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Alinierea Controlului Financiar Public Intern la cerinţele Uniunii Europene. ARA KURAZYAN CIA, CCSA, CFSA, CRISC, CRMA, CGAP,, CFE E xpert Programul Naţiunilor Unite pentru Dezvoltare. CONFERINŢEI Chishinau, 12 iunie 2014. “ Răspunderea conducerii pentru buna guvernare ”.
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Alinierea Controlului Financiar Public Intern la cerinţele Uniunii Europene ARA KURAZYAN CIA, CCSA, CFSA, CRISC, CRMA, CGAP,, CFEExpert Programul Naţiunilor Unite pentru Dezvoltare CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
EU approximation of legislation relating to Public Internal Financial Control /PIFC/ CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
BACKGROUND: Relations between the Republic of Moldova (RM) and the European Union (EU) formally started with the signing of the Partnership and Cooperation Agreement (PCA) in 1994 that entered into force in 1998. The PCA established the basic principles of cooperation between RM and EU and was designed for a10 year period. The Partnership and Cooperation Agreement will soon be replaced by an Association Agreement which includes a Deep and Comprehensive Free Trade Area (DCFTA). The documents provide for political association and economic integration and have been initialed in Vilnius in November 2013. Reference to the project: Building Institutional Capacity of the Ministry of Foreign Affairs and European Integration CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Objective The Project for consult and raise capacity of the Moldovan Ministry of Finance in upgrading and EU approximating national legislation, institutional arrangements, procedures and best practices in the area of Public Financial Control CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
The Project: • Review the existing Public Internal Financial Control (PIFC) Law by: • Comparing the provisions of the PIFC Law with relevant EU law, policies and best practice; • Checking the provisions of the PIFC Law against comprehension and consistency, completeness and redundancy, feasibility, acceptance, administrative burden; • Support the Ministry of Finance in drafting legislation/legislative amendments and supporting documentation • Workshop with beneficiaries. CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
TITLE IV: COOPERATION IN ECONOMIC SECTOR AND OTHER SECTORS CHAPTER 7: PUBLIC FINANCE MANAGEMENT: BUDGETARY POLICY, INTERNAL CONTROL, FINANCIAL INSPECTION AND EXTERNAL AUDIT Art. 49 Internal control, financial inspection and external audit CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit Parties will cooperate as well in relation to: CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit Priorities of Association Agenda 2.4 Economic cooperation Public administration reform and public finance management CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit a) further improvement of internal control system (inclusively of functionally independent internal audit function) in central and local authorities through harmonizing with generally accepted international standards and methodologies and EU good practices CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit • KEY POINTS: • improvement of internal control system • functionally independent internal audit function • harmonizing with generally accepted international standards and methodologies and EU good practices CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit Parties will cooperate as well in relation to: Implementation measures CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 1. Drafting and updating the normative / legislative framework in public internal financial control area: CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 1. Drafting and updating the normative / legislative framework in public internal financial control area: - Updating the Code of ethics of internal auditor and Internal audit charter CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 1. Drafting and updating the normative / legislative framework in public internal financial control area: - Updating the Regulation on assessment, reporting the financial management and control system and issuing the good governance statement CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 1. Drafting and updating the normative / legislative framework in public internal financial control area: - Drafting the template Regulation on functioning of economy and finance divisions CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 1. Drafting and updating the normative / legislative framework in public internal financial control area: • Updating the National internal control • standards in public sector CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 1. Drafting and updating the normative / legislative framework in public internal financial control area: • Reviewing the Regulation on certifying • the internal auditors from public sector CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 2. Ensuring the coverage of internal audit over the central public authorities and local public authorities of second level CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 3. Strengthening internal auditors’ capacity through establishing a system of continuous professional development of internal auditors from public sector CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit 4. Strengthening the capacity of top managers and operational managers to implement / improve the internal control system in public entities CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit FUNDAMENTAL BASE Law on public internal financial control. No 229 of 23.09.2010 ПОСТАНОВЛЕНИЕоб утверждении Стратегии развития менеджмента публичных финансов на 2013-2020 годы№ 573 от 06.08.2013 ПОСТАНОВЛЕНИЕоб утверждении Программы развития государственного внутреннего финансового контроля на 2014-2017 годы№ 1041 от 20.12.2013 CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Art. 49 Internal control, financial inspection and external audit TIME FRAME 2014-2016 Стратегии развития менеджмента публичных финансов на 2013-2020 Программы развития государственного внутреннего финансового контроля 2014-2017 CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
FOCUS AREA • improvement of internal control system • Risk based internal audit • Country coverage • One auditor in charge • Corruption and fraud risk assessment? CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
FOCUS AREA • functionally independent internal audit function • Reporting lines • Institutional structure • Independence issues CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
FOCUS AREA • harmonizing with generally accepted international standards and methodologies and EU good practices National vs international standards Quality assessment CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
FOCUS AREA • CERTIFICATION Two level Certification Requirement for CAE? CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
FOCUS AREA Internal AuditorCertification vs Qualification CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
IAQ as mandatory requirement IIA President’s blog Posted on Jan 27, 2014 www.theiia.org Chambers on the profession Internal Audit Licensing: Be Careful What You Wish For Conclusion “……I do not believe that we need government licensers to tell us how to do that.” CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Existed Internal Audit qualifications Primary Related Practice Advisory 1210- 1: Proficiency Interpretation: Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications, such as the Certified Internal Auditor designation and other designations offered by The Institute of Internal Auditors and other appropriate professional organizations. CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Existed Internal Audit qualifications Global level The CIA designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Certified Government Auditing Professional (CGAP) Key Concepts CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Internal Audit qualifications Last year The IIA was Celebrating 40 years of CIA Certification /1973-2013/. See IIA summary on 40th celebration here: https://global.theiia.org/certification/cia-certification/Pages/CIA-Certification.aspx Around 120000 Certified Internal Auditors CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Technical designation Premier certification Internal audit leadership Associate level Specialty Approach - Certification strategy Internal audit leadership CRMA Organisational leadership CFSA Ethical leadership CCSA Innovation and change leadership CIA part 1 CIA parts 2 and 3 CGAP Professional participation Local program Minimum 6 months Minimum 5 years Minimum 3 years CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Alinierea Controlului Financiar Public Intern la cerinţele Uniunii Europene ARA KURAZYAN CIA, CCSA, CFSA, CRISC, CRMA, CGAP,, CFEexpert Programul Naţiunilor Unite pentru Dezvoltare CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Questions? ________________________________________________________________________________________________________________________________________________________________ Any suggestion, opinion? ______________________________________________________________________________________ CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Contacts: Phone: (068) 062-707 E-mail: ara.kurazyan@iia.am ARA KURAZYAN CIA, CCSA, CFSA, CRISC, CRMA, CGAP,, CFEExpert Programul Naţiunilor Unite pentru Dezvoltare CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
Mulțumesc! Thank You! Շնորհակալություն CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”
GOOD LUCK MOLDOVA! CONFERINŢEI Chishinau, 12 iunie 2014 “Răspunderea conducerii pentru buna guvernare”