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EU auditors and policymakers continue accountability dialogue | Public Finance International publicfinanceinternational.org 

EU auditors and policymakers continue accountability dialogue

By Judith Ugwumadu | 16 October 2014

Auditors, policymakers and parliamentarians have entered into fresh talks on how to improve the European Union’s fragile accountability system. 

A high-level conference held in Brussels on October 14 considered how accountability throughout the EU could be improved. 

The European Court of Auditors described the current system as a ‘complex and enormous industry’ and said it was not surprised to hear of the risk of growing accountability gaps, overlaps and deficits. 

ECA president Vítor Caldeira said: ‘Effective democratic scrutiny and efficient public audit go hand-in-hand. They contribute to legitimacy by making it clear to the EU’s citizens what progress is being made, for example in improving the economy, increasing employment prospects, securing the union’s borders, or protecting the environment, and at what cost.

'But for that to happen, the right accountability arrangements need to be in place at EU and national level.’

In September, the ECA issued its first landscape review, which put forward a model for accountability based on six elements. These were:

•   clear definitions of roles and responsibilities across the EU and in           member states 

•   public assurance to the public about the achievement of EU policy objectives 

•   democratic oversight by parliaments 

•   feedback mechanisms to ensure improvement over time

•   independent external audit of EU bodies in relation to accounts and performance

•   adequate provisions for audit recommendations to be implemented and followed up  

Kevin Cardiff, ECA Member responsible for presenting the landscape review, said: ‘Many of the structures for accountability in the EU are set out in treaties and legislation. These will not change overnight. But the purpose of the ECA landscape review and today’s conference is to kick-start a discussion about what change is needed and how it might be implemented.’ 

The ECA is expected to publish its second landscape review next month, in which the EU auditors aim to identify the risks to the financial management of the EU budget.

The landscape review of accountability and audit in the EU can be read here.

More documents from the conference are available here. 

Moscow Statement

The "Moscow Statement" adopted as the official result of the II ASOSAI-EUROSAI Joint Conference held in Moscow from 25 to 26 September 2014.

Click here for the full version

TERMINOLOGY STANDARDIZATION OF MONGOLIAN TECHNICAL VOCABULARY

TERMINOLOGY STANDARDIZATION OF MONGOLIAN TECHNICAL VOCABULARY

I have written several formal recommendations to both the former ATVET and its successor, the new TVET, as well as Oyu Tolgoi concerning issues related to technical terminology. The logic for these recommendations came from my consulting work with Oyu Tolgoi, visits to 10 public and 4 private technical institutions as well as reviews of numerous existing dictionaries and word lists (glossaries). In the following, I have compiled the discrete comments in an amalgamated recommendation.

OBJECTIVE

Use of professionally developed bilingual (Mongolian/English) competency-based curricula with clear outcomes related to the work required by most international companies and using a standardized technical terminology

RATIONALE

Through the combination of my own translation team’s efforts, discussions with OT internal translators, OT provider translators, higher education institutions, Mongolian technical specialist contacts elsewhere, and perusal of definitions from at least 6 technical dictionaries, I can confidently say that there is a dearth of uniformity in technical terms leading to confusion and potential safety concerns. This is caused by the changes in both education and technology, resulting in older technicians being more familiar with Russian terms, while younger ones are current with some English terminology, thus availing translation for one technical term in two to three different ways.

For some English terms there is no Mongolian word, although there may be no need to translate all technical words into Mongolian. Some translators try to “Mongolianize” terms, while others favour anglicizing them. Ongoing monitoring of assessment processes which I have been involved with has thus elicited several terminological errors and the replacement of more common usage terms. Although the Mongolian Agency for Standardization and Metrology (MASM) has a standardization mandate, it has focused on sectors other than TVET up to now. The foregoing predicates a need for a committee to standardize technical terminology in Mongolia.

Dictionaries

A common issue with some existing technical dictionaries is that the words are ordered thematically, not alphabetically, making it difficult for non-specialists to find specific terms. Comprehensive indexes are also lacking and there is a dearth of uniformity in technical terms.

Translation:

At least six dictionaries are available on-line, with another half dozen hard copies purchasable at various bookstores and academic publishers in Mongolia. OT itself has a compilation of human resource and technical terms, while private providers have developed their own glossaries.

Cooperative effort:

Currently there is no coordination of government, companies and institutions working separately on similar projects: e.g. one major multinational in Ulaan Baatar has 6 translators working on technical manuals from English to Mongolian for their use; their translations, once vetted for relevance, could be standardized for the trades they covered, with due credit given; while similar products by other entities could be also standardized, thus avoiding duplicative efforts and abetting the sharing of cooperative efforts. However, at present each company develops and retains its own translations.

