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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
Operation of the Hungarian State Holding Company in 2009
The State Audit Office of Hungary audited the Hungarian State Holding Company (hereinafter: HSHC). The aim of the audit was to evaluate if the practice of the property management system ... and activities were in harmony with the goals stipulated by the legislation, if the institutional system established for state property management and utilisation ensured the efficient functioning of the state ... assets and the preservation of its values. ... ... Effective property management requires effective data management ... The State Audit Office of Hungary audited the Hungarian State Holding Company and found that reliable data management is essential for effective property management. The IT project aimed ... at supporting state property management had serious deficiencies in the field of project management. As a consequence of the weaknesses in data management, the chartered accountant refused giving an opinion both ... in 2008 and 2009 as there were no reliable data available for an opinion on the financial report.
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The State Audit Office of Hungary audited the Hungarian State Holding Company (hereinafter: HSHC). The aim of the audit was to evaluate if the practice of the property management system ... and activities were in harmony with the goals stipulated by the legislation, if the institutional system established for state property management and utilisation ensured the efficient functioning of the state ... assets and the preservation of its values. ... ... Effective property management requires effective data management ... The State Audit Office of Hungary audited the Hungarian State Holding Company and found that reliable data management is essential for effective property management. The IT project aimed ... at supporting state property management had serious deficiencies in the field of project management. As a consequence of the weaknesses in data management, the chartered accountant refused giving an opinion both ... in 2008 and 2009 as there were no reliable data available for an opinion on the financial report.
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State Audit Office of Hungary
, issued in 2010
Risk cases: 2
Correlations between the operational risks of companies in the majority ownership of local governments and the financial situation of the local governments
Risks related to local governments-owned companies The Hungarian SAI analysed four risk areas, taking 19 aspects and the specificities of Hungary’s settlement patterns into consideration. The four areas defined were the following: performance of public tasks, exercise of proprietary rights, financial stability of local governments, and short and medium-term stability of the financial management of companies.
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Risks related to local governments-owned companies The Hungarian SAI analysed four risk areas, taking 19 aspects and the specificities of Hungary’s settlement patterns into consideration. The four areas defined were the following: performance of public tasks, exercise of proprietary rights, financial stability of local governments, and short and medium-term stability of the financial management of companies.
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State Audit Office of Hungary
, issued in 2017
Risk cases: 1
Audit of the asset preservation and management activities of state-owned (partly state-owned) economic organisations – HungaroControl Hungarian Air Navigation Services Pte.Ltd.Co.
Compliance review of an air traffic services provider Lack of formal approval of the 2014 annual report was an issue found by Hungarian auditors in HungaroControl, a state-owned company, which provides training for air traffic personnel and carries out air navigation research and development.
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Compliance review of an air traffic services provider Lack of formal approval of the 2014 annual report was an issue found by Hungarian auditors in HungaroControl, a state-owned company, which provides training for air traffic personnel and carries out air navigation research and development.
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State Audit Office of Hungary
, issued in 2017
Risk cases: 1
Conflicts of interest
First, recognise the conflicts of interest are a real risk the British NAO gathered a significant amount of intelligence on conflicts, particularly in the health and education sectors. These are areas of government where services are increasingly commissioned and delivered by parties at arm’s-length to departments. Conflicts of interest can occur naturally as a product of the way a system is designed and most often arise from operational situations.
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First, recognise the conflicts of interest are a real risk the British NAO gathered a significant amount of intelligence on conflicts, particularly in the health and education sectors. These are areas of government where services are increasingly commissioned and delivered by parties at arm’s-length to departments. Conflicts of interest can occur naturally as a product of the way a system is designed and most often arise from operational situations.
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National Audit Office
, issued in 2015
Risk cases: 8
Open Data Trend Report 2015
How to activate the open data policy The Dutch SAI looks for ways to improve open data practice in the Netherlands. They point at experience of two leading countries: UK and US, and advise to: prepare a concrete action plan, to increase number of mandatory published data, to develop government-wide data inventory and to put open data to work.
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How to activate the open data policy The Dutch SAI looks for ways to improve open data practice in the Netherlands. They point at experience of two leading countries: UK and US, and advise to: prepare a concrete action plan, to increase number of mandatory published data, to develop government-wide data inventory and to put open data to work.
