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Marija Matek, Training Coordinator for Internal Auditor s Ministry of Finance - Cro a tia ,

Training and C ertification of I nternal A uditors in the P ublic S ector and their Continuing Professional Development. Marija Matek, Training Coordinator for Internal Auditor s Ministry of Finance - Cro a tia , Central Harmonisation Unit

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Marija Matek, Training Coordinator for Internal Auditor s Ministry of Finance - Cro a tia ,

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  1. Training and Certification of Internal Auditors in the Public Sector and their Continuing Professional Development Marija Matek, Training Coordinator for Internal Auditors Ministry of Finance - Croatia, Central Harmonisation Unit Chisinau - Moldova, June 8 - 9 2011

  2. CONTENT 1. LEGAL BASE - strategic documents - legal framework 2. TRAINING PROGRAMME - history - overview 3. PROGRAMME COUNCIL 4. CONTINUING PROFESSIONAL DEVELOPMENT

  3. 1. Strategic documents • PIFC Strategy 2009 - 2011 - strengthening the capacity of internal auditors - number and competence • Human Resources Development Strategy 2010-2013- training of civil servants- improvement of career development system and retention of quality staff- number of programs for promotion and career development • Strategy and Action Plan against Corruption- measure 35 - Training of internal auditors and the persons responsible for the financial management and control

  4. Legal framework of the training programme (1/2) • Law on Public Internal Financial Control in the Public Sector (OG 141/06) http://www.mfin.hr/hr/pifc-1-2 • Rulebook on user of budget internal audit (OG 35/08) http://www.mfin.hr/hr/unutarnja-revizija-1-2-3 • Programme for professional training for certified public internal auditor (May 31, 2010) • Instruction on the implementation of training and exams for the profession of a certified internal auditor in the public sector     (May 31, 2010)

  5. Legal framework of the training programme (2/2) • The decision on the amount of the costs of training, of how to release cost of training for the profession of a certified internal auditor in the public sector (June 1, 2010) • Instruction on continuous professional training of internal auditors in the public sector (December 20, 2010) - Catalog of training, knowledge base • Direction on the implementation of mentoring in practical training for the profession of a certified internal auditor in the public sector (February 22, 2011) http://www.mfin.hr/hr/izobrazba-unutarnjih-revizora

  6. 2. Training programme – a brief history • 26 April 2004 CARDS 2002 - Development of PIFC and Internal Audit- 5 modules- Were held three rounds of training (~ 60 auditors)- Trainingsfor trainers (~ 15 trainers)- Mentoring • 2007 - first redesigning of the programme - 7 modules - IT and accounting module separated in two modules, introduced a practical module • 2010 - second redesigning of the programme - 5 modules (below ...)

  7. Overview of training programme Module 1 – The role of internal audit in internal financial control system in public sector Module 2 - The methodology of internal audit work Module3 – Auditing skills and techniques Module 4 - Financial management and accounting in the public sector Module 5 - Applying the methodology of internal audit work on practical examples Professional certification Practical experience (2 audits) cca 8 -12 months Oral exam Written exam

  8. Module 1 – The role of internal audit in internal financial control system in public sector • Education and profession of internal auditors • Development and arrangement System of Internal Financial Control (PIFC) in accordance with international and EU standards • Organization and carring out of internal audits in accordance with IIA and IPPF standards • Components of Financial Management and Control (COSO)- Control environment - Planning and Risk Management- Control Activities- Information and communication- Monitoring and evaluation •Code of ethics for internal auditors and internal audit roles in the prevention of risk of irregularities and fraud • Presentations • Question and Answer • Exercise - Risk Assessment • Test - Ethics

  9. Module 2 – The methodology of internal audit work • Planning of internal audit • Performing the internal audit - Planning - Identification and recording system- Assessment of internal control systems- Testing the application and effectiveness of controls- Assessment of Internal Control System- Reporting- Follow up • Audit file and documentationstandards • Audit supervision • Presentations • Case study • Exercise • Additional materials – Internal • auditors maunual

