Brochure. European Seminar International Audit Standards for EU Funded Projects. With Experts from:

Transcription

1 European Seminar International Audit Standards for EU Funded Projects 23 rd - 24 th May 2013, Berlin With Experts from: Brochure Audit Authority ERDF, Federal State of North Enterprise Estonia, Implementing Agency ESF and ERDF, Estonia 1

2 EUROPEAN SEMINAR International Audit Standards for EU Funded Projects Are you correctly using international audit standards in your audits of EU funded projects? Sound financial management of EU Funds is essential to ensure that all European funding resources are spent properly and efficiently. Audits of EU Funds have to follow international auditing standards, a duty which is described in Article 62 of the EU Regulation EC 1083/2006. These audit standards will continue to apply during the new programming period There is a large amount of standards issued by organisations such as IFAC, IIA, and INTOSAI which have to be adhered to when auditing EUfunded projects. These standards outline necessary steps to ensure the quality control of the audit of a financial statement, proper audit documentation, audit materiality, and external confirmations, to name a few. Auditors on all levels need to be able to apply these auditing standards to make sure that their audits are carried out in a professional manner. Learn how to use the different international auditing standards and improve the quality of your audit work at our European Seminar. Who is this seminar for? Directors, Heads of Departments or Units, Auditors, Controllers, Managers and other experts from all institutions involved in the management and control of projects co-financed through EU Funds such as: European Regional Development Fund (including ETC) European Social Fund Cohesion Fund European Agricultural Fund for Regional Development European Fisheries Fund European Refugee Fund European Return Fund European Fund for the integration of third-country nationals External Borders Fund As well as consultancies and audit companies working with and for the public sector and specialised in EU Funds 2

3 What will you learn at this seminar? How can you improve the quality of your audits by applying different auditing standards to audits of EU funded projects? What are the differences between the international auditing standards? What is the European Commission s approach to audits of EU Funds? How can you avoid the most frequent mistakes when auditing EU Funds? How to assess risk management according to IIA standards? What audit standards should you follow to ensure correct reporting? How can you match auditing standards to EU audit requirements? Your benefits Become more versatile Knowing different auditing standards makes you a more valuable asset to your institution Professionalise your work and gain certainty in applying international audit standards to your audits Become more efficient Save time by learning how to plan an audit correctly Discuss your problems with our audit experts and compare audit and control practice Benefit from best practice reports and case studies Strengthen your expertise in the field of EU Funds audits Network with experts and colleagues from all across Europe and exchange know-how Optional Course for the Master of Management in EU Funds This European Seminar is also an Optional Course for the Master of Management in EU Funds For further Information, please click here. 3

4 PROGRAMME DAY 1 International Audit Standards for EU Funded Projects Registration and Hand-out of Seminar Material Opening Remarks from the European Academy for Taxes, Economics & Law Welcome Note from the Speaker and Round of Introductions Expectations and experiences of the participants Overview of Relevant International Audit Standards for EU Funds Legal background for the application of international standards to audits of EU funded projects Available standards: - ISSAI and INTOSAI GOVs - IIA (update 2013) - ISA - EU best practice International Standards only for auditors? Coffee Break and Networking Opportunity How to Improve the Quality of Your Audit Work by Using International Auditing Standards IIA Standards and International Professional Practices Framework (IPPF) EU Funds audits and internal auditors How they are linked to each other Improving the quality of your work Which standards help you achieve it How auditors in Estonia started to implement IIA Standards Conforming with the standards BEFORE and AFTER achieving this privileged status Benefits and practical examples of following standards in everyday work procedures Helen Petrov, CIA, CGAP, CCSA, Director of Internal Audit, Enterprise Estonia (Implementing Agency for ESF and ERDF), Estonia Lunch Break and Networking Opportunity PATRICK WAMPER Head of the Audit Authority for ERDF in North Rhine- Westphalia, Ministry of Finance North Rhine- Westphalia, Germany Since 2006, Patrick Wamper has been the Head of the Audit Authority for ERDF in the Federal State of North Rhine-Westphalia in Germany. From 2004 until 2006, he acted as Deputy Head of the Independent Body for ERDF and ESF in the same Federal State. Furthermore, Patrick Wamper works as a lecturer at the State Academy for Advanced Training and has participated in twinning missions to strengthen local public financial control in Poland, Romania, Bulgaria, Montenegro and Azerbaijan. HELEN PETROV CIA/CGAP/CCSA Director of Internal Audit, Enterprise Estonia (Implementing Agency for ESF and ERDF), Estonia Since January 2012, Helen Petrov has been the Head of Internal Audit Unit at Enterprise Estonia, the Estonian Implementing Agency for ESF and ERDF. Previously, she worked at the Estonian Ministry of Finances EU Funds Audit Authority for ten years. During this time, she worked in positions such as Auditor, Head of Audit and Audit Quality Manager. In the latter position she was in charge of improving the quality of the Estonian Audit Authority and achieving conformance with international auditing standards. In , Helen Petrov acted as Chairman of the Board of the Estonian Institute of Internal Auditors. For the last three years, she has been a member of the Estonian Council of Internal Auditors Professional Practices. Helen Petrov is a Certified Internal Auditor (CIA), a Certified Government Audit Professional (CGAP) and holds the Institute for Internal Auditors Certification in Control Self Assessment (CCSA). 4