Safety:

Having had incidental discussions with numerous subject-knowledgeable staff, it became evident that some safety manuals were found to be deficient in the translation leading to potential safety issues; the reason for this was that the content in the Mongolian language does not look or sound really Mongolian, but rather is a literal[1] translation. While effort had been extended to make the translations identical to the English, when Mongolians read them, the sentences become unclear or unfinished or incoherent. In some, what is described in the middle is transformed again by the end.

PROPOSAL

There need be a thorough review of all manuals with the help of Mongolian linguists, expatriate translation along with firm-specific and other technical experts. Properly written, the public and staff will perceive the information positively and Mongolian documents would become truly standard setting.

I therefore advocate for a national technical terminology standardization commission to set the standard technical terminology so that all institutes throughout Mongolia, especially as they update and expand their curricula, use the same vocabulary. Such a commission could be responsible for:

·       Standardization of terminology

·       Preparation of specialized glossaries for each trade

·       Revision of glossaries produced by foreign operators and clients

·       Storage, management and dissemination of terminology

Respectfully submitted,

Ivan G. Somlai
Director - Global Collaboration (http://globalcollaboration.blogspot.ca/)Ivan.Somlai@INSEAD.edu (alternatively, ivansomlai@gmail.com)Associate - Centre for Asia Pacific Initiatives, University of Victoria (www.capi.uvic.ca/)
Managing Editor (since 2006) - International Journal of Social Forestry (www.IJSF.org)Skype & LinkedIn---Ivan G. Somlai

---

[1] Literal language refers to words that do not deviate from their defined meaning, most common in machine-aided translations. Figurative language refers to words, and groups of words, that exaggerate or alter the usual meanings of the component words. Idiomatic translation conveys the meaning of the original, or source text, by using equivalent language and the forms and structures of the target language, in order to produce a translation that reads like an original.

Printed with authorization from the author

Mongol Scripts

Herein is listed some 11 different scripts that have been used to write the Mongol language during the past 800 years from the days of Chinggis Khaan until the present day. The section for each script contains an example of the word "Mongol" in that script along with a brief history of its usage. Many have scans from Mongolian books that chart how the symbols are used compared against another script such as Latin, Cyrillic or Tibetan and have links to more information where available. The examples are my own attempt at reconstructing the script from the information provided. Click here to read more

Strategic Plan 2011-2017 EUROSAI

 In its Strategic Plan 2011-2017 EUROSAI has committed itself to provide high quality translation of the ISSAIs and INTOSAI GOVs into the official EUROSAI languages.

 Goal Team 2 promotes the translation of the standards into Russian (the only EUROSAI working language in which they do not already exist) and provides them on this website.

Goal Team 2 also offers other materials and documents related to the ISSAI framework in its section

 SAIs that wish to translate the ISSAI into their national languages should observe the Translation policy of the INTOSAI PSC.

 The INTOSAI Development Initiative (IDI) has launched a web portal for the ISSAI Implementation Initiative (3i Portal) which aims at creating and sharing knowledge and information regarding the implementation of ISSAIs.

For more information please click here

ISSAI Translation Policy

In connection with the translation into Mongolian, please note that you are only allowed to translate the Practice Notes that are included in the Financial audit guidelines. 

The reason is that all these guidelines (excluding ISSAIs 1000 and 1003)  are based on the IAASB’s International Standards of Auditing – the ISAs - and the ISAs are subject to copyright by IFAC. 

Please consult ISSAI 1000 and the ISSAI website: 

http://www.issai.org/translation-policy/ 

for further details on IFAC’s very strict 
translation policy regarding the ISAs that are included in ISSAIs 1200-1810 and INTOSAI’s less strict translation policy regarding all the other ISSAIs/INTOSAI GOVs.

Translating the ISSAIs

Ensuring that the ISSAIs are available to SAIs in the best possible format is a priority for INTOSAI and the Professional Standards Committee.

SAIs are therefore welcome to translate the ISSAIs as long as they observe the rules concerning translation of ISSAIs and translation of ISAs and ISQC1.

Translation of ISSAIs

If you want to translate an ISSAI that does not include an ISA/ISQC1, please be sure to indicate the source of the auditing standard/guideline in the final translated document. The source should be displayed as follows:

Source:

INTOSAI Professional Standards Committee

PSC Secretariat

Rigsrevisionen (SAI of Denmark)

St. Kongensgade 45

DK-1022 Copenhagen K

DENMARK

www.issai.org

INTOSAI General Secretariat

Rechnungshof

Dampfschiffstrasse 2

AT-1033 Vienna

AUSTRIA

http://www.intosai.org/

Translation of ISAs and ISQC1

INTOSAI cooperates with the International Federation of Accountants (IFAC) to enable INTOSAI to draw upon IFAC's International Standards of Auditing (ISAs) and the International Standard on Quality Control (ISQC) 1 in the development of the International Standards for Supreme Audit Institutions (ISSAIs).