  10. Module3 – Auditing skills and techniques • Communication skills • Methods of collecting, processing and presenting data • Working meetings • Working relations and teamwork • Interviewing and skills techniques • Presentation skills • Skills of applying information technology in audit work • Presentations • Exercise – comunication, presentations, • chairnig meetings, conduct interviews • Work in groups • Interactive communication

  11. Module4 - Financial management and accounting in the public sector • Financial Management • General Accounting • Budget Accounting • Business Accounting • Analysis of accounting data • Managerial and Cost Accounting • Presentations • Exercise • Interactive communication

  12. Module5. – Applying the methodology of internal audit work on practical examples • Applying the methodology of performing an internal audit on a practical example • Analysis of examples of audit reports • Presentations • Case studies and • examplesfrom practice • Exercise in work groups • Discussion of solutions

  13. Written Exam After completion of theoretical training (5 modules) Written Exam (100 questions) 25 questions from the module first to fourth- 5 questions YES-NO- 15 questions - one or more correct answers form offered- 5 questions - requires a descriptive answer Passage: 60 correct answers (60%)

  14. Mentoring and oral exam • Two practical audits under the supervision- Ifthe institution has aninternal audit unit with experienced internal auditors - a mentor can be any of these internal auditors who has the certification and has done at least three audit reports - If the institution has not (yet) established an internal audit unit and experienced internal auditors do not exist, the mentors are appointed by CHU • Oral examination – two audit reports in front of committee for exam

  15. Requirements for certification Attendance at all modules (M1-M5) Passed a written exam Made two audit reports (with supervisor/mentor) Successfully completed the oral exam Certification = 1 +2 +3 +4

  16. 3. Programme Council - Evaluation and Development • Advisory body that provides CHU and consider proposals to ensure the development of quality vocational education • Members are appointed by the Minister of Finance proposal CHU director from the circle of people with experience in the training of internal auditors and frompersons with knowledge in a particular area of ​​professional training for internal auditors • The President is the head of CHU

  17. 4. Continuing Professional Development • Instruction on the continuous professional training certified internal auditor- Training Catalog- Sign in continuous professional development for the CHU- Common Knowledge (BoK)

  18. Optional module • Internal audit of programms and projects financed by EU • Internal Audit of Information Systems • Internal audit of Financial Management system and Accounting

  19. Areas of continuing professional development (workshops) • Internal Audit• Accounting and Finance• Managing the public sector• Project Management • Information Technology• Mathematics, statistics and quantitative applications for internal audit needs • Administrative and Labour Law• Human Resources Management• Public procurement• EU Funds

  20. Seminars, conferences, ... Organizing CHU - Annual IA Seminar - every year EU supported projects HIIR SIGMA Organised by other Institutions : - PEM-PAL - Center of Excellence in Finance, Ljubljana - European Commission - IEDC - School of Management, Bled - IIA Conferences

  21. Synopsis • Methodological tool for a better compliance and content control activities of trainers (content, mode and time) before the modules start • Components: - name of the programme- workshops name - speakers name - scope- objective - target group- content- key points- methodology- materials - elaboration of the content - objectives-duration-notes for trainers

  22. Evaluation • The form consists of:- assessment of trainers- assessment of materials - assessment of working area and equipment- comments and recommendations for improvement for each part of module • Program Council discuss the comments and grades of participant and upgrade and work on the quality of further education

  23. We are proud of... • Internal audit has become a profession that is recognized, accepted and appreciated in the public sector • Certification is an integral part of the system of coefficients and salaries in public administration, public sector and local government • Continuous activity that provides the necessary capacity in the public sector which is pleased by EK • Certification of the public internal auditor is accepted in public sector enterprise

  24. We are especially proud of • IIA to us (IA) through the Internal Audit Capability Model (IA-CM) for Public Sector cited as the leading practice of internal auditing of public sector

  25. We are especially proud of • Recognition of good practice, by Robert de Koning’s book on PIFC

  26. What we want in the future ... • To be fully compliant with the IIA standards- 1230 - Continuing Professional Development • The CPIA be accepted as part 4 IIA - CIA Exam • Influence the development of new studies of the internal audit of the public sector in cooperation with the academic community • Explore and demonstrate the added value of public sector internal audit • Write a book on the public sector internal audit • To be a recognized participant in the development of our country

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