5 The European Commission s Approach to Audits of EU Funds Public Internal Financial Control Concept Single Audit Approach Audit Standards applied in practice Frequent mistakes when auditing EU Funds and how to avoid them - Functional independency - Planning of necessary resources - Risk based planning - Combined Assurance - Audit Plan Coffee Break and Networking Opportunity Workshop Apply International Audit Standards to an Audit Plan After the theoretical part, participants will work in groups during this interactive workshop to learn to apply International Audit Standards to an audit plan Work on a given case study in groups Presentation of results Discussion End of Day One 5

6 PROGRAMME DAY 2 International Audit Standards for EU Funded Projects Welcome Note from the Chair Assessing Risk Management According to IIA Standards How can an internal audit activity evaluate the effectiveness of risk management processes How auditors can contribute to the improvement of the risk management process Risk management in EU Structural Funds cascade Practical examples from Estonia Case Study: Auditing risk management processes in an EU Funds Implementing Agency Helen Petrov, CIA, CGAP, CCSA, Director of Internal Audit, Enterprise Estonia (Implementing Agency for ESF and ERDF), Estonia Coffee Break and Networking Opportunity Correct Audit Reporting What do IIA Standards say about the auditor s opinion (Standard 2410) Interpretation of the standards and practical examples Overall opinion (Standard 2450) Main concerns about issuing an overall opinion How to link EU requirements (annual opinion of EU Audit Authority) and the principles of IIA Standards Helen Petrov, CIA, CGAP, CCSA, Director of Internal Audit, Enterprise Estonia (Implementing Agency for ESF and ERDF), Estonia Matching Audit Standards with Structural Funds Audit Requirements Set up of an Audit Authority Code of Ethics and definition Audit Strategy and internal guidelines Annual audit work Required audit types - Audit of management and control systems - Audit of operations Annual opinion and reporting PATRICK WAMPER Head of the Audit Authority for ERDF in North Rhine- Westphalia, Ministry of Finance North Rhine- Westphalia, Germany Since 2006, Patrick Wamper has been the Head of the Audit Authority for ERDF in the Federal State of North Rhine-Westphalia in Germany. From 2004 until 2006, he acted as Deputy Head of the Independent Body for ERDF and ESF in the same Federal State. Furthermore, Patrick Wamper works as a lecturer at the State Academy for Advanced Training and has participated in twinning missions to strengthen local public financial control in Poland, Romania, Bulgaria, Montenegro and Azerbaijan. HELEN PETROV CIA/CGAP/CCSA Director of Internal Audit, Enterprise Estonia (Implementing Agency for ESF and ERDF), Estonia Since January 2012, Helen Petrov has been the Head of Internal Audit Unit at Enterprise Estonia, the Estonian Implementing Agency for ESF and ERDF. Previously, she worked at the Estonian Ministry of Finances EU Funds Audit Authority for ten years. During this time, she worked in positions such as Auditor, Head of Audit and Audit Quality Manager. In the latter position she was in charge of improving the quality of the Estonian Audit Authority and achieving conformance with international auditing standards. In , Helen Petrov acted as Chairman of the Board of the Estonian Institute of Internal Auditors. For the last three years, she has been a member of the Estonian Council of Internal Auditors Professional Practices. Helen Petrov is a Certified Internal Auditor (CIA), a Certified Government Audit Professional (CGAP) and holds the Institute for Internal Auditors Certification in Control Self Assessment (CCSA) Lunch Break and Networking Opportunity End of Seminar and Hand-out of Certificates

