IPSAS Adoption in Tunisian Public Entities: Risk Management Assistance

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[...] CODO Serge Modernization of Public Accounting in Benin: The Challenges of Transposing International Public Sector Standards, Master's Thesis pages. DEMAZURE Sedack & DANIELLE Marie-France IPSAS Standards: Towards Quality and Comparability of Information Published by Public Sector Entities: Consolidation of the Accounts of the State of Geneva pages. Websites CFR Audit, Role and IPSAS Standards in Improving Public Sector Governance, URL: https://www.cfraudit.com/blog/role-des-ipsas-dans-lamelioration-de-la-gouvernance-du-secteur-public/#:~:text=L%27adoption%20des%20IPSAS&text=L%27adoption%20de%20telles%20normes,performance%20dans%20le%20secteur%20public. [Consulted in October 2024. Ministry of Finance of the Tunisian Republic, National Council of Public Accounting Standards, URL: http://www.finances.gov.tn/fr/le-conseil-national-des-normes-des-comptes-publics-cnncp [Consulted in October 2024. [...]

[...] Subsection 2 Role and duties of the chartered accountant A. Initial Audit Support B. Identification of needs and risks C. Conductor of the migration 4p. Section 2 Modalities of commercialization of the mission 6p. Subsection 1 Targets and Prospecting A. Public Entities: Ministries and Public Establishments B. Para-public Entities: Universities 2p. Subsection 2 Tarification of the Mission A. Tarification au forfait B. Fees of the Mission 2p. Subsection 3 Proposal for a Letter of Mission 2p. Part II Protocol for Accompanying the Implementation of IPSAS Standards 53p. [...]

[...] The IPSAS standards have thus been the subject of a transposition procedure engaged or completed by nearly 90 countries around the world. In doing so, the logic of normalization now forces countries that have remained on the sidelines of this dynamic to take steps towards their implementation: - On the one hand, the international standardization movement has experienced a notable acceleration following the sovereign debt crisis (2010-2012) which has allowed identifying gaps in public accounting practices; - On the other hand, the improvement of accounting standards in the private sector encourages investors to demand a progressive alignment of public accounting practices with these standards; - Finally, in a context of increasingly globalized exchanges, growing needs emerge in terms of comparability of accounts for public actors (international organizations) as well as private (investors, rating agencies). [...]

[...] Section 1 Points of attention related to the specific application of IPSAS 6p. Subsection 1 Assets Accounts A. Property, Plant and Equipment (IPSAS 17) B. Depreciation of Property, Plant and Equipment (IPSAS 21) C. Inventories (IPSAS 12) 1p. Subsection 2 The accounts of the passive and net position A. Provisions, passives and assets (IPSAS 19) B. Borrowing costs (IPSAS C. Employee benefits (IPSAS 25) 2p. Subsection 3 Financial Performance Statement of the Government A. Products of transactions with direct counterparty (IPSAS B. [...]

[...] Subsection 1 Assignment of roles and functions to stakeholders: RACI matrix A. Mobilize all concerned functions B. Operationalization of the RACI matrix 2p. Subsection 2 Mobilization of stakeholders: Gantt diagram A. Distribution and coordination of interventions B. Planning of resource management 2p. Subsection 3 Establishing an interactional framework to guide cooperation A. Change Management Organigramme B. Milestone Tracking 2p. Section 2 Implementation of Financial Transformations 6p. Subsection 1 Modification of Budgetary and Financial Regulations A. Modification of existing structures B. Migration Schedule 2p. Subsection 2 Modification of Financial Statements A. [...]