IFAC has entered into specific agreements with its designated translating bodies in regard to the translation of these standards.

 

How to obtain/purchase a copy of the translated ISAs/ISQC1

If a Supreme Audit Institution (SAI) wishes to obtain/purchase a copy of the complete text of the translated ISAs or ISQC1, it may do so by contacting IFAC's designated translating body in the particular country.

 

Reproduction and distribution of translated ISAs/ISQC1

If a SAI wishes to reproduce or distribute the complete text of the translated ISAs or the translated extracts from ISQC1, for example in an audit manual, guidelines, or as the basis for the SAI's own standards, the SAI must first contact the designated translating body.

The designated translating body would then need to obtain the appropriate sublicensing rights from IFAC. Once the necessary sublicensing rights have been granted by IFAC to the designated translating body, that translating body may enter into an appropriate agreement with the SAI for this purpose.

The designated translating body may choose to charge an amount for use of the translations in order to assist the translating body in recovering some of its translation costs.

Find more information on:

• policy statements and other relevant information: http://www.ifac.org/Translations/
• available translations: http://www.ifac.org/Translations/database.php
• further information may also be obtained from IFAC permissions@ifac.org or
• the relevant translating bodies.

Source: http://www.issai.org/translation-policy/ 

ISSAI Standards Already Translated into Mongolian by Previous Projects

ISSAI 1 - The Lima Declaration

                           Click here for Russian version - ISSAI 1 Лимская декларация

                           Click here for Mongolian version - ИССАИ 1 - Лимагийн тунхаглал

HANDBOOK OF INTERNATIONAL AUDITING, ASSURANCE, AND ETHICS PRONOUNCEMENTS
                           Click here for English version

АУДИТ, БАТАЛГААЖУУЛАЛТ БА ЁС СУРТАХУУНЫ ОЛОН УЛСЫН ТУНХАГЛАЛУУДЫН ГАРЫН АВЛАГА
                           Click here for Mongolian version
Source: http://www.audit.mn/mn/index.php/standart-mn/menu-st-issai

Index Индекс	Standard Name Гарчиг	Download Татаж авах
	Compliance Audit Guidelines:	here
ISSAI 4000 - 4200  ISSAI 4000	- Нийцлийн аудитын гарын авлагын ерөнхий танилцуулга	татах
ISSAI 4100	- Санхүүгийн тайлангийн аудитаас тусдаа гүйцэтгэх нийцлийн аудитын гарын авлага	татах
ISSAI 4200	- Санхүүгийн тайлангийн аудиттай хамаатай нийцлийн аудитын гарын авлага	татах

Project TOR: ISSAI Standards to be Localized in Mongolia

Project Name: 

TECHNOLOGICAL INNOVATION AND EDITING OF TRANSLATION & LOCALIZATION OF INTERNATIONAL STANDARDS FOR SUPREME AUDIT INSTITUTIONS (ISSAI & INTOSAI GOV)

Type of the Project : Consulting Services 

Client: NATIONAL AUDIT OFFICE OF MONGOLIA

Project TOR: 

Organization of translation quality control, quality assurance and reception using the following criteria:

1) Content fully translated from English original;

2) Mongolian language wording and composition is acceptable;

3) Use of unified terminology and vocabulary

List of ISSAI Standards to be translated into Mongolian and localized.

