Chamber of Control of Georgia

1
Chamber of Control of Georgia

• Strategy for Corporate Development and
  Reorganisation Implementation Plan

2
The Origins of Change

• Rose Revolution
• 2003 World Bank Country Financial Accountability
  Assessment and the following Government inspired
  Public Expenditure Management proposals
• The Chamber of Control recognises it must lead on
  public sector initiatives and to do so the CCG
  itself must reform
• CCG 5 year plan

3
Fundamentals

• CCG is the public sector independent auditor.
  This makes the CCG a key element of Georgias
  democratic system of government.
• Unique relationship with Parliament
• Independent of the Government of the day
• Reporting directly to Parliament
• CCG forms a vital link in the accountability
  chain from the public sector to the Parliament
  and through Parliament, to the Georgian people

4
CCG 5 Year Plan

• Corporate plan
• Professional services
• Organisation and structure
• Governing law
• Human resources
• Information technology and Information systems
• Training

5
Corporate Plan

• Setting business objectives
• Formulate business strategies
• Communication tool for stakeholders
• Identify development needs
• Audit service delivery through quality work
• Motivating people and staff performance
• Improve business management

6
Professional services

• Performance audits
• Compliance and regulatory audits
• Financial audits
• Investigations

7
Organisation and Structure

• Major structural changes already in place to
  reflect the new service culture
• Outstanding developments
• Training department
• IT department

8
Governing Law

• Audit or control ?
• Expand professional services
• Independence
• International benchmark standards
• Code of ethics
• CCG independent audit
• Qualifications of auditors
• Balancing powers of CCG and rights of auditees

9
Human Resources

• Optimising staff numbers
• Time management
• Recruiting procedures
• Audit department job descriptions
• Motivating people

10
Information Technology and Information Systems

• Hardware is installed
• Software to be developed
• Systems management to be implemented
• IT steering group
• New IT department
• Information security
• Management information systems

11
Training

• Priorities
• Basic audit training
• Advanced audit training
• Computer audit specialism
• Links to internationally recognised accounting
  training
• General training and English language needs
• Management training
• Delivery of training

12
Pilipe Gogichaishvili
A good organised auditing system is the guarantee
of democracy, democratic institutions and
structures in Georgia - 1911

• First Auditor of independent Georgia 1918 - 1921