Work session:
How to audit wicked
problems
18.6.2014
The IX EUROSAI Congress
Session Steps:
- Opening remarks
Mr Marko Männikkö, Assistant Auditor General
National Audit Office of Finland
Mr Chris J. Mihm, Managing Director
International Journal of Government, GAO
- Two discussion groups (15 min) - to define the topics to the fishbowl
All Participants
- Two Fishbowl Conversations (~ 20 min each)
All Participants
How to audit wicked problems?
The work session addresses the different dimensions
needed to successfully approach the wicked problems and
interaction between levels
Strategic or policy/governance level
Steering /management level
Operative /grassroot level
How to audit wicked problems?
What do we mean by wicked problem?
Is it even possible to define it precisely?
Problem that is difficult or impossible to solve because of
incomplete, contradictory and changing requirements
We are not offering an answer but asking for your
experiences and interpretations
How to audit wicked problems?
Why is this relevant for performance audit?
– The risk that an audit will fail to add value: risk of
neglecting important factors and, as a consequence, not
being able to provide users of the audit report with
knowledge or recommendations that would make a real
contribution to better performance
(ISSAI 300.28)
How to audit wicked problems?
Why is this relevant for performance audit?
– Increasing number of topics are complex and
politically sensitive, not limited to an agency or
program level
– Increasing complexity and sensitiveness and
connection with values
– Policy level audit
– Attention on impacts more that processes
How to audit wicked problems?
Why is this relevant for performance audit?
Mr Chris J. Mihm, Managing
Director
International Journal of Government,
GAO
The Fishbowl Method
Step 1: Two discussion groups - 15 min
– Topic/task: to define 1 to 3 discussion topics / questions for the
fishbowl group
1. discussion
1. discussion
Step 2: One fishbowl discussion group twice - 20 min * 2
– Topic: the options to avoid the pitfalls?
2. discussion
1.
3. discussion
1.
We hope that discussing about
”wicked problems” will…
1. increase our understanding about the meaning of ”wicked
problems” for performance audit
2. help audit organisations to catch up new kinds of problems
or new dimensions in current problems
3. help us to see the different point of views about the
essence of ”wicked problems” for performance audit
4. awake common interpretations of ”wicked problems” for
performance audit
5. help us to navigate with ”wicked problems” if not find clear
means to control them at performance audit
Fishbowls Participants
Organisation
First name
Position
Timo
Stefanie
Marko
Joseph
Last name/ Family
name
Lehtinen
Ludes
Männikkö
Mihm
European Court of Auditors
National Audit Office Germany
National Audit Office Finland
International Journal of Government Auditing
European Court of Auditors
Vítor
Caldeira
Swiss Federal Audit Office
Court of Audit Republic of Slovenia
National Audit Office Finland
Audit Office Republic Of Cyprus
National Audit Office Finland
Michel
Tomaz
Timo
Christakis
Tuomas
Huissoud
Vesel
Oksanen
Chatziiosif
Pöysti
President of the European
Court of Auditors
President
President
Audit Counsellor
Senior Principal Auditor
Auditor General of Finland
National Audit Office Finland
Court of Auditors Portugal
Turkish Court of Accounts
Office of the Auditor General Kosovo
National Audit Office Sweden
Office of the Auditor General of Norway
Tammelin
Lopes
Girgin
Venhari
Gjerde
Fredriksen
State Audit Office of the Republic Croatia
Esa
Helena
Fevzi
Artan
Camilla
Camilla
Constance
Verica
Akrap
Assistant Auditor General
Member of the Court
Principal Auditor
Deputy Auditor General
Audit director
Head of the EUROSAI
WGEA secretariat
Assistant Auditor General
State Audit Office of the Republic Croatia
Ivan
Klesic
Auditor General
Administrator
EUROSAI Manager
Assistant Auditor General
Managing Director
Fishbowls topics ?