administration (the Ministry of Justice); - online notification of change ... ... User-friendliness of public services should be consistenty required and tested ... the matter. The audit covered user-friendliness related problems in case of five systems, before and after the launch. The systems take-up was also considered, as well as communicating with citizens who ... The Danish Rigsrevisionen is of the opinion that the user-friendliness of the services can be improved if the authorities meet all the requirements of the Danish Agency for Digitisation concerning ... are unable to use digital services.
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National Audit Office of Denmark
, issued in 2013
Risk cases: 2
The effectiveness of Official Development Assistance expenditure
Need of more coordination and transparency The audit of the UK's Official Development Assistance revealed among others: fragmented responsibilities and difficulties in review and reporting. These led to difficulties in assessment of effectiveness of the assistance and of progress in implementing the UK Aid Strategy.
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Need of more coordination and transparency The audit of the UK's Official Development Assistance revealed among others: fragmented responsibilities and difficulties in review and reporting. These led to difficulties in assessment of effectiveness of the assistance and of progress in implementing the UK Aid Strategy.
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National Audit Office
, issued in 2019
Risk cases: 4
Homelessness
Homelessness grows despite increased spendings to reduce it British NAO analyses the root-causes of unsuccessful effort to reduce homelessness in England. They point at a side effect of the Goverment reform of welfare reform and at lack of full impact assessment.
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Homelessness grows despite increased spendings to reduce it British NAO analyses the root-causes of unsuccessful effort to reduce homelessness in England. They point at a side effect of the Goverment reform of welfare reform and at lack of full impact assessment.
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National Audit Office
, issued in 2016
Risk cases: 3
Performance Audit of Public Debt Management Information Systems
(E-Governance). The fact that information systems play crucial role in the business processes of the Ministry of Finance affects the state and the public in general. <br/> Bearing in mind the role and importance ... of information systems in the public debt management process and having considered legal requirements to information security, State Audit Office of Georgia conducted Performance Audit of Public Debt Management ... of Georgia. <br/> In the framework of the forehead mentioned audit, SAOG decided to initiate an IT audit of the MOF information systems used in Public Debt Management. The Audit was focused on Public Debt ... ... More effective IT governance needed ... Importance of effective performance of public debt management e-systems may be explained by the world’s increased dependence on such systems. In parallel with the performance audit of debt management ... information systems of the Ministry Of Finance of Georgia, Supreme Audit Institutions of 11 countries also studied this topic, both in terms of systems’ performance and their practical application by local ... financial institutions. Audit conducted by the State Audit Office of Georgia has revealed security and governance shortcomings related to management and usage of these systems.
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(E-Governance). The fact that information systems play crucial role in the business processes of the Ministry of Finance affects the state and the public in general. <br/> Bearing in mind the role and importance ... of information systems in the public debt management process and having considered legal requirements to information security, State Audit Office of Georgia conducted Performance Audit of Public Debt Management ... of Georgia. <br/> In the framework of the forehead mentioned audit, SAOG decided to initiate an IT audit of the MOF information systems used in Public Debt Management. The Audit was focused on Public Debt ... ... More effective IT governance needed ... Importance of effective performance of public debt management e-systems may be explained by the world’s increased dependence on such systems. In parallel with the performance audit of debt management ... information systems of the Ministry Of Finance of Georgia, Supreme Audit Institutions of 11 countries also studied this topic, both in terms of systems’ performance and their practical application by local ... financial institutions. Audit conducted by the State Audit Office of Georgia has revealed security and governance shortcomings related to management and usage of these systems.
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State Audit Office Of Georgia
, issued in 2014
Risk cases: 5
Audit of the Government, Government-guaranteed and Municipal Debt Management Information Systems in the Ministry of Finance of the Republic of Bulgaria
The main audit question studied during the audit was: Are the government, government-guaranteed (SDMS) and municipal debt management information systems (CMDR) at the Ministry of Finance effective ... ? The audit covered the period from 01.01.2013 to 31.12.2013 and investigated four major areas: IT system strategy and general management; IT security and controls against disasters; Operational controls ... and Documentation; Application Controls. ... ... Even effective and modern IT systems require improvements and updates to ensure their security and accountability ... the established system is effective and provides updated, complete and correct information. Nevertheless the audit report points out areas of security, application controls as well as documentation as the subjects ... For the management of the government, government-guaranteed and municipal debt the Ministry of Finance has established an advanced integrated information infrastructure. According to Bulgarian SAI ... that need further improvement and optimization.
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The main audit question studied during the audit was: Are the government, government-guaranteed (SDMS) and municipal debt management information systems (CMDR) at the Ministry of Finance effective ... ? The audit covered the period from 01.01.2013 to 31.12.2013 and investigated four major areas: IT system strategy and general management; IT security and controls against disasters; Operational controls ... and Documentation; Application Controls. ... ... Even effective and modern IT systems require improvements and updates to ensure their security and accountability ... the established system is effective and provides updated, complete and correct information. Nevertheless the audit report points out areas of security, application controls as well as documentation as the subjects ... For the management of the government, government-guaranteed and municipal debt the Ministry of Finance has established an advanced integrated information infrastructure. According to Bulgarian SAI ... that need further improvement and optimization.
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Bulgarian National Audit Office
, issued in 2014
Risk cases: 3