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Netherlands Court of Audits
, issued in 2015
Risk cases: 4
Higher education institutions' provision of premises- room for improvement
How to pay for higher education institutions' premises Higher education institutions' rental costs constitute a significant part of central government rental expenses. Swedish NAO analysed results of reform, which aimed at more effective use of resources at central government agencies and more effective management of real property and assets for the State as a whole. Apart from the positive results as a whole, substantial room for improvement still exists: especially in identifying targets of costs, looking for incentives and in mitigating commercial approach to education institutions.
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How to pay for higher education institutions' premises Higher education institutions' rental costs constitute a significant part of central government rental expenses. Swedish NAO analysed results of reform, which aimed at more effective use of resources at central government agencies and more effective management of real property and assets for the State as a whole. Apart from the positive results as a whole, substantial room for improvement still exists: especially in identifying targets of costs, looking for incentives and in mitigating commercial approach to education institutions.
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Swedish National Audit Office
, issued in 2018
Risk cases: 2
Online fraud
Uneven response to online fraud This type of fraud can affect everyone, but yet it is not a strategic priority for local police forces and the response from industry is uneven. UK NAO underlines: For too long, as a low-value but high-volume crime, online fraud has been overlooked by government, law enforcement and industry. It is a crime that can affect everyone. Fraud is now the most commonly experienced crime in England and Wales, is growing rapidly and demands an urgent response. Yet fraud is not a strategic priority for local police forces, and the response from industry is uneven.
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Uneven response to online fraud This type of fraud can affect everyone, but yet it is not a strategic priority for local police forces and the response from industry is uneven. UK NAO underlines: For too long, as a low-value but high-volume crime, online fraud has been overlooked by government, law enforcement and industry. It is a crime that can affect everyone. Fraud is now the most commonly experienced crime in England and Wales, is growing rapidly and demands an urgent response. Yet fraud is not a strategic priority for local police forces, and the response from industry is uneven.
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National Audit Office
, issued in 2017
Risk cases: 6
Australian Taxation Office: Administration of Australian Business Number Registrations
More elligibility and data integrity needed The Australian Business Number (ABN) and Australian Business Register initiatives were implemented as part of theGovernment's comprehensive reform of the taxation system in 2000. Their introduction involved challenging issues of technology and governance , including the imperative to process and register significant numbers of applications in a short time. Overall, the Australian SAI concluded that the ABN registration process is operating effectively. However, matters relating to the eligibility of some ABN applicants need to be reviewed. Further, some data integrity issues remain outstanding.
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More elligibility and data integrity needed The Australian Business Number (ABN) and Australian Business Register initiatives were implemented as part of theGovernment's comprehensive reform of the taxation system in 2000. Their introduction involved challenging issues of technology and governance , including the imperative to process and register significant numbers of applications in a short time. Overall, the Australian SAI concluded that the ABN registration process is operating effectively. However, matters relating to the eligibility of some ABN applicants need to be reviewed. Further, some data integrity issues remain outstanding.
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The Australian National Audit Office
, issued in 2003
Risk cases: 3
Information security work at nine agencies
Difficulties in achieving appropriate IT security Together with the Swedish NAO we assume that the picture that emerges at the agencies audited applies also to most of the other agencies in the public administration. The information security work is not given high enough priority in relation to the risks that exist. This applies to both the Government, which should have been clearer in its directions to agencies on this matter, and to agency managements, which did not give priority to the work of information security to the extent required. Much indicates that it is difficult for many agencies to achieve an appropriate level of information security work.
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Difficulties in achieving appropriate IT security Together with the Swedish NAO we assume that the picture that emerges at the agencies audited applies also to most of the other agencies in the public administration. The information security work is not given high enough priority in relation to the risks that exist. This applies to both the Government, which should have been clearer in its directions to agencies on this matter, and to agency managements, which did not give priority to the work of information security to the extent required. Much indicates that it is difficult for many agencies to achieve an appropriate level of information security work.
Full description
Swedish National Audit Office
, issued in 2016
Risk cases: 4