加强波兰公共服务连续性计划的审计：内部审计职能的最佳做法

Best practices for internal audit functions ENHANCING AUDITING OF PUBLIC SERVICE CONTINUITY PLANS IN POLAND © OECD 2024 This document was produced with the financial assistance of the European Union. The views expressedherein can inno way be taken to reflect the official opinion of the European Union. This document and any map included herein are without prejudice to the status of or sovereignty over anyterritory, to the delimitation of international frontiers and boundaries and to the name of any territory, cityor area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities.The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalemand Israeli settlements in the West Bank under the terms of international law. The project was funded by the European Union via the Technical Support Instrument, and implementedby the OECD, in cooperation with the European Commission. This paper was approved and declassified by thePublic Governance Committeeon14November2024. © OECD 2024 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancybetween the original work and the translation, only the text of original work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.Theopinions expressed and argumentsemployed in this adaptation should not be reported as representing the official views of the OECDor of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your Any disputearising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA)Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be on About This Paper The COVID-19 pandemic crisis highlighted several areas where governments must improve in how theymanage crises and extraordinary events, including the challenges affecting the delivery of critical publicservices. Part of those challenges included those related to digitalisation. Thispaperis designed to inform and support all public sector internal audit practitioners working withininternal audit functions and all other functions performing audit or assurance related activities, eitherdirectly or indirectly, within Poland. It will describe the context surrounding the auditing of public servicecontinuity plans along with the implications and experiences related to digitalisation in the public service.Itisvital that all aspects of digitalisation are considered to ensure continuity plans remain relevant and upto date. Thisguidancediscusses the elements of a business continuity plan and details the aspects of performanceauditing and digitalisation in relation to the following topics: selecting audit type, resources, objectives,scope, risk assessment, criteria, involvement of stakeholders, checklist recommendation and necessarycompetencies to support auditors. It will contribute to the preparedness of internal audit functions acrossall levels of government in Poland.It guidespractitionersinprovidingassurance that an organisation’sgovernance of the continuity processes and related risksareeffective and in line with the organisation’sobjectives.This will further help organisations be better prepared in the event of an emergency orextraordinary event. Thisguidancedescribes international regulations related to continuity and the elements of the standardsrequired. These elements include the context of the organisation, leadership, planning, support, operation,performance evaluation and improvement. It further describes the business continuity management policyin Poland’s Ministry of Finance and the related responsibility. The guidance includes international good practice examples, including topics related to business continuitysuch as, toolkits, strategies and steps for an appropriate emergency plan. It also includes relevantexamples of auditing of continuity planning including examples of objectives, scope, criteria and relevantrecommendations. These examples provide guidance on structure and language which may be used whendeveloping a similar type of audit on continuity planning. The OECD would like to express its appreciation to the Poland Ministry o