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Principles of PIC in the EU Member States

This article explores the principles of Public Internal Control (PIC) in the EU Member States, highlighting their role as a source of inspiration and guidance for various purposes such as exchange of experiences, country-specific analysis, training, and research. The eight principles of PIC are discussed, along with their context, diversity of practices, and shared stakes. The article also seeks input on whether these principles adequately cover the internal control concept in the public sector, compatibility with legal and administrative contexts, and the most challenging principles to implement.

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Principles of PIC in the EU Member States

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  1. Principles of PIC in the EU Member States Martin Dees The Netherlands

  2. Why principles? Source of inspiration, guidance and measurement for: • Exchange of experiences, ideas and knowledge within the PIC Network • Country-specific analysis and development • Training and education • Communication with other networks and professional organizations (e.g. IIA/ECIIA, INTOSAI/EUROSAI, IFAC/FEE) • Research (academic and non-academic)

  3. Context of the principles • PIC definition – based on INTOSAI/COSO, extended to fully reflect general public sector objectives (e.g.: good policy preparation, good budgeting) • Diversity of PIC practices – according to legal and governance arrangements and administrative and cultural traditions and preferences in each country • Shared stakes: common trends and expectations as a challenge; internationally recognised guidance as a source of inspiration

  4. 8 Principles of PIC • Good public governance in public interest as context, purposeandmain driver • Focus on performance • COSO/INTOSAI as a basis • Accountability triangle as a cornerstone • Three lines of defence • Independent Internal Audit function • Harmonisationfunction • Continuousimprovementperspective

  5. For discussion… • Do these principles adequately cover the internal control concept in the public sector? If no, which additional principle(s) would you suggest? • Are the principles compatible with the legal and administrative context in your country? • Which principle(s) are the most challenging to be implemented in your country?

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