7 ORGANISATIONAL MATTERS International Audit Standards for EU Funded Projects Date of Event 23 rd - 24 th May 2013 Booking Number S-605 MC Event Language The event language will be English. Event Price 1.389,- Euro, excl. German VAT (19%) The above price covers the following: Admission to the seminar Hand-out documents in print and digital version Seminar certificate, if seminar fully attended Soft drinks and coffee/tea on both event days Lunch on both event days Booking Modalities It is recommended to book soon as seats are limited. For organisational matters, we kindly ask you to complete the booking form in capital letters. BOOKING Fax: +49 (0) booking@euroacad.eu Phone: +49 (0) For online booking please visit our website: Contact European Academy for Taxes, Economics & Law Hausvogteiplatz 13, Berlin, Germany Phone: +49 (0) Fax: +49 (0) info@euroacad.eu Internet: Your contact persons for the programme: Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0) Fax: +49 (0) regina.luening@euroacad.eu Peter Gassenmaier Conference Manager Phone: +49 (0) Fax: +49 (0) peter.gassenmaier@euroacad.eu (Programme is subject to alterations) Event Location abba Berlin Hotel Lietzenburger Straße Berlin Phone: +49 (0) Fax.: +49 (0) berlin@abbahoteles.com Please contact the hotel directly and refer to the European Academy for Taxes, Economics & Law if you wish to benefit from a limited room availability-contingent. Of course you can always look for an alternative hotel accommodation. 7

8 NOTE Please note, you can register as many delegates as you wish (except, the seminar is fully booked). You only need to copy this formular for as many persons you wish. European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH Hausvogteiplatz Berlin / Germany Phone.: +49 (0) Fax: +49 (0) info@euroacad.eu BOOKING BOOKING NUMBER: S-605 MC (PR) 23 rd - 24 th MAY 2013, BERLIN Herewith we register the following persons for the Seminar: International Audit Standards for EU Funded Projects Delegate 1 Ms. Mr. First name Last name Department Job position Your organisation Street Postcode / City Country Phone Fax Delegate 2 Ms. Mr. First name Last name Department Job position Your organisation Street Postcode / City Country Delegate 3 Ms. Mr. First name Last name Department Job position Your organisation Street Postcode / City Country Phone Fax Phone Fax Invoice organisation To the attention of Street Postcode / City Country Phone Fax In case of registration of more than one delegate - do you prefer: single invoice? collective invoice? With my signature I confirm my registration and accept the General Terms and Conditions as legally binding. I herewith agree to receive further information from the European Academy for Taxes, Economics & Law NOTE Only Valid with Signature and Stamp 8 Place, Date Authorised Signature and Stamp

