Development of standard for state information systems and projects audit

Proposals for the Work Plan 2014–2016

Accounts Chamber of the Russian FederationAccounts Chamber of the Russian Federation

INTOSAI standardsINTOSAI standards

Methodology “Performance audit” (Performance auditing manual. The Brazilian Court of Audit,

SAUDI/SEGECEX, 1998)

Methodology “Performance audit” (Performance auditing manual. The Brazilian Court of Audit,

SAUDI/SEGECEX, 1998)

ISO 21500:2012, ISO 10006-97, CObITISO 21500:2012, ISO 10006-97, CObIT

National standards: PMBOK, P2M, Prince2National standards: PMBOK, P2M, Prince2

Standard of project audit SAI RussiaStandard of project audit SAI Russia

Foundation for the new standard development

Standardfor

stateinformation

systemsand

projects audit

Standardfor

stateinformation

systemsand

projects audit

GAO Schedule Assessment GuideGAO Schedule Assessment Guide

Audit of projects experience of SAI IndiaAudit of projects experience of SAI India

Guidelines on Key Performance Indicators Methodology for Auditing IT Programs

Team leader – SAI China

Guidelines on Key Performance Indicators Methodology for Auditing IT Programs

Team leader – SAI China

Subgroup EUROSAI on e-government, SAI Poland

Subgroup EUROSAI on e-government, SAI Poland

Financial auditFinancial auditPerformance

auditStrategic

audit

Project audit of projects and programs

3

Pattern of project audit

New methods of Project audit New methods of Project audit

12

Evaluation stages

Evaluation spheres

Adequacy ofgoal-setting

Competitiveness of technologies

Optimality ofarchitecture

Comprehensive evaluation

11 2

3

Evaluation phases

45

6

3

4

Architecture of project activity evaluation

45

67

89

1011

1. Assessment of project activities

environment

Stages of project activities assessment

2. Validity of project

activities assessment 3 Assessment

of legality of budgetary funds

expenditure

4. Assessment of sanctions,

operations, and transactions

5. Expedience of budgetary funds

expenditure evaluation

6. Evaluation of effectiveness,efficiency and

economy

7 . Connectivity of project activities

assessment

8. Extravagance rate assessment

9. Assessment of project activity

feasibilityand risks

10 . Assessment of potentials of

IT-systems development

11. Assessment of consequences

of project activities

realization

5

Standard for state information systems and projects audit

BOOK 1

General information about purposes, tasks, spheres of

application, sources of information, methods,

means and results, achieved on each stage of state information systems

and projects audit

General requirements, characteristics, rules and procedures of expert and

analytical activity

BOOK 2Methodical recommendations

BOOK 2Methodical recommendations

BOOK 3State information systems and

projects audit practices

BOOK 3State information systems and

projects audit practices

BOOK 4Software using scenarios

BOOK 4Software using scenarios

BOOK 5Glossary

BOOK 5Glossary