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Welcome to the Italian Corte dei conti

This area provides a short presentation of the Italian Supreme Audit Institution with a synthesis of its organization, functions and activities in the field of international relations.

News

Rio de Janeiro, 7-14 November 2022. XXIV International Congress of the Supreme Audit Institutions (INCOSAI)

The Italian Corte dei conti attended the XXIV INCOSAI, the triennial Congress of INTOSAI (International Organization of Supreme Audit Institutions), with the following delegation: Mr. Mauro Orefice, President of Chamber and Head of the International Affairs Office, Mrs. Elena Tomassini and Mr. Arturo Iadecola Deputy Prosecutors General at the Corte dei conti’s General Prosecutor’s Office and Mrs. Daniela Frattaroli Senior Officer at the International Affairs Office.
The event, organized by the Tribunal de Contas da União (Supreme Audit Institution of Brazil at Federal level), took place in Rio de Janeiro from 7 to 11 November 2022, and recorded the presence of delegations from over one hundred and twenty countries.
In the course of the Congress, in addition to the governance activities (presentation of the activities carried out over the past three years, planning of initiatives for the coming years, renewal of positions), intense discussions took place on topics of particular relevance, including, in particular, the audit activity relating to the managementof emergency situations. On this latter subject, President Mauro Orefice acted as rapporteur at the plenary assembly on 11 November.
Attention has also been paid to the jurisdictional functions. Presient Orefice held a speech in the side event of the Forum of Supreme Audit Institutions with jurisdictional functions, on the issue of the benefits for a SAI to hold such functions in addition to the audit ones, while Counsellor Tomassini and Counsellor Iadecola took part in a meeting, organized by the Prosecutor General of the Brazilian Tribunal de Contas, aimed at establishing a permanent liaison body between the public prosecutor’s judges.
On behalf of President Carlino, President Orefice took part in a restricted meeting of the Contact Committee of the Presidents of the EU Supreme Audit Institutions to prepare for the 2023 session of the Committee scheduled for next June.
The Italian delegation has also been involved in numerous bilateral events, especially with Latin American countries (Colombia, Ecuador, Mexico and Peru) on the strengthening of relations with the SAIs belonging to these countries and to the Latin American area in general, with a view also to possible bilateral visits to be held in 2023.
At the end of the Congress activities, the assembly of INTOSAI approved a concluding document, called "Rio Declaration" and deliberated the organization of the next INCOSAI in Cairo, Egypt, in 2025.

 

Rome - October 14, 2022 - External Audit Handover Process for The International Telecommunication Union (ITU)

The Corte dei Conti of Italy and the National Audit Office of the United Kingdom are aware that ensuring a smooth handover is the joint responsibility of both the predecessor and successor auditors. With this in mind, they declare to ensure that the handover process is in line with the «Handing-over guidelines for changes in the External Auditor in Organisations of the United Nations» which were drawn up in 2011 by the Panel of External Auditors of the United Nations, the Specialised Agencies and the International Atomic Energy Agency. They both have observed the highest degree of professional courtesy and that each of them has helped to ensure the handover process.
A meeting between the Corte dei Conti and the NAO was held on 14 October 2022. In the course of this gathering, the Corte dei Conti handed over and commented on:
• the most important risks of the mandate
• the current quality of ITU’s financial statements with respect to IPSAS implementation
• the current quality of the ITU’s internal control system with regard to the presentation of the financial statements
• the current situation in relation with IT (IT General Controls)
• the still open recommendations
The primary purpose of this meeting was to make sure all parties have the same level of comprehension of the accounting policies applied by ITU as a function of IPSAS.
Achieving this level of comprehension helps minimalize the risks of differing interpretation between the Supreme Audit Institutions, always with respect to their independence and the continuity of the audit activities as an important aspect of the reputation of both.
According to the mentioned meeting, the Corte dei Conti as the outgoing auditor believes to have furnished the incoming auditor with reasonable and adequate support in view of taking up this new function. The incoming auditor on the other hand states that he has had reasonable and adequate access to the information required for taking up office as the new external auditor for ITU.
Considering the good relations developed in the UN Panel of External Auditors, and with regard to the highest degree of professional courtesy, both Supreme Audit Institutions may continue to exchange information on ITU after signing this handover statement if they wish to.

 

Rome - October 13, 2022 - Vat Working Group - Core Group 1 Meeting within The Contact Committee Of The Presidents Of The Supreme Audit Institutions (Sais) of The European Union

On October 13, the Corte dei conti organized the VAT Working Group – Core Group 1 meeting in the context of the Contact Committee of the Presidents of the Supreme Audit Institutions (SAIs) of the European Union. The VAT Working Group – Core Group 1 is chaired by the Italian Supreme Audit Institution.
The meeting has been conducted in hybrid formula (in-person in Rome and on-line) with the participation of representatives of the Supreme Audit Institutions of Hungary, Poland and Spain and of the Italian Revenue Agency.
The focal point of the discussion was the e-invoicing and the analysis of its implementation by the Working Group members with a focus on the effectiveness of this tool in the fight against tax evasion.
The Italian Revenue Agency representatives illustrated the peculiarities of e-invoicing also as a simplification and digitalization tool and showed the results so far achieved; they also underlined that the Italian e–invoicing system can represent a best practice at European level.
The meeting was fundamental to consider e-invoicing benefits, both for business and fiscal profiles, with a look to future challenges to address at the European Union level to ensure the uniform application of this tool.
At the end of the working session, the members of the Working Group decided to share information on the functioning and state of the art of e-invoicing through the use of a survey.
The Corte dei conti was represented by Mr. Mauro Orefice, President of the Chamber for the Performance Audit on the Management of the State Administrations and Head of International Affairs Office and by Mr. Giulio Stolfi, Assistant Prosecutor General at the Regional Prosecutor’s Office for Basilicata Region and member of the Audit Chamber for EU and International Affairs.