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2nd PEM-PAL plenary Zagreb January 28, 2011

IA COP - Training and Certification Group Public Sector Internal Auditors Body of Knowledge (BoK) -summary-. 2nd PEM-PAL plenary Zagreb January 28, 2011. Contents. Starting point and c oncept overview Integration Konrad Knedler report (2008) Frederic Report (2008) IIA BoK

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2nd PEM-PAL plenary Zagreb January 28, 2011

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  1. IA COP - Training and Certification GroupPublic Sector Internal Auditors Body of Knowledge (BoK)-summary- 2nd PEM-PAL plenary Zagreb January 28, 2011

  2. Contents • Starting point and concept overview • Integration • Konrad Knedler report (2008) • Frederic Report (2008) • IIA BoK • Internal Audit Capability Model • … • Next steps • discussion, comments, ideas for improving a tool

  3. 14/12/2006

  4. Yalta conclusion • Members want more information and data about the content of the modules for public sector internal audit training and certification. • The objective of the workshop in Bled was: • to develop Body of knowledge(or content of internal auditors knowledge) based on work already done (and new tool from IIA), experience and ideas of the members.  

  5. Body of Knowledge? • Body of Knowledge (BOK) • represent the complete set of concepts, terms and activities • make up a professional domain • defined by the relevant professional association • Examples: • Project Management Body of Knowledge • Body of Knowledge in Quality

  6. Internal Audit - IIA definition (CBOK) • Living reference that represents the collective knowledge of a profession. • The key elements described within are referred to as • Areas of Knowledge, which reflect generally accepted practices within the profession. • associated activities, • tasks and skills necessary to be effective in their execution, • professional standards and guidance • The IIA’s International Professional Practices Framework (IPPF), • mandatory and • strongly recommended guidance.

  7. Our inputs and process… Konrad’s report Frederic’s report IIA BoK and IA CM CIPFA, CIA, CGAP Your ideas Workshop Public Sector IA BoK Area 1 Area 2 Area 3 Area 4 First draft Of BoK PSIA BoK

  8. Internal Audit - Capability Model Matrix

  9. IA Quality formula INDEPENDENCE PROFESSIONALISM QUALITY -IPPF (working standards) -IA Manual -Training and Certification -Continuous Professional Development -Legal setup -IPPF (atribute) -Ethics -Charter -Organization decree

  10. Public Sector Internal Auditors Body of Knowledge (draft format) Are we missing something? This is not inside…. A. Workplaces in IA IAPS BoK Where to go? (T&C systems, literature, etc) B. Knowledge areas ? C. Knowledge level

  11. Work done… • Workplaces • Junior IA, IA, Senior IA, CAE • Knowledge areas • Reduced and updated to public sector environment and specifics on 280 lines • http://pempaltc.wikispaces.com • Next activities planned

  12. I. INTERNAL AUDIT STANDARDS, THEORY, AND METHODOLOGY II. KNOWLEDGE AREAS Information Technology Managerial Accounting Attribute Standards Performance Standards Quality: Understanding Of The Quality Framework In Your Organization Organizational Theory And Behavior International Standards for the Professional Practice of Internal Auditing Governance, Risk, And Control Financial Accounting And Finance Code of Ethics PSIA (PEM-PAL) BoK v.1.* Regulatory, Legal, And Economics Competency framework B. Knowledge areas Definition of Internal Auditing *Based on IIA CBOK Ethics And Fraud IV. INTERPERSONAL SKILLS III. TOOLS AND TECHNIQUES Business Process Analysis Communication Data Collection And Analysis Tools And Techniques IA Management - Policies And Procedures - Staffing Project Management Governance Risk And Control: Tools And Techniques Influence Computer Assisted Auditing Techniques (Caats) Change Catalyst

  13. Planed next steps… • Developing modules • Basic level • Based on countries with T&C system • Developing procedures for certification • Role of CHU? • Analisys of current situation in the countries • Exchange of materials • Presentation of case studies (Kosovo, Croatia, etc.)

  14. As conclusion (quotes from Bled)… • "Elephants must be eaten by pieces" (Diana, Moldova) • “I liked a lot spicy interference by SIGMA.” (Albana) • The workshop was very productive, constructive and relaxed. We should be proud with the product developed. (unknown member) • Croatia has new Guidance on continuous professional development of IA • BoK as essential part!

  15. More information on http://pempaltc.wikispaces.com/

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