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COUNTINOUOS PROFESSIONAL TRAINING OF INTERNAL AUDITORS IN HUNGARY

COUNTINOUOS PROFESSIONAL TRAINING OF INTERNAL AUDITORS IN HUNGARY. EDIT NÉMETH, HUNGARY. THE CONCEPT. Our traning system has two level Basic level – PIFC I. Second level – PIFC II. (every two years, no exam) Differences (there is exam at basic level)

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COUNTINOUOS PROFESSIONAL TRAINING OF INTERNAL AUDITORS IN HUNGARY

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  1. COUNTINOUOS PROFESSIONAL TRAINING OF INTERNAL AUDITORS IN HUNGARY EDIT NÉMETH, HUNGARY

  2. THE CONCEPT • Our traning system has two level • Basic level – PIFC I. • Second level – PIFC II. (every two years, no exam) • Differences (there is exam at basic level) • If somebody doesn’t participate on basic or second level courses – sanction: delete from register – may lost their job

  3. THE CONCEPT • E-learning (for free) • Face-to-face training (~25 Euro) – one day in group (13-40 person) • Face-to-face training is more like a consultation with more examples, case study and opportunity to ask from well experienced trainers • 2012 is the first year we had PIFC II. courses (not only for IAs!)

  4. THE MODULES • Everybody should choose one (if somebody want to attend more – they have to pay full price for it) • System audit • Value for money audit • Audit of public procurement • Control and audit of EU funds

  5. CONTENT OF SYSTEM AUDIT MODULE • Basic (definition, legal and professional background etc.) • What is „system”? What is the object of the audit? • How we can identify the object of the audit? • System audit – internal control system audit • The process of system audit • Audit tools and techniques used for system audit (with examples) • Evaluation of the system, reporting • Case study (only in face-to-face training)

  6. CONTENT OF VALUE FOR MONEY AUDIT MODULE • Basic (definition, legal and professional background etc.) • How we can measure performance? Performance indicators • How we can identify the object of the audit? • The process of VFM audit • Specialities of VFM audit (preparation phase, pre-study) • Audit tools and techniques used for VFM audit (with examples) • Evaluation of the performance, reporting • Case study (only in face-to-face training)

  7. CONTENT OF AUDIT OF PUBLIC PROCUREMENT MODULE • Basic (definitions, legal and professional background etc.) – in this case the legal background is 70% of the module • What is public procurement? How we can audit? • Risk factors of public procurement • The processes, types of public procurement • Evaluation of the system, reporting • Case study (only in face-to-face training)

  8. CONTENT OF CONTROL AND AUDIT OF EU FUNDS MODULE • Basic (definitions, legal and professional background, institutional structure etc.) • First level control (document based an on the spot checks) • Second and third level control • Sampling • Error rate • Risk factors of EU funds • How we can audit a project inside the beneficiary? • Case study (only in face-to-face training)

  9. TASKS OF CHU • Coordination of the preparation and approval of content • Elaboration of presentations • Preparation of trainers • Ensure the financial source for e-learning (from central budget) • Management of courses (through NAV KEKI – they coordinate the courses)

  10. FUTURE • In 2013 we will introduce two new modules: public accounting and audit of IT • Further development of modules (more examples and case studies) • Local government specific modules • Publish of the full content of the modules on the website of the government

  11. THANK YOU FOR YOUR KIND ATTENTION! Ms. Edit Németh edit.nemeth@ngm.gov.hu

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