For people with visual impairments
The parallel audit was focused on assessment of efficiency of Public Debt Management Information Systems (PDMIS) functioning in jurisdictions of the participating SAIs. The primary objective of the audit was to ascertain:
- whether the management and control processes of national Public Debt Management Information Systems were in place, and
- whether the reviewed information systems were equipped with adequate general and application controls and if they were properly implemented.
Taking into consideration the parallel audit observations and findings the participating SAIs expressed the following key recommendations to the respective national governments:
- To develop/update PDM information system(s) strategy based on risk assessment procedures and in line with entity’s business processes providing its gradual integration with related financial and budget management information systems.
- To ensure strengthening of PDMIS security policy and access control procedures, including proper business continuity planning and segregation of duties among the debt management personnel and system administration staff.
- To reinforce PDMIS capacities by maintaining reliable operational and application controls along with establishing reasonable internal audit and help-desk support.
