accountability & integrity in financial management - from...

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

Terima Kasih

alan@jpm.gov.my

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