¢ ISO 38500 — Corporate Governance of Information Technology ¢ Evaluate current and future use of IT ¢ Direct preparation and implementation of plans and policies ¢ Monitor conforman
Trang 1What does the standard say?
¢ ISO 38500 — Corporate Governance of
Information Technology
¢ Evaluate current and future use of IT
¢ Direct preparation and implementation of plans and policies
¢ Monitor conformance to policies and performance against plans
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Trang 2What does the standard say?
¢ Six guiding principles
— Responsibility
— Strategy
— Acquisition
— Performance
— Conformance
— Human behaviour
Trang 3Governance — Management Engagement
Evaluate
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Trang 4What are we seeing in our audits?
¢ Some agencies are on the upward trend on the
maturity continuum of IT governance
¢ Some agencies regard the governance of IT as
something that relates to good practice rather than their front line business
¢ The Government has good guidance and policy material
¢ Successful implementation of these with the
appropriate balance that result in harnessing full benefits of programs and projects is challenging
Trang 5Conclusion
¢ Successful deployment and realisation of
potential value of IT needs active, informed and effective direction and control by senior
management
¢ Deployment of the IT strategy needs to be complemented with enhanced business
environment to ensure that modern
technology is utilised to its full potential
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Trang 6Queensland
Audit Office
Importance of External
Audit to a Board / Audit
Committee
Julie-Anne Schafer
Non-Executive Director
LLB (Hons), Member AICD (Australian Institute
of Company Directors), Member ANZIIF (Australian
and New Zealand Institute of Insurance and Finance) WEENStAND Enhancing public sector accountahilia
Trang 7Queensland Audit Office 2010-11 Financial Audit Update
ACCOUNTING FOR GOVERNMENT GRANTS AND
OTHER ASSISTANCE
Alison Rayner, CA Principal Accountant
AWE OTT Elite!
Government
Trang 8
Session Outline
Framework
— Departments & Statutory bodies
— Government Owned Corporations (GOCs)
— Local Governments
¢ — Accounting for Government Grants & Other Assistance
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Government
Trang 9
Queensland Treasury Role of Treasury's Financial Management Branch
the Financial Management Branch
— develops accounting and financial management policy
— provides advice on accounting, commercial and governance
matters
— administers and maintains financial management legislation
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Government
Trang 10
Queensland’s Legislative Framework for Financial Management
Constitution Act 1867 and Constitution of Queensland 2001
| Governor | Policy outside the
legislative framework Parliament
Act 2001 Ministers
———— —ˆ
Executive Council Executive Council
Minutes
Local Councils Departments, Statutory Bodies and Government Owned Corporations ———-
as Legislation administered by Queensland Treasury
Legislation
Government and wne Enabling | Handbook —— Planning Corporations Act Legislation
Act 2009 Government Financial Act 2009 Cabinet H ndb ah
Corporations Act 1982 Annual Governing
Regulation 2004 Fi inancial ; | Appropriation Queensland series
Corporations Regulation Financial and Financial
(Central 1997 Performance Management Queensland Management Practice Manual Ports Authority ) Standard 2009 —— Other Local Regulation 2004
Nano Treasury Financial
egulations g Subsidiary Policy Subsidiary Policy Subsidiary Policy Circulars
Arrangements)