Effective Audit Report Writing in the Public Sector Strategies and Techniques to Achieve Change

Practical Seminar Effective Audit Report Writing in the Public Sector Strategies and Techniques to Achieve Change 24 th - 25 th June 2013, Berlin With Experts from: Brochure Audit Scotland, United Kingdom Court of Audit, Italy Federal Department of Foreign Affairs, Switzerland NATO Support Agency European Foundation for the Improvement of Living and Working Conditions (Eurofound) 1

PRACTICAL SEMINAR Effective Audit Report Writing in the Public Sector The audit report as the single most important tool of the auditor s work Auditors both internal and external play a vital role in guaranteeing the sound management of their own or the audited institution. The audit report is the most visible tool that demonstrates their work. Nevertheless, many public sector auditors struggle with presenting their audit results in an understandable way. Without a usable and concise audit report, they risk that their recommendations might not be implemented in the correct way as auditees need a well-structured audit report to understand what areas of their work need improvement and which concrete steps they can undertake to do so. But how do you ensure the correct perception of your findings and recommendations? Communicating audit results effectively requires both knowledge of the subject and the audience. Special attention to detail must be paid and the report needs an elaborated structure. It is equally important to employ a direct writing style and use proper terminology to convince readers to take appropriate action. Learn at our Practical Seminar about practical tools and measures to improve your audit reports and ensure that your valuable findings are implemented. Who is this seminar for? Internal Auditors, External Auditors, Controllers, Audit Experts, Audit Methodologists, Members of Audit Committees and other professionals who carry out audits in and of public institutions on national and regional level as well as from European and international organisations, especially from the following departments: Internal Audit Department External Audit Department Performance Audit (Value for Money Audit) Department Inspection Department Internal Revision Department Compliance Department Financial Control Department Management Support Department Quality Assurance Department Private Sector Consultants/Auditors working with and for the Public Sector 2

What will you learn at this seminar? How to identify stakeholders and beneficiaries of your audit reports and their expectations How to improve the quality of your audit report by structuring observations How to improve the design of your report and present your results clearly How to use appropriate terminology without being too technical How to structure audit reports correctly and to increase the readability How to write concise executive summaries How to identify and complete the components of an audit observation How to anticipate the new challenges How to formulate an auditor s opinion How an auditee perceives recommendations How to best support the auditee in correcting faults and inefficiencies Your benefits Be more effective ensure that your recommendations are better understood and implemented Make a difference Improve your reporting and communication skills Get to the point Make your audit reports clear and understandable Improve your communication skills Use the language of your auditee, the top management and third parties Understand typical pitfalls of reporting and find out how to avoid them Learn key messages for an effective audit report Benefit from presentations, best practice examples and interactive workshops Network with experts and colleagues from all across Europe and exchange experiences and know-how 3

PROGRAMME DAY 1 Effective Audit Report Writing in the Public Sector 8.30-9.00 Registration and Hand-out of Seminar Material 9.00-9.05 Opening Remarks from the European Academy for Taxes, Economics & Law 9.05-9.30 Welcome Note from the Chair and Round of Introductions Seminar overview Round of Introductions Expectations of participants Scott Cohen, CIA/CGAP/CFE/CPCM/CPA, Director of Internal Audit, Airlift Management Programme, NATO Support Agency 9.30-10.15 Beneficiaries of Audit Reports and Their Expectations Audit report standards Who are the beneficiaries of our audit reports? What are their expectations? Christoph Witschi, CIA/CGAP, Chief Audit Executive, Federal Department of Foreign Affairs, Switzerland 10.15-10.30 10.30-11.00 Coffee Break and Networking Opportunity 11.00-11.45 Key Messages for an Effective Audit Report The influence of the objective of the report on design and content The need to keep the report in mind before conducting the audit The involvement of the management in the drafting of the report The use of the language of the organisation Scott Cohen, CIA/CGAP/CFE/CPCM/CPA, Director of Internal Audit, Airlift Management Programme, NATO Support Agency 11.45-12.00 12.00-12.45 How to Improve the Quality of Your Audit Report? What to include, what to leave out? Quality assurance internal and external Structure of report Key messages Use of graphics Mark Roberts, Portfolio Manager, Public Reporting Group, Audit Scotland, United Kingdom SCOTT A. COHEN, CIA/CGAP/CFE/CPCM/CPA Director of Internal Audit, Office of the Programme Manager, NATO Support Agency Airlift Management Programme Since January 2010, Scott Cohen has served as the Director of Internal Audit for the Airlift Management Programme at NATO Support Agency. Prior to this assignment, he served for three years as the Theatre Financial Controller at the NATO Training Mission in Iraq. Before joining NATO, Scott Cohen served as a Supply Officer in the US Navy for 20 years. He has worked ashore as Contracting Officer at the Navy Ships Parts Control Center, Business and Financial Manager at the Naval Sea Systems Command as well as Program Manager at the Naval Supply Systems Command. His professional certifications include: Certified Internal Auditor (CIA), Certified Government Audit Professional (CGAP), Certified Fraud Examiner (CFE), Certified Professional Contract Manager (CPCM) and Certified Public Accountant (CPA). Additionally, Scott Cohen serves on the Global Public Sector Committee of the Institute of Internal Auditors and is currently working on a comparison of IIA and INTOSAI Standards. CHRISTOPH WITSCHI, CIA/CGAP Chief Audit Executive, Federal Department of Foreign Affairs, Switzerland Since 2009, Christoph Witschi has been Chief Audit Executive of the Swiss Federal Department of Foreign Affairs (FDFA). In this position, he is responsible for conducting audits of Swiss Embassies and Swiss Development Aid projects all over the world with a staff of 24 collaborators. Between 1997 and 2009, he acted in several functions as executive board member at the Audit Office of the Canton Berne. From 1992 to 1997, he was Deputy Head at the Office for Tobacco and Beer Taxation at the Swiss Federal Customs Administration. Christoph Witschi is Certified Internal Auditor (CIA) and Certified Government Auditing Professional (CGAP). 12.45-13.00 13.00-14.15 Lunch Break and Networking Opportunity 4

Workshop 14.15-16.30 How to Improve the Quality of Your Audit Report in Practice Auditors often have problems with the design of their audit reports. This interactive workshop will give participants the opportunity to work in groups on an assignment on audit report structuring and present their results at the end of the workshop. In this practical work, they can implement their new knowledge and skills acquired on audit report design and exchange ideas. Part 1: Presentation of assignment Structure of report Key messages Use of graphics Language in the report Using evidence to form a judgement Practical examples MARK ROBERTS Portfolio Manager, Public Reporting Group at Audit Scotland, United Kingdom Mark Roberts has worked for Audit Scotland since 2008 overseeing performance audits in a number of areas for example, renewable energy, consumer protection, corporate governance and environmental protection. Between 2004 and 2008, he worked at the Scottish Parliament as a Clerk to two parliamentary committees. Before this, between 1998 and 2004, he worked for two different public bodies responsible for environmental protection and scientific funding. Prior to this position, he was an Academic Scientist. Part 2: Group Work Part 3: Presentation of Group Results and This session includes a coffee break to be coordinated as needed. Mark Roberts, Portfolio Manager, Public Reporting Group, Audit Scotland, United Kingdom 16.30-17.15 Audit Report Example: Internal Audit of the Swiss Federal Department of Foreign Affairs (FDFA) Background of the report Harmonisation of five different audit report approaches Structure elements: - General judgement, complaints and recommendations, materiality, deadlines - Meaningful title, facts and figures, judgement internal audit, recommendations, comments of auditees Audit software-based preparation of audit reports Christoph Witschi, CIA/CGAP, Chief Audit Executive, Federal Department of Foreign Affairs, Switzerland 17.15-17.30 Best Practice 17.30 End of Day One 5

PROGRAMME DAY 2 Effective Audit Report Writing in the Public Sector 9.00-9.10 Welcome Note from the Chairs Giacinto Dammicco, Audit Director, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel of External Auditors Stefano Penati, Audit Manager, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel of External Auditors 9.10-10.15 What makes a good report? Practical examples from audit reports from the Italian Court of Auditors Correctly addressing the council or the government Public opinion Special focus on recommendations, contradictory meetings and follow-up Lessons learnt Giacinto Dammicco, Audit Director, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel of External Auditors Stefano Penati, Audit Manager, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel of External Auditors 10.15-10.30 10.30-11.00 Coffee Break and Networking Opportunity Practical Examples Case Study 11.00-12.00 What makes a good report? Practical examples from audit reports issued by Supreme Audit Institution at international level The structure of a report The steps to arrive to write a recommendation Lessons learnt Giacinto Dammicco, Audit Director, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel of External Auditors GIACINTO DAMMICCO Audit Director, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel on External Audit With the status of Counsellor of the Italian Court of Auditors, and Member of the Chamber for Auditing European and International Affairs, Giacinto Dammicco is in charge of auditing the Common Agricultural Policy of the EU in Italy. Since 2012, he is also Member of Technical Group of the UN Panel of External Auditors. He has been Director of the Mandate of the Italian Court of Auditors as External Auditor of ITU, the specialised Agency of the United Nations for Telecommunication, for the last two years. His past experience in different professional areas of the Italian Court of Auditors (Public prosecutor, Judge of accounts, Director of Regional Audit Office) allows him to compare different ways of inquiring, demonstrating and writing, to gain the best effectiveness in reporting. He wrote several books about both audit and prosecuting practices. STEFANO PENATI Audit Manager, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel on External Audit Since 2008, Stefano Penati is Senior Auditor at the Italian Court of Auditors at the Chamber for Auditing European and International Affairs. He is currently the Audit Manager of the Mandate of the Italian Court of Auditors as External Auditor of CERN, the leading international Laboratory in Particle Physics and of ITU, the specialised Agency of the United Nations for Telecommunication. He is also Member of Technical Group of the UN Panel of External Auditors. Between 2000 and 2008, Stefano Penati participated in various financial and performance audits as official at the European Court of Auditors. Stefano Penati, Audit Manager, Court of Audit, Italy and Member of the Technical Group in the United Nations Panel of External Auditors 12.00-12.15 12.15-14.00 Lunch Break and Networking Opportunity 6

