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COUNTINOUOS PROFESSIONAL TRAINING OF INTERNAL AUDITORS IN HUNGARY

Learn about the concept and modules of our professional training program for internal auditors in Hungary. Choose from various modules including system audit, value for money audit, audit of public procurement, and control and audit of EU funds. Get trained through e-learning or face-to-face sessions with experienced trainers.

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COUNTINOUOS PROFESSIONAL TRAINING OF INTERNAL AUDITORS IN HUNGARY

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  1. COUNTINOUOS PROFESSIONAL TRAINING OF INTERNAL AUDITORS IN HUNGARY EDIT NÉMETH, HUNGARY

  2. THE CONCEPT • Our traning system has two level • Basic level – PIFC I. • Second level – PIFC II. (every two years, no exam) • Differences (there is exam at basic level) • If somebody doesn’t participate on basic or second level courses – sanction: delete from register – may lost their job

  3. THE CONCEPT • E-learning (for free) • Face-to-face training (~25 Euro) – one day in group (13-40 person) • Face-to-face training is more like a consultation with more examples, case study and opportunity to ask from well experienced trainers • 2012 is the first year we had PIFC II. courses (not only for IAs!)

  4. THE MODULES • Everybody should choose one (if somebody want to attend more – they have to pay full price for it) • System audit • Value for money audit • Audit of public procurement • Control and audit of EU funds

  5. CONTENT OF SYSTEM AUDIT MODULE • Basic (definition, legal and professional background etc.) • What is „system”? What is the object of the audit? • How we can identify the object of the audit? • System audit – internal control system audit • The process of system audit • Audit tools and techniques used for system audit (with examples) • Evaluation of the system, reporting • Case study (only in face-to-face training)

  6. CONTENT OF VALUE FOR MONEY AUDIT MODULE • Basic (definition, legal and professional background etc.) • How we can measure performance? Performance indicators • How we can identify the object of the audit? • The process of VFM audit • Specialities of VFM audit (preparation phase, pre-study) • Audit tools and techniques used for VFM audit (with examples) • Evaluation of the performance, reporting • Case study (only in face-to-face training)

  7. CONTENT OF AUDIT OF PUBLIC PROCUREMENT MODULE • Basic (definitions, legal and professional background etc.) – in this case the legal background is 70% of the module • What is public procurement? How we can audit? • Risk factors of public procurement • The processes, types of public procurement • Evaluation of the system, reporting • Case study (only in face-to-face training)

  8. CONTENT OF CONTROL AND AUDIT OF EU FUNDS MODULE • Basic (definitions, legal and professional background, institutional structure etc.) • First level control (document based an on the spot checks) • Second and third level control • Sampling • Error rate • Risk factors of EU funds • How we can audit a project inside the beneficiary? • Case study (only in face-to-face training)

  9. TASKS OF CHU • Coordination of the preparation and approval of content • Elaboration of presentations • Preparation of trainers • Ensure the financial source for e-learning (from central budget) • Management of courses (through NAV KEKI – they coordinate the courses)

  10. FUTURE • In 2013 we will introduce two new modules: public accounting and audit of IT • Further development of modules (more examples and case studies) • Local government specific modules • Publish of the full content of the modules on the website of the government

  11. THANK YOU FOR YOUR KIND ATTENTION! Ms. Edit Németh edit.nemeth@ngm.gov.hu

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