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Training Programme for Operational Internal Auditors

Training Programme for Operational Internal Auditors. Marija Matek, Training Coordinator for Internal Auditor s Ministry of Finance - Cro a tia , Central Harmonisation Unit Ohrid , September 26 - 29 2011.

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Training Programme for Operational Internal Auditors

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  1. Training Programme for Operational Internal Auditors Marija Matek, Training Coordinator for Internal Auditors Ministry of Finance - Croatia, Central Harmonisation Unit Ohrid, September 26 - 29 2011

  2. T&C systems presented in Moldova Moldova – Cristina Scerbina Hungary – Edit Nemeth Croatia – Marija Matek Bulgaria – Svilena Simeonova

  3. Harmonized model: Training, certification and career perspective scheme CGAP SPEC CAE Specialized and highly qualified Level 2 - Certification Senior internal auditors One year maturation of experience Level 1 - Diploma Junior internal auditors Preparation coursed held at national level Public administration human resources Source: Frederic’s report 01/04/2009

  4. One year maturation of experience Level 1 – Diploma Junior internal auditors Module 1 – Governance in the public sector and PFM legal and institutional system (1w) Module3 – Objectives, risk and controls in public sector system and processess (2w) Module 4 – Simulation of IA (1w) Module 2 – Standards and methodology of IA (2w) IA Manual Body of knowledge

  5. Governance in the public sector for IA OECD principles for good governance PIFC CHU Internal audit IA Standards intro IPPF FMC Managerial accountability Budget cycle (1h) Preparation Execution Reporting Role of IA Public procurement (1h) External audit Other functions Inspection Other supervision services Module 1 – Governance in the public sector and PFM legal and institutional system (1w)

  6. Ethics Code of ethics for public servants IA Code of ethics Internal control standards INTOSAI IC Standards for public sector COSO Model concept Control environment Risk management Information and Communication Control activities Monitoring Internal Audit COSO model connected with country legal framework Module 1 – Governance in the public sector and PFM legal and institutional system (1w)

  7. IA Legal framework and standards (in detail) National legal framework National IA standards IPPF Mission, role and function IA Charter IA Methodology/manual Planning of IA Audit universe Risk assessment methodology Software Strategic link with Risk management process Link with institution plans Management priorities Annual IA budgeting Human resources Finances Other resources Module 2 – Standards and methodology of IA (2w)

  8. Frequently asked questions/answers Examples IA Execution IA Services Assurance assignments Regularity/Compliance Performance Advisory assignments Audit approach-scope System based (approach) Transaction oriented Financial (not for IA) Information technology Planing and preliminary activities Risk assessment Fact finding sheet - SIGMA example Internal control assessment Tools and techniques Sampling Testing Communication Interviewing Working papers Standard forms Permanent file Current file Evidence evaluation Frequently asked questions/answers Examples IA Reporting Individual audit report Module 2 – Standards and methodology of IA (2w)

  9. Draft report Structure Timing/stages Reporting lines Final meeting Action plan Management response Final report Follow up Other reports CHU annual report IA annual report to management Annual opinion on internal control Other periodical reports Frequently asked questions/answers Examples IA Quality assessment and Improvement programme Module 2 – Standards and methodology of IA (2w)

  10. QA and improvement programme Capability model IIA-level 2 Key Performance Indicators Tools and techniques Internal QA for individual audits Peer review External CHU annual Other bodies Module 2 – Standards and methodology of IA (2w)

  11. Budget cycle Preparation Budget classifications Execution Accounting system Managerial accounting-optional Cost accounting Payroll Petty cash Reporting Financial reporting Other reports Public procurement Human resources management Optional (for 2nd level) Planning and programing (optional) Strategic KPI- understanding See also: Monitoring system (optional) Program budgeting (optional) Annual Module3 – Objectives, risk and controlsin public sector system and processess (2w)

  12. Project management (optional) EU funds Monitoring system (optional) Grants and subsidies (optional) IT system (intro) (optional) Government management information management systems COBIT ISO 27000 Module3 – Objectives, risk and controlsin public sector system and processess (2w)

  13. case study hand on training IA Communication and reporting Module 4 – Simulation of IA (1w)

  14. Topics for future workshops CGAP SPEC CAE Specialized and highly qualified Level 2 - Certification Senior internal auditors • CHU networking tools • Training for Heads of Internal audit unit • Continuous professional development for internal auditors • E-learning - virtual library • Mentoring in practical audits • Written examination procedure • Retention of certified IA • Trainers guides and instructions • Role of IA in corruption prevention

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