Performance Audit in the Public Sector

Ens u aud re high iting q proc uality o ess f in y the per our inst forman ituti c on! e

Practical Seminar

Planning, Preparing and Carrying out Performance Audits 10th – 11th October 2016, Berlin

Brochure

Performance Audit in the Public Sector

With experts from: • European Court of Auditors, Transport and Energy - Performance Audit • Council of Europe, Directorate of Internal Oversight • National Audit Office, Performance Audit Methodology Team, United Kingdom • UNESCO, Internal Oversight Service • Audit Scotland, United Kingdom

With these Workshops:

• When to Do a Performance Audit and What to Do? • Preparing a Question and Evidence Matrix

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PRACTICAL SEMINAR

Performance Audit in the Public Sector

Planning, Preparing and Carrying out Performance Audits New auditing methods play a crucial role in modernising the public sector In current times of tight public budgets, public administrations must set and achieve their goals in the most effective, efficient and economical way. This new obligation also alters the responsibilities of auditors in the public sector. To ensure that public institutions operate most efficiently and effectively, auditors can no longer simply focus on their traditional task of financial audits. Instead, they are under pressure to take on the challenging task of evaluating their institutions’ performance. Performance audits provide practitioners with a practical tool of analysing how efficiently their institutions are run in practice.

There is no universal approach to performance audit However, as auditors are only slowly taking on this new responsibility, they often do not know how to conduct performance audits in practice. Among others, those in charge of evaluating their institution’s performance often find it difficult to determine which issues are to be audited, how exactly to undertake performance audits and on the basis of which data. Specific difficulties further include the proper development of indicators and benchmarks.

This seminar provides you with a unique opportunity to improve your ability to conduct performance audits in your institution. You will not only benefit from high quality presentations defining and clarifying important aspects of performance auditing but also from practical workshops which allow you to apply your newly learned skills. Furthermore, this seminar offers you a chance to ask our experts specific questions and to exchange experiences with colleagues from all over Europe.

SEND IN YOUR QUESTIONS BEFOREHAND!

To tailor the programme to your personal training needs, we encourage you to send in your particular questions beforehand. Please also indicate which topics are specifically important for you, even though they are not precisely covered by the programme. Please send your questions at least two weeks before the seminar to: [email protected] Our experts will integrate these issues into the seminar and provide recommendations.

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Who is this practical seminar for? • Internal and external auditors • Controllers • Evaluation officers • Audit methodologists • Audit statisticians • Financial managers • Quality managers • Performance analysts • Audit experts and other professionals from • Supreme Audit Institutions (SAIs) • Public administrations on European, national and regional level • International organisations • Multilateral and national development banks • Development agencies and organisations • National and regional institutions as well as NGOs involved in the audit and evaluation of external and development cooperation and humanitarian aid projects and programmes who carry out or plan to carry out performance (value for money) audits. Especially from departments

the

following

• Audit • Internal Audit • Internal Oversight • Performance Audit (Value for Money Audit) • Financial Control and Management • Evaluation and Monitoring • Quality Management • Compliance Private audit companies working with and for the public sector

What will you learn at this practical seminar? • What is the concept, purpose and benefit of performance audits? • What are the practical aspects and challenges in the work of performance auditors? • How can I identify and select the most relevant performance audit topics? • How to plan, prepare and organise performance audits • How to define the scope and design of a performance audit • How to develop a question and evidence matrix • What is the methodology for undertaking performance audits? • How can performance auditing be used in state administration? • What is the best way to make use of audit findings? • What needs to be considered when auditing international coorporation and humanitarian aid? • How can visual data and geospatial information systems be used in performance auditing?

Your benefits • Become an expert in performance audit and improve your professional skills • •

Increase the quality of your audits by modernising your audit processes

• • •

Benefit from best practice reports and case studies from experts already using performance audits successfully

Find sources of waste of money and learn how to avoid them

•

Network and exchange experiences with our experts and other professionals working in the field of performance audit

Contribute to the sustainability of the public sector in times of budget cuttings and ensure that the taxpayers’ money is well spent

Discuss your methods with our experts and receive practical tips and tricks on how to proceed

• How can performance audit contribute to change management?

„Masterclass Audit in the Public Sector“ This Seminar is a compulsory Masterclass seminar for the „Masterclass Audit in the Public Sector“ For further Information, please click here.

Are you already a certified public auditor? Then you can earn up to 6 CPE credits per Seminar, pending approval by your national CPE authority such as IFAC or IIA.

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PROGRAMME DAY 1

Performance Audit in the Public Sector 8.30-9.00

Registration and Handout of Seminar Material 9.00-9.05

Opening Remarks from the European Academy for Taxes, Economics & Law 9.05-9.30

Welcome Note from the Chair and Round of Introductions

Luc T’Joen, Principal Auditor, Transport and Energy Performance Audit, European Court of Auditors 9.30-10.15

European Court of Auditors’ Approach to Performance Audit

• Why do public sector auditors carry out performance audits? • What is performance audit? • How do we complete a performance audit? • A practical example: Seaports infrastructures (special report N° 4/2012)


Discussion Round 10.30-11.00

Coffee Break and Networking Opportunity 11.00-12.15

Methodology of Performance Audits

• The mandate and the role of the main actors in the field of performance audit • Audit criteria (what standards are used) • Evidence: What evidence will answer the audit question, and what sources can be used • Data collection methods: How will one get the evidence • Data analysis methods: What type of analysis is possible



Lunch Break and Networking Opportunity 13.45-14.30

Identifying Subjects for Performance Audits • Sources of potential performance audits • Constraints on potential performance audits • Developing a programme of performance audits

Dr Mark Roberts, Senior Manager, Audit Scotland, United Kingdom 14.30-14.45


Coffee Break and Networking Opportunity

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LUC T’JOEN

Principal Auditor, Transport and Energy - Performance Audit, European Court of Auditors

As of 2008, Luc T‘Joen joined the European Court of Auditors leading teams dealing with performance audits in the fields of structural funds, transport, research and energy. He has 19 years of experience in legislation, revenue controls, investigations and financial audits as a Commission official in the DirectoratesGeneral Taxation and Customs Union, Budget and Eurostat. Prior, Luc T‘Joen dealt with economic customs policy legislation and controls in the Belgian Ministry of Finances for ten years.

