Internal Audit in Public and International Organisations

International Seminar Internal Audit in Public and International Organisations Implementation Risk Management Reporting 19 th 20 th February 2015, Berlin Brochure With speakers from: European Court of Auditors, Internal Audit Department, Chief Internal Auditor UNESCO, Internal Oversight Service NATO Support Agency Airlift Management Programme, Office of the Programme Manager Ministry of Finance, Central Audit Service, the Netherlands EUROFOUND, Internal Control Administration and Finance Unit 1

INTERNATIONAL SEMINAR Internal Audit in Public and International Organisations Internal Audit: A Broad Range of Responsibilities and Challenges Internal auditors in public institutions around the world face a unique range of challenges. Their work implies more than simple determination whether controls are in place and regulations are obeyed. Internal audit professionals have to comply with national and international audit standards to be able to identify potential fraud indicators. Structured planning as well as comprehensive supervision and reporting are key elements of their work. Furthermore, they need to be proactive and have to operate preventively to consult their organisation or institution. Managing Risks and Current Trends An efficient risk management system is necessary to develop an effective internal audit process. Even more important is constantly following current regulations, the changing legal framework and latest auditing techniques. It is therefore essential for internal auditors to keep themselves up-to-date. Gain In-Depth Knowledge of Internal Audits in Public Institutions At this seminar you as internal auditor get the opportunity to gain in-depth knowledge of internal audits in the public sector and optimise your working strategies. Exchange experiences and opinions with other international participants and benefit from the advice of our experienced and skilled experts from a broad range of international, European and national public institutions. Who is this seminar for? Directors, Heads of Units, Auditors, Controllers, Advisors, Managers, Officers, Audit Experts and other professionals who carry out internal audits from: International organisations European Institutions and Agencies Public administrations on national and regional level from around the world Especially from the following departments: Internal Audit Department Inspection Department Financial Control Department Management Support Department Quality Assurance Department International Cooperation Department Investment Department Professional speakers, interesting topics and professional coordinating persons. Thank you. Algirdas Pupkus, Head of Internal Audit Unit, National Paying Agency, Ministry of Agriculture, Lithuania 2

What will you learn at this seminar? What are the functions, roles and developments in internal audit? What has to be taken into account when designing internal audit systems for public administration? How to develop internal audit in compliance with international standards In what way does internal auditing work in experienced institutions? How to avoid pitfalls when implementing an IA system What is particularly important when auditing public projects? How to handle fraud cases How to plan and supervise an IA effectively What are current IT trends to focus on in IA, in the role of auditor and consultant? What is the added value of using risk management for internal audit? Your benefits Discuss internal audit strategies on international level Clarify the position of internal audit and the role of internal auditors Be prepared learn how to prevent and detect the risk of fraud and corruption Be up-to-date as auditor and consultant, regarding the consequences, opportunities and especially the risks of the latest IT trends Improve your communication and reporting skills Benefit from best practice reports and case studies Discuss your challenges with our experts and receive practical advice how to proceed Network and exchange experiences with our international experts and professionals working in the field of internal audit Professional and useful. Lajos Emesz, Public Internal Control Officer, Ministry for National Economy, Hungary A good occasion for sharing experiences. Piergiorgio Di Bonito, Internal Auditor, E.P.P. Group European Parliament 3

PROGRAMME DAY 1 Internal Audit in Public and International Organisations 8.30-9.00 Registration and Handout of Seminar Material 9.00-9.05 Opening Remarks from the European Academy for Taxes, Economics & Law 9.05-9.45 Welcome Note from the Chair and Round of Introductions Scott Cohen, CIA/CGAP/CFE/CPCM/CPA, Internal Auditor, Office of the Programme Manager, NATO Support Agency Airlift Management Programme 9.45-10.15 The Role of the Internal Audit in Public International Organisation Positioning of the Internal Audit Function: - Internal Auditor/Audit Committee/External Auditor - Institution s Corporate Governance Role of the Internal Auditor - Assurance and consulting services - Reporting on risks - Monitor implementation of Risk Management - Implementation of Institution s Code of Ethics - Information Security and IT governance Challenges for the Internal Auditors - Meet top management and audit committee s expectations - From compliance to consulting Meletios Stavrakis, Chief Internal Auditor, Internal Audit Department, European Court of Auditors SCOTT A. COHEN, CIA/CGAP/CFE/CPCM/ CPA Internal Auditor, 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. 10.15-10.30 10.30-11.00 Coffee Break and Networking Opportunity 11.00-11.45 Audit of Project Monitoring Audit objectives Methodology Findings (Achievements and Challenges) Recommendations Sameer Pise, Principal Auditor, Internal Oversight Service, UNESCO 11.45-12.00 12.00-13.15 Lunch Break and Networking Opportunity Case Study MELETIOS STAVRAKIS Chief Internal Auditor, Internal Audit Department, European Court of Auditors Since 2009 Meletios Stavrakis is Internal Auditor at the European Court of Auditors (ECA) and Member of the Luxembourg Institute of Internal Auditors. He has participated in seminars and conferences organised by the Institute of Internal Auditors and other training organisations specializing in Risk Management and performance audits. Meletios Stavrakis has worked as an auditor at the ECA since 1981, auditing principal areas of EU s expenditure and financing. He was in charge of various audit assignments in the fields of agricultural, social and regional expenditure, has conducted audit missions in the Commission and in most of the EU s Member States. Working in the international environment provided him with very good knowledge in internal control systems of the various national administrations and organisations in charge of the management of the EU funds. 4