№	ISSAI Standards
Prerequisites 4 Supreme Audit Institutions Functioning
1	ISSAI 10	Mexico Declaration on SAI Independence
		Foreword
2	ISSAI 11	INTOSAI Guidelines and Good Practices Related to SAI Independence
		Appendix
3	ISSAI 12	Value and Benefits of SAIs - making a difference to the life of citizens
4	ISSAI 20	Principles of Transparency and Accountability
5	ISSAI 21	Principles of Transparency - Good Practices
6	ISSAI 30	Code of Ethics
		Notes to ISSAI 30
7	ISSAI 40	Quality Control for SAIs
		Implementation guidance and tools
Fundamental Auditing Principles
1	ISSAI 100		Fundamental Principles of Public Sector Auditing
2	ISSAI 200		Fundamental Principles of Financial Auditing
3	ISSAI 300		Fundamental Principles of Performance Auditing
4	ISSAI 400		Fundamental Principles of Compliance Auditing
Level 4: Auditing Guidelines
Financial Audit:
1	ISSAI 1000				General Introduction to the INTOSAI Financial Audit Guidelines
2	ISSAI 1003				Glossary to Financial Audit Guidelines
3	ISSAI 1200				Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards of Auditing
4	ISSAI 1210				Terms of an Engagement
5	ISSAI 1220				Quality Control for Audits of Historical Financial Information
6	ISSAI 1230				Audit Documentation
7	ISSAI 1240				The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
8	ISSAI 1250				Consideration of Laws and Regulations in an Audit of Financial Statements
9	ISSAI 1260				Communication with those Charged with Governance
10	ISSAI 1265				Communicating Deficiences in Internal Control to Those Charged with Governance
11	ISSAI 1300				Planning an Audit of Financial Statements
12	ISSAI 1315				Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment
13	ISSAI 1320				Materiality in Planning and Performing an Audit
14	ISSAI 1330				The Auditor’s Responses to Assessed Risks
15	ISSAI 1402				Audit Considerations Relating to Entities Using Service Organisations
16	ISSAI 1450				Evaluation of Misstatements Identified during the Audit
17	ISSAI 1500				Audit Evidence
18	ISSAI 1501				Audit Evidence - Specific Considerations for Selected Items
19	ISSAI 1505				External Confirmations
20	ISSAI 1510				Initial Audit Engagements - Opening Balances
21	ISSAI 1520				Analytical Procedures
22	ISSAI 1530				Audit Sampling
23	ISSAI 1540				Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related Disclosures
24	ISSAI 1550				Related Parties
25	ISSAI 1560				Subsequent Events
26	ISSAI 1570				Going Concern
27	ISSAI 1580				Written Representations
28	ISSAI 1600				Special Considerations  -  Audits of Group Financial Statements (incl. the Work of Component Auditors)
29	ISSAI 1610				Using the Work of Internal Auditors
30	ISSAI 1620				Using the Work of an Auditor's Expert and Management
31	ISSAI 1700				Forming an Opinion and Reporting on Financial Statements
32	ISSAI 1705				Modifications to the Opinion in the Independent Auditor's Report
33	ISSAI 1706				Emphasis of Matter Paragraphs and other Matter(s) Paragraphs in the Independent Auditor's Report
34	ISSAI 1710				Comparative Information - Corresponding Figures and Comparative Financial Statements
35	ISSAI 1720				The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
36	ISSAI 1800				Special Considerations - Audits of Special Purpose Financial Statements
37	ISSAI 1805				Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
38	ISSAI 1810				Engagements to Report on Summary Financial Statements
Performance Audit
1	ISSAI 3000			Implementation Guidelines for Performance Auditing
				Appendix
2	ISSAI 3100			Performance Audit Guidelines: Key Principles
				Appendix
4.2. Guidelines on specific subjects (ISSAI 5000 - 5600)
Audit of International Institutions
1	ISSAI 5000					Principles for Best Audit Arrangements for International Institutions
						Appendix
2	ISSAI 5010					Audit of International Institutions - Guidance for Supreme Audit Institutions (SAIs)
Environment
1	ISSAI 5110			Guidance on Conducting Audits of Activities with an Environmental Perspective
2	ISSAI 5120			Environmental Audit and Regularity Auditing
3	ISSAI 5130			Sustainable Development: The Role of Supreme Audit Institutions
4	ISSAI 5140			How SAIs may co-operate on the audit of international environmental accords
Privatization
1	ISSAI 5210			Guidelines on Best Practice for the Audit of Privatisations
2	ISSAI 5220			Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions
3	ISSAI 5230			Guidelines on Best Practice for the Audit of Economic Regulation
4	ISSAI 5240			Guidelines on Best Practice for the Audit of Risk in Public/Private Partnerships (PPP)
	ISSAI 5240			Appendix
IT-audit
1	ISSAI 5310			Information System Security Review Methodology - A Guide for Reviewing Information System Security in Government Organisations
Public Debt
1	ISSAI 5410			Guidance for Planning and Conducting an Audit of Internal controls of Public Debt
				Appendix
2	ISSAI 5411			Debt Indicators
	ISSAI 5411			Appendix
3	ISSAI 5420			Public Debt: Management and Fiscal Vulnerability: Potential Roles for SAIs
4	ISSAI 5421			Guidance on Definition and Disclosure of Public Debt - Appendix
5	ISSAI 5422			An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt
6	ISSAI 5430			Fiscal Exposures: Implications for Debt Management and the Role for SAIs
7	ISSAI 5440			Guidance for Conducting a Public Debt Audit - The Use of Substantive Tests in Financial Audits
Disaster-related Aid
1	ISSAI 5500			Introduction to Guidance for Audit Work on Disaster-related Aid
2	ISSAI 5510			Audit of Disaster Preparedness
				Appendix
3	ISSAI 5520			Audit of Disaster-related Aid
				Appendix
4	ISSAI 5530			Adapting Audit Procedures to Take Account of the Increased Risk of Fraud and Corruption in the Emergency Phase following a Disaster
5	ISSAI 5540			Use of Geospatial Information in Auditing Disaster Management and Disaster-related Aid
	ISSAI 5540			Appendix
Peer Reviews
1	ISSAI 5600			Peer Review Guidelines
				Appendix

Plus

INTOSAI GOV 9100-9250 Guidelines for Internal Control Standards for the Public Sector