DR MARK ROBERTS

Senior Manager, Audit Scotland, United Kingdom

Dr Mark Roberts has worked for Audit Scotland since 2008 overseeing performance audits in a number of areas – for example, renewable energy, consumer protection, corporate governance and environmental protection. Between 2004 and 2008, he worked at the Scottish Parliament as a Clerk to two parliamentary committees. Before this, between 1998 and 2004, he worked for two different public bodies responsible for environmental protection and scientific funding. Prior to this position, he was an Academic Scientist.

WORKSHOP with Group Assignments 15.15-16.15

When to Do a Performance Audit and What to Do?

DR ANSGAR EUSSNER

Director, Directorate of Internal Oversight, Council of Europe

In the context of identifying subjects for performance audits, the participants have to deal with the following scenario: A group of senior managers has suggested nine ideas for potential performance audits.

Decide for a programme of four performance audits that you can deliver with the staff resources you have available Prepare and present why you have chosen the four proposed performance audits Explain why you have excluded the other five

Ansgar Eussner works since 2011 as Director for Internal Oversight of the Council of Europe in Strasbourg. He is responsible for internal audit, evaluation, fraud prevention/investigation and risk management. Before, he worked for almost twenty years as evaluation and monitoring specialist and later as chief for audit and evaluation with various UN agencies (UNESCO 1993 to 1999, Multilateral Fund Secretariat/UNEP 1999 to 2009, and ICAO 2009 to 2011). From 1978 to 1989, he worked at the German Development Institute and then for three years as independent evaluation consultant. He is also a Certified Internal Auditor (CIA) and a Certified Fraud Examiner (CFE).

Identify auditable problems In this interactive workshop session the participants will be given a task to work on in small groups. The different groups then present their results. In case of any questions our expert is ready to give advice. The group work is followed by a discussion round to reflect the decisions made in the group work.

Dr Mark Roberts, Senior Manager, Audit Scotland, United Kingdom

16.15-17.00

Performance Audits as Contributors to Change Management

• Selecting relevant audit topics • Involving senior management from start to end • Developing concrete and feasible recommendations • Following up on recommendations in regular intervals • Overcoming resistance to change through communication with stakeholders

Dr Ansgar Eussner, Director, Directorate of Internal Oversight, Council of Europe 17.00-17.15

Discussion Round 17.15

End of Day One

“The seminar provides a broad overview of the content and use of performance auditing in the public and international environment.”

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PROGRAMME DAY 2

Performance Audit in the Public Sector 9.00-9.05

Welcome Note from the Speaker

Dr Mark Roberts, Senior Manager, Audit Scotland, United Kingdom 9.05-9.45

Scoping and Planning a Performance Audit • Scoping and planning in context – A key step in delivering effective performance audits • How to scope a study to ensure it is feasible and adds value • How to identify what questions need to be answered and how evidence will be gathered • What to consider in planning a study in detail


DR MARK ROBERTS

Senior Manager, Audit Scotland, United Kingdom

Dr Mark Roberts has worked for Audit Scotland since 2008 overseeing performance audits in a number of areas – for example, renewable energy, consumer protection, corporate governance and environmental protection. Between 2004 and 2008, he worked at the Scottish Parliament as a Clerk to two parliamentary committees. Before this, between 1998 and 2004, he worked for two different public bodies responsible for environmental protection and scientific funding. Prior to this position, he was an Academic Scientist.

9.45-10.00


Coffee Break and Networking Opportunity

WORKSHOP with Group Assignments 10.30-12.45

Preparing a Question and Evidence Matrix According to the content of the previous presentation, the participants have to fulfil the following tasks:

Develop a question hierarchy and an evidence matrix Consider potential sources of evidence Examine how these sources link together into a matrix In this interactive workshop session the participants will be given a task to work on in small groups. The different groups then present their results. In case of any questions our expert is ready to give advice. The group work is followed by a discussion round to reflect the decisions made in the group work.


12.45-13.45

Lunch Break and Networking Opportunity

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“Good overview on how performance reporting is executed in different jurisdictions”.

13.45-14.30

Performance Audits in a State Administration • The purpose of performance audits • The stakeholders for performance audits • Carrying out a performance audit: Planning, conducting, reporting • Examples of performance audits • Lessons learnt and challenges

Performance Audit Methodology Team, National Audit Office, United Kingdom 14.30-14.45


Coffee Break and Networking Opportunity 15.15-16.00

The Relevance of International Performance Auditing Standards

• What are International Standards of Supreme Audit Institutions (ISSAIs)? • How do they apply to performance audit in different organisations? • What are the performance audit principles and standards? • What challenges are there in getting an international consensus? • What else does the INTOSAI Performance Audit Subcommittee do?

TUYET-MAI GRABIEL

Principal Auditor, Internal Oversight Service, UNESCO

With 15 years in audit, Tuyet-Mai Grