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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
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
Effectiveness of internal controls in the protection of personal data in national databases
must ensure that personal data is protected from abuse. The information system of the database must function appropriately, incl. be reliable and safe. Log files must be retained of all instances ... The NAO analysed seven national databases in order to find out how the legitimate use of personal data is ensured. In accordance with the Personal Data Protection Act, the agencies who run databases ... of viewing, amending, deleting, transmitting of data, etc. These files must allow ex-post determination of who did what, why, when and using which data. In its audit the NAO focused on the functioning ... ... Basic controls analysis can fail in data protection ... Estonian SAI analyzed personal data safety. Main finding were: poor log analysis and unprotected data.
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must ensure that personal data is protected from abuse. The information system of the database must function appropriately, incl. be reliable and safe. Log files must be retained of all instances ... The NAO analysed seven national databases in order to find out how the legitimate use of personal data is ensured. In accordance with the Personal Data Protection Act, the agencies who run databases ... of viewing, amending, deleting, transmitting of data, etc. These files must allow ex-post determination of who did what, why, when and using which data. In its audit the NAO focused on the functioning ... ... Basic controls analysis can fail in data protection ... Estonian SAI analyzed personal data safety. Main finding were: poor log analysis and unprotected data.
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National Audit Office of Estonia
, issued in 2008
Risk cases: 2
Incorrect payments in social insurance - Control activities of the Swedish Social Insurance Agency
, that it is well administered and that it is as free of abuse as possible. It must also be financially stable over time, since major fluctuations impact other areas of the central government budget. When ... In 2014 the social insurance system accounted for six per cent of GDP. The long-term sustainability of a system of that magnitude requires that the public perceives its purpose to be important ... these things function as they should, the system is perceived to be legitimate and enjoys public confidence.<br/> According to available estimations, almost SEK 20 billion had been paid out incorrectly from ... Balance of priorities needed to reduce incorrect payments ... Role of social insurance in public finance is so substantial that reduction of incorrect payments' volume is matter of huge savings. The Swedish NAO noted positive initiatives by the Social Insurance ... Agency in this regard. However they found also, that serious problems can stem from giving higher priority to the speed of payment and customers satisfaction. They both are undoubtedly important features ... of each system, still, the prevention of incorrect payments needs strategic support to be really effective.
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, that it is well administered and that it is as free of abuse as possible. It must also be financially stable over time, since major fluctuations impact other areas of the central government budget. When ... In 2014 the social insurance system accounted for six per cent of GDP. The long-term sustainability of a system of that magnitude requires that the public perceives its purpose to be important ... these things function as they should, the system is perceived to be legitimate and enjoys public confidence.<br/> According to available estimations, almost SEK 20 billion had been paid out incorrectly from ... Balance of priorities needed to reduce incorrect payments ... Role of social insurance in public finance is so substantial that reduction of incorrect payments' volume is matter of huge savings. The Swedish NAO noted positive initiatives by the Social Insurance ... Agency in this regard. However they found also, that serious problems can stem from giving higher priority to the speed of payment and customers satisfaction. They both are undoubtedly important features ... of each system, still, the prevention of incorrect payments needs strategic support to be really effective.
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Swedish National Audit Office
, issued in 2016
Risk cases: 3
State funds spent on development, operation and using of data centres services
The aim of the audit was to scrutinise the management of funds spent on building and operating the national data centre (hereinafter “STC1 data centre”), including the expenditure of selected ... organisational units of the state on buying hosting, server-housing and other related services. The audited period was between 2010 and 2014; where relevant, the preceding period was also scrutinised. Audited ... entities: Ministry of the Interior (“MoI”); Ministry of Finance (“MoF”); STÁTNÍ TISKÁRNA CENIN, state firm (state banknote printing firm, hereinafter “STC” or “the state firm”). The audit was conducted ... ... Risks steming from uncoordinated strategy ... SAI of Czech Republic analysed consequences of failures in strategic IT management at the state level. Lack of coordination and implementation rules reduced practical role of the ministry whose task ... was to guard high quality standards for all crucial IT systems in the state administration. Next consecquences were (among others) risk of uneconomical results of large IT investment and risk of inefficient ... supply of services, as well as opposite results of workforce reduction.
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The aim of the audit was to scrutinise the management of funds spent on building and operating the national data centre (hereinafter “STC1 data centre”), including the expenditure of selected ... organisational units of the state on buying hosting, server-housing and other related services. The audited period was between 2010 and 2014; where relevant, the preceding period was also scrutinised. Audited ... entities: Ministry of the Interior (“MoI”); Ministry of Finance (“MoF”); STÁTNÍ TISKÁRNA CENIN, state firm (state banknote printing firm, hereinafter “STC” or “the state firm”). The audit was conducted ... ... Risks steming from uncoordinated strategy ... SAI of Czech Republic analysed consequences of failures in strategic IT management at the state level. Lack of coordination and implementation rules reduced practical role of the ministry whose task ... was to guard high quality standards for all crucial IT systems in the state administration. Next consecquences were (among others) risk of uneconomical results of large IT investment and risk of inefficient ... supply of services, as well as opposite results of workforce reduction.
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Supreme Audit Office of Czech Republic
, issued in 2015
Risk cases: 7
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
Smart tax administration system
Smart tax vs. shadow economy Lithuanian taxpayers use the e-services and the Lithuanian state uses a data analytics centre to handle part of the identified data modelling. The smart tax administration project's objetives are to enhance the positive processes. As the SAI Lithuania discovered, due to the implementation weaknesses, however, the project's success may be partially reduced.
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Smart tax vs. shadow economy Lithuanian taxpayers use the e-services and the Lithuanian state uses a data analytics centre to handle part of the identified data modelling. The smart tax administration project's objetives are to enhance the positive processes. As the SAI Lithuania discovered, due to the implementation weaknesses, however, the project's success may be partially reduced.
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National Audit Office of the Republic of Lithuania
, issued in 2019
Risk cases: 5
Usability of public digital services directed at businesses
G2B - in search of user friendliness Danish Rigsrevisionen finds that the digital services directed at businesses, examined during this audit, are not sufficiently user-friendly from start to finish, and the authorities need to focus more on ensuring that relevant solutions are interlinked in a userfriendly manner.
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G2B - in search of user friendliness Danish Rigsrevisionen finds that the digital services directed at businesses, examined during this audit, are not sufficiently user-friendly from start to finish, and the authorities need to focus more on ensuring that relevant solutions are interlinked in a userfriendly manner.
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National Audit Office of Denmark
, issued in 2015
Risk cases: 3
Effectiveness of the Tax Administration of the Republic of Slovenia in the execution of modernisation projects of the Slovenian duty information system and decreasing the number of duty sub-accounts
The Tax Administration of the Republic of Slovenia (hereinafter: the Tax Administration) is responsible for collecting taxes, fees and other compulsory levies (hereinafter: duties ... ). These are the revenue of the state budget, municipal budgets, the Health Insurance Institute of Slovenia, the Institute for Pension and Disability Insurance of Slovenia (hereinafter: duties recipients) and indirectly ... of the European Union budget. In order to improve its operations, the Tax Authority decided to modernise the Slovenian duties’ collection information system. It used this opportunity to implement also a second ... ... Shaky coordination of investments in important systems ... Slovenian SAI traced a series of problems in management of crucial IT investments in tax administration. Apart from promising goals, unclear business case gave a start to many problems at next stages ... of the project, involving additional spendings, delays and errors in data processing.
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The Tax Administration of the Republic of Slovenia (hereinafter: the Tax Administration) is responsible for collecting taxes, fees and other compulsory levies (hereinafter: duties ... ). These are the revenue of the state budget, municipal budgets, the Health Insurance Institute of Slovenia, the Institute for Pension and Disability Insurance of Slovenia (hereinafter: duties recipients) and indirectly ... of the European Union budget. In order to improve its operations, the Tax Authority decided to modernise the Slovenian duties’ collection information system. It used this opportunity to implement also a second ... ... Shaky coordination of investments in important systems ... Slovenian SAI traced a series of problems in management of crucial IT investments in tax administration. Apart from promising goals, unclear business case gave a start to many problems at next stages ... of the project, involving additional spendings, delays and errors in data processing.
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Court of Audit of the Republic of Slovenia
, issued in 2014
Risk cases: 7
The protection of IT systems and health data in three Danish regions
Security to be improved in IT systems with health data It is Rigsrevisionen’s assessment that the three regions are not protecting the access to IT systems and health data in a satisfactory manner. As a consequence, unauthorised persons might gain access to sensitive and confidential personal data, which could affect there liability and availability of important health data used in the treatment of hospital patients. Based on the results of the study and the current threat scenario, Rigsrevisionen finds that basic security measures against cyber attacks and protection of access to IT systems and health data should be a top priority for Denmark’s five regions. Basic security measures in combination with management and control of user privileges can reduce the risk of compromising the regions’ IT systems and data considerably.
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Security to be improved in IT systems with health data It is Rigsrevisionen’s assessment that the three regions are not protecting the access to IT systems and health data in a satisfactory manner. As a consequence, unauthorised persons might gain access to sensitive and confidential personal data, which could affect there liability and availability of important health data used in the treatment of hospital patients. Based on the results of the study and the current threat scenario, Rigsrevisionen finds that basic security measures against cyber attacks and protection of access to IT systems and health data should be a top priority for Denmark’s five regions. Basic security measures in combination with management and control of user privileges can reduce the risk of compromising the regions’ IT systems and data considerably.
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National Audit Office of Denmark
, issued in 2018
Risk cases: 3