9 Terms & Conditions for Conferences, Seminars and other Training Courses 1. Area of Application The following terms and conditions settle the contractual relationship between conference participants and the European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH [referred to as European Academy for Taxes, Economics & Law in the following]. Differing terms and conditions, as well as, other settlements and/or regulations have no validity. 2. Registration / Confirmation of Application A registration can be made via internet, mail, fax, or . The registration is considered granted and legally binding if not rejected by the European Academy for Taxes, Economics & Law in writing within seven (7) days after receipt of registration. The registration will be supplemented by a booking confirmation via . Partial bookings are only valid for seminars designed in modules. 3. Service The course fee covers the fee per participant and course in net, subject to current German VAT. It includes training course documents as per course description, a lunch meal/ snack and refreshments during breaks, as well as, a participation certificate. The European Academy for Taxes, Economics & Law has the right to change speakers/instructors and to modify the course program if and where necessary while maintaining the overall nature of the course. All registered participants will be notified in case of a course cancellation due to force majeure, due to speakers preventions, due to troubles at the chosen location or due to a low registration rate. Course cancellation notification due to a low registration rate is issued no later than two (2) weeks before the course date. Course fees are reimbursed in the cases listed above; however, reimbursement for travel expenses or work absenteeism is only granted in cases of intention or gross negligence by the European Academy for Taxes, Economics & Law. Any reimbursement of travel expenses are to be considered as an exceptional goodwill gesture and form no future general obligation. In case of disturbances and/or interruptions, the European Academy for Taxes, Economics & Law commits itself to solve or limit any problems that might occur in order to maintain and continue the course as planned. 4. Payment Date and Payment, Default of Payment Payment of the course fee is payable immediately upon receipt of invoice. Where payment is not received or lacking clear assignment to a participant prior to commencement of the course, the European Academy for Taxes, Economics & Law may refuse the relevant participant s participation in that course. The course fee, however, is still due immediately and can be claimed as part of a dunning procedure or legal action. In accordance with BGB 247 (1), in case of default of payment within the stipulated time period, default interest on arrears of at least 5% above the ECB base rate is due and payable. The European Academy for Taxes, Economics & Law can claim higher damage for delay if and where proven. Equally, the participant may prove that a damage has not occurred or has had less effect than estimated by the European Academy for Taxes, Economics & Law. Payment shall be made by cashless bank transfer; cash or cheques will not be accepted. The European Academy for Taxes, Economics & Law is not liable for any loss of means of payment. The participant may only offset such claims against the European Academy for Taxes, Economics & Law s as are undisputed, legally recognized or recognized in writing by the European Academy for Taxes, Economics & Law. The right of retention is only acceptable in accordance with a counterclaim based on the same contract. 5. Cancellation Cancellations need to be issued in writing. Cancellation by the participant will be subject to cancellation charges as follows: 30 days or more prior to commencement of the course: service charge of 80,00 net, subject to current German VAT, payable immediately, course fee will be reimbursed, two (2) weeks to 30 days prior to commencement of the course: 50% of course fee net, subject to current German VAT, payable immediately, non-attendance or cancellation less than two (2) weeks prior to commencement of the course: 100% of course fee net, subject to current Germany VAT, payable immediately The European Academy for Taxes, Economics & Law gladly accepts without additional costs a substitute participant nominated in case of a cancellation if the substitute participant is registered at least three (3) days prior to the commencement of the course. Neither cancellation of a specific module/part of the course or substitution per module/per day is possible. 6. Copyright Seminar/course documents are protected by property rights and may not be duplicated, processed, amended, circulated or published in any other way without the written consent of the European Academy for Taxes, Economics & Law. The European Academy for Taxes, Economics & Law reserves all rights. 7. Liability All seminars and courses are prepared and presented by qualified speakers and instructors. The European Academy for Taxes, Economics & Law accepts no liability for the upto-dateness, correctness and completeness of the seminar documentation, as well as, presentation of the seminar. 8. Applicable Law, Place of Jurisdiction, Place of Performance All cases shall be governed and construed in accordance with German law to the exclusion of the UN Sales Convention. As far as legally admissible, place of performance and place of exclusive jurisdiction shall be Berlin, Germany. 9. Data Protection The European Academy for Taxes, Economics & Law protects personal data by taking appropriate protection measures. For the purpose of optimization of the product and service portfolio and according to the regulations of the data privacy laws, it stores and processes person-specific data on the training participants. Hence, all European Academy for Taxes, Economics & Law website hits are registered. All personal data will, in accordance with the law, be used for documentation requests, placed orders or other enquiries in order to send information out by post. The European Academy for Taxes, Economics & Law will, in accordance with the law, inform participants by about special offers that resemble previously booked seminars. If and where personal data needs to be transferred to countries lacking appropriate data protection schemes, the European Academy for Taxes, Economics & Law shall grant alternative adequate protection. Furthermore, the European Academy for Taxes, Economics & Law will use personal data as far as participants have granted respective permission. When collecting personal data, the European Academy for Taxes, Economics & Law will always ask for permission regarding information about offers. The participant may, at any time, express their objection to data collection for the purpose of advertisement or address via or fax. Any data provided to the European Academy for Taxes, Economics & Law will be processed for reservations and bookings, as well as, for information about other seminars. Names and company names will be published in a participants list and forwarded to the mailing company. 9