SERBIA: IT Performance Audit “Local Tax Administration Information System Management"
The State Audit Institution of the Republic of Serbia conducted a performance audit titled “Local Tax Administration Information System Management (LTAISM)”. The goal of the audit was to assess quality management of LTAISM and to determine whether confidentiality, availability and integrity was provided regarding information, data, documents and applications in information system.
The SAI report revealed that, in addition to significant improvements of management information system, it is necessary to improve user communication and management of data received from others records and registers.
Problems regarding determining and collecting own income of local self-governments, especially collecting property taxes, may be the result of inadequate management of information system of local tax administration, said Dr. Dusko Pejovic, SAI President and Auditor-General at the press conference when presenting the report.
Audit revealed that availability of LTAISM information, data and documents was improved by establishment of a unified system in the Government Data Center, at the same time reducing risks which may arise due of system failures. Integrity of LTAISM information, data and documents was not fully provided because it largely relies on the data taken over from external systems and registers without labeling data sources, which may result in not being able to determine the authenticity, non-repudiation and completeness of data. Confidentiality of information, data and documents used in LTAISM was not fully provided, because the data, documents and information taken over from others records and registers, are kept without crypto-protective tools.
SAI has come to the conclusions in the report through assessment of three components of information model, availability, integrity and confidentiality of data.
State Audit Institution issued audit recommendations to audited entities for the purpose of improving this field of operations.
