accountability & integrity in financial management - from...
TRANSCRIPT
Universiti Utara Malaysia
Seminar Kewangan dan Pengauditan Sektor Awam 2017 (SKPSA2017)
6 July 2017 Alan Kirupakaran, Pegawai Tadbir Urus kepada Menteri di Jabatan Perdana Menteri
Accountability & Integrity in
Financial Management
- From the Public Sector
Perspective
Contents
Effective Public Finance
Management
Contributing Factors
Government Initiatives
Q&A 2
Key Elements of Governance
Integrity Accountability
Transparency
Disclosure
3
Aggregate Financial Management
Operational Management
Fiduciary Risk Management
Governance
Source: An Introduction to Public Financial Management, ACCA Pakistan
Effective Public Finance Management
- 4 Key Objectives
4
Good
Financial
Management
is about
People
Structure
Culture
Processes
Mindset
5
o Right balance of
- Integrity
- Intelligence
- Energy
o Compatibility: Identify square
pegs in round holes
o Psychometric Integrity Testing
o Training
People
6
o Clear Reporting Lines and SOP
o Ownership
o Removing Discretionary Power
o Silo Mentality
o Poor Supervision
o Checks and Balance
o Secure Channel to Speak Up
o Staff Rotation
Structure
7
o Conflict of Interest
o Code of Ethics
o Collusion
o Corruption Risk Assessment
Processes
8
o Open Discussion
o Reward and Discipline fairly
o Foster Teamwork
o Discourage Favoritism
Culture
9
o Personal Integrity
o Independent
o Responsible
o Knowledgeable
o Fair
o Courageous
Mindset
10
PAC Review of AuG Report
- Power to summon Ministry and Agencies
Government Initiatives
11
JITU Framework
- Independent role of Internal Audit
- Direct reporting to AuG and Minister
- Collaboration between IA and CIO
Town Hall Media Briefing
- Held during release of each AuG Report
PAC Hearing
12
Parlimen Malaysia
Cadangan isu untuk dikaji …
Da
lam
an
Ketelusan:
- Penglibatan awam
- Polisi-polisi Integriti
Laporan Ketua Audit
Negara:
- Menangani isu-isu
tertunggak
- Langkah pencegahan
Tadbir Urus Dalaman:
- Mengurangkan red tape
(Automasi/ transaksi online )
- Latihan
Perolehan:
- Kaji proses perolehan
- Papar semua tender online
(termasuk tender terus) Lu
ar
Permuafakatan Anti
Rasuah:
- Dengan sektor swasta
- Pengawalseliaan sendiri
Melaksanakan Pakatan
Integriti (Integrity Pact):
- Projek > RM500 juta
- Pemantau luar: JAN,
SPRM, Pakar Industri
Pengerusi:
YB Menteri JITU Kementerian
JITU Kebangsaan
Laporan Kementerian
Pengerusi: KSU
Ahli: Ketua Jabatan/Agensi,
Audit Dalam, Penasihat
Undang-undang, S/U Bahagian
Urusetia: Unit Integriti (CeIO)
Dengan Jemputan:
Pakar Luar
Jawatankuasa
Kerja
JITU
Jabatan/Agensi
13
The STAR
14
Media Briefing
Mid stream Audit of Selected Projects
- Preventive in nature
Extension of Audit
- To cover State Owned Enterprises, Public
Interest Entities
Community Engagement (CIB)
- Budget review by external party
- Pilot project in Subang Jaya, Bandar
Melaka and Ajil, Terengganu
Initiatives (cont.)
15
Palestin Kyrgyzstan
Nepal
Timur Leste
Kenya
Liberia
16
Examples of CIB Projects
Top Management
Internal Audit
Integrity Unit
Public
Media
Civil Society
Key Stakeholders
17
“Whoever is careless with the truth in
small matters cannot be trusted with
important matters.”
Albert Einstein
“In looking for people to hire, you
look for three qualities: integrity,
intelligence, and energy. And if you
don’t have the first, the other two will
kill you.”
Warren Buffett
“You cannot measure integrity by percentages:
it’s all or nothing.
Related Quotes
18