13.15-14.00 Implementing an Internal Audit System Guidance from the Institute of Internal Auditors Internal Audit Governance Practical challenges Incorporating Risk-Based Auditing Scott Cohen, CIA/CGAP/CFE/CPCM/CPA, Internal Auditor, Office of the Programme Manager, NATO Support Agency Airlift Management Programme 14.00-14.15 14.15-15.00 Effective Risk Management Auditor s role in risk management Levels of risk management Communicating with Management, Public Sector Boards and Committees Developing a Risk Register and Heat Map Scott Cohen, CIA/CGAP/CFE/CPCM/CPA, Internal Auditor, Office of the Programme Manager, NATO Support Agency Airlift Management Programme SAMEER PISE Principal Auditor, Internal Oversight Service, UNESCO As Principal Auditor at the Internal Oversight Service of the UNESCO, Sameer Pise has been planning and managing internal audits at UNESCO Headquarters, field offices and institutes since January 2006. From 2009 to 2011 he was also supervisor at the Administrative Manual Secretariat of the UNESCO, coordinating the institutionalisation of UNESCO s Administrative Manual governance and secretariat. Sameer Pise first joined the organisation in January 1999. As a budget analyst he prepared, reported and monitored UNESCO s budget for the Bureau of the Budget until 2006. 15.00-15.15 15.15-15.45 Coffee Break and Networking Opportunity Workshop 15.45-17.00 Implementing an Internal Audit System In this interactive workshop you will put theory into practice. In small groups you work on a case study incorporating ideas from the previous lectures on implementing an IA system and an effective risk management. In case of questions our expert is ready to give you advice. Discuss a case within your groups Establish implementation strategy Identify possible problem areas and Questions & Answers Scott Cohen, CIA/CGAP/CFE/CPCM/CPA, Director of Internal Audit, Office of the Programme Manager, NATO Support Agency Airlift Management Programme Coffee break will be provided during the workshop. A very good professional experience Enigl Kolaneci, Audit Department Director, Albpetro SH., Albania 17.00 End of Day One The seminar is highly recommended and professionally conducted. 5

PROGRAMME DAY 2 Internal Audit in Public and International Organisations 9.00-9.15 Welcome Note from the Chair Scott Cohen, CIA/CGAP/CFE/CPCM/CPA, Director of Internal Audit, Office of the Programme Manager, NATO Support Agency Airlift Management Programme 9.15-10.00 Improving Planning and Supervision of an Audit Process: A Yearlong Exercise The main actors of the planning and supervision - Management - Heads of Units finance and support sectors - Committees - External validation The various hats of the internal auditor - Fact finder and planner - Lawyer proof reader - Reporter ex post watchdog Guidelines on an Internal Control Committee - Definition of an ICC - Objectives - Applicability in your organisation? An EU agency Internal Control Committee Year -1 / Year 0 / Year +1 agenda: How to understand its planning Pierre Faller, Project Officer Data Protection, Internal Control Administration and Finance Unit, EUROFOUND 10.00-10.15 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 s 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. 10.15-11.00 Providing and Receiving Assurance in International Public Organisation: How to Assess on Your Agency s Level of Good Governance What we understand or perceive in the following expression: «obtaining the assurance» What may be your regulatory and compliance requirements: meet your agency s obligations - General regulations - Internal policies - Ethical values Actors: who is providing the assurance and who is interested in receiving the assurance? - Internal and external providers - Internal and external receivers Assurance mapping : establishing a list of risks within the agency and listing its strength and weaknesses - Building a list of risks - Assessing on your own place strength and weaknesses - Confronting the results Documenting the assurance Pierre Faller, Project Officer Data Protection, Internal Control Administration and Finance Unit, EUROFOUND Excellent Maria Smith, Legal office Mangager, Central Bank of Ireland Relevant to our requirements as a Department. 11.00-11.15 6 11.15-11:45 Coffee Break and

