Netherlands 2007 ENG

The peer review team’s terms of reference focused on the quality of the performance audit reports issued by NCA, and their impact. The work drew on six performance audits published in 2005–2006, and two impact assessments. The peer review team examined NCA’s documented policies, and carried out extensive interviews with audit staff, as well as with all the members of the Board. Members of Parliament, civil servants in the ministries and other relevant stakeholders were also interviewed. The team did not examine the working papers of all the audits. The peer review team was given free access to all the relevant stakeholders, as well as free access to all relevant NCA documents.

The structure of this report:
Part 1: Introduction and the scope of the peer review
Part 2: Positive observations on performance auditing practice and reports
Part 3: Observations on what impact the reports have on government performance
Part 4: Observations on the potential for improving the performance audit products
Summary of suggestions for improvements

In particular the peer review set out to answer the following questions:

What is the quality of the NCA’s performance audits?
To what extent is performance auditing practice at the NCA in accordance with standards of good auditing practice as well as with international and NCA standards?
What factors can explain possible shortcomings in the quality of performance audits at the NCA?
What impact does NCA performance auditing have on government performance? The measurement of this impact should be based on both the NCA’s internal analyses of its impact and on the views of relevant stakeholders.
What recommendations can be given to the NCA to improve the quality of its work and the effectiveness regarding its performance auditing practice?