14.00-14.45 How Does the Auditee Perceive the Message? A View from the Auditee s Side (EU Agency) Observations upon the reception of the report itself and its structure - Auditor s recommendations - Executive summary Relations between auditor and auditee - Your availability counts - Your understanding of the auditee is key - Win-win-situation Pierre Faller, Project Officer, Data Protection and Internal Control, Administration and Finance Unit, European Foundation for the Improvement of Living and Working Conditions (Eurofound) PIERRE FALLER Project Officer Data Protection, Internal Control Administration and Finance Unit, EUROFOUND Since 2012, Pierre Faller works for the EU Agency Eurofound. Eurofound is the European Foundation for the Improvement of Living and Working Conditions which is based in Dublin. There, he has been working in internal control administration where he is in daily liaison with the European Commission Internal Audit Service. Before that, Pierre Faller worked in the EU administration as a lawyer. In this function he was responsible for managing and drafting contracts, internal procedures and compliance of the administration with EU regulations and directives. 14.45-15.00 15.00-15.45 How to Avoid Pitfalls? Examples from the Auditee s Side Provision of guidance, suggestions, and support: an after sale service A complicated recommendation A recommendation which stresses too much on less important issues at stake (e. g. typos, Euro-English vocabulary, misunderstandings) Not implementing a system Pierre Faller, Project Officer, Data Protection and Internal Control, Administration and Finance Unit, European Foundation for the Improvement of Living and Working Conditions (Eurofound) 15.45-16.15 Final 16.15-16.30 End of Seminar and Hand-Out of Certificates 7

ORGANISATIONAL MATTERS Effective Audit Report Writing in the Public Sector Date of Event 24 th - 25 th June 2013, Berlin Booking Number S-607 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)30 80 20 80 250 E-mail: booking@euroacad.eu Phone: +49 (0)30 80 20 80 230 For online booking please visit our website: www.euroacad.eu Contact European Academy for Taxes, Economics & Law Hausvogteiplatz 13, 10117 Berlin, Germany Phone: +49 (0)30 80 20 80 230 Fax: +49 (0)30 80 20 80 250 E-mail: info@euroacad.eu Internet: www.euroacad.eu Your contact persons for the programme: Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0)30 80 20 80 246 Fax: +49 (0)30 80 20 80 259 E-mail: regina.luening@euroacad.eu Katinka von Kovatsits, M.A. Junior Conference Manager Phone: +49 (0)30 80 20 80 239 Fax: +49 (0)30 80 20 80 259 E-Mail: katinka.kovatsits@euroacad.eu (Programme is subject to alterations) Event Location Ellington Hotel Berlin Nürnberger Straße 50-55 10789 Berlin, Germany Phone: +49 (0)30 68 31 52 301 Fax: +49 (0)30 68 31 55 555 E-Mail: reservierung@ellington-hotel.com Internet: www.ellington-hotel.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. 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 13 10117 Berlin / Germany Phone.: +49 (0)30 802080-230 Fax: +49 (0)30 802080-250 E-mail: info@euroacad.eu www.euroacad.eu BOOKING BOOKING NUMBER: S-607 (PR) 24 th - 25 th JUNE 2013, BERLIN Herewith we register the following persons for the seminar: Effective Audit Report Writing in the Public Sector Delegate 1 Ms. Mr. First name Last name Department Job position Your organisation Street Postcode / City Country Phone Fax E-mail 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 E-mail Phone Fax E-mail Invoice organisation To the attention of Street Postcode / City Country Phone Fax E-mail 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 Place, Date Authorised Signature and Stamp 9

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