11.45-12.45 Reporting of Internal Audit Reporting framework of the Internal Audit Function: - Who are my key stakeholders? - What does each of them needs to know? - What is expected from an audit report? - Effective communication - The sins of reporting Structuring the report: - Structured or non-structured? - Use of templates? - Recommendations and action plans IA Annual Report: - Assurance model on sound financial management Meletios Stavrakis, Chief Internal Auditor, Internal Audit Department, European Court of Auditors 12.45-13.00 13.00-14.00 Lunch Break and Networking Opportunity 14.00-15.30 Fraud and Corruption in Public Administration Fraud symbol: Fraud Tree, Fraud Triangle, Fraud Red Flags The most important instruments to detect fraud The Anti Fraud Cycle, the role of the (internal) auditor DO s and DONT s during a fraud investigation Fraudit IT and Fraud Trend Watching New cases of fraud to be expected in future Case examples Jo Kremers, Senior Audit Manager, Audit Authority EU Funds, Central Audit Services, Ministry of Finance, the Netherlands 15.30-15.45 Case Study 15.45-17.15 IT Trends The current trends - Their influence on the auditees and the audit environment - The opportunities and especially the risks of these trends - What to do about these What could be your role as auditor and consultant How to tell management, also as input for risk management What are the consequences for your (IT) audits IT trends as tools in (IT) auditing and in Forensic IT auditing / Frauditing Jo Kremers, Senior Audit Manager, Audit Authority EU Funds, Central Audit Services, Ministry of Finance, the Netherlands MELETIOS STAVRAKIS Chief Internal Auditor, Internal Audit Department, European Court of Auditors Since 2009 Meletios Stavrakis is Internal Auditor at the European Court of Auditors (ECA) and Member of the Luxembourg Institute of Internal Auditors. He has participated in seminars and conferences organised by the Institute of Internal Auditors and other training organisations specializing in Risk Management and performance audits. Meletios Stavrakis has worked as an auditor at the ECA since 1981, auditing principal areas of EU s expenditure and financing. He was in charge of various audit assignments in the fields of agricultural, social and regional expenditure, has conducted audit missions in the Commission and in most of the EU s Member States. Working in the international environment provided him with very good knowledge in internal control systems of the various national administrations and organisations in charge of the management of the EU funds. JO KREMERS Senior Audit Manager, Audit Authority EU Funds, Central Audit Services, Ministry of Finance, the Netherlands Jo Kremers is Senior Audit Manager in the Audit Authority for EU Funds at the Ministry of Finance in the Netherlands. He is certified public auditor as well as certified IT auditor. For the past 30 years he has been working in the Dutch Tax and Customs Administration as external auditor, fraud investigator and internal auditor. Furthermore, he has gained vast experience as project leader and expert in Information Security Audits and Integrity Audits. He is lecturer, trainer and expert at The National Academy for Finance and Economics in The Hague. Working as an expert in international projects, he has gained notable experience in strengthening the internal control and audit function in the public sector in and (candidate) EU Member States. 17.15-17.30 17.30 End of Seminar and Hand-out of Certificates Very informative. Graziella Grech, Programme Manager, Internal Audit & Investigations Department, Office of the Prime Minister, Malta 7

ORGANISATIONAL MATTERS Internal Audit in Public and International Organisations Date of Event 19 th 20 th February 2015 Booking Number S-908 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 Seminar certificate, if seminar fully attended Soft drinks and coffee/tea on both event days Lunch on both event days Upon request you can receive a digital version of the seminar documents after the event for 60,- Euro excl. German VAT (19%) in addition to the seminar. BOOKING E-mail: booking@euroacad.eu Phone: +49 (0)30 80 20 80 230 Fax: +49 (0)30 80 20 80 250 For online booking please visit our website: www.euroacad.eu Contact European Academy for Taxes, Economics & Law at Potsdamer Platz, Entrance Leipziger Platz 9, 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 Carl von Duhn Conference Manager Phone: +49 (0)30 80 20 80-235 Fax: +49 (0)30 80 20 80-259 E-mail: Carl.vonDuhn@euroacad.eu (Programme is subject to alterations) Event Location RAMADA Hotel Berlin-Alexanderplatz Karl-Liebknecht-Strasse 32 D- 10178 Berlin, Germany Phone: +49 (0)30 30 10 411 750 Fax: +49 (0)30 30 10 411 759 E-mail: reservierung.alexanderplatz@ramada.de 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

BOOKING E-mail: booking@euroacad.eu Fax: +49 (0)30 802080-250 Phone: +49 (0)30 802080-230 For online booking please visit our website: www.euroacad.eu European Academy for Taxes, Economics & Law at Potsdamer Platz Entrance: Leipziger Platz 9 10117 Berlin / Germany BOOKING BOOKING NUMBER: S-908 (PR) 19 th 20 th FEBRUARY 2015, BERLIN Herewith we register the following persons for the International Seminar: Internal Audit in Public and International Organisations Delegate 1 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Delegate 2 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Delegate 3 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Phone Fax E-mail Phone Fax E-mail Phone Fax E-mail I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Invoice Organisation First name Your Organisation Department Unit Job Position E-mail Ms. Mr. Last name Street Postcode / City Country Phone Fax 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 In case of registration of more than one delegate do you prefer: single invoice? collective invoice? NOTE Only Valid with Signature and Stamp. Place, Date Authorised Signature and Stamp European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH Leipziger Platz 9 10117 Berlin Phone +49 (0)30 80 20 80 230 Fax +49 (0)30 80 20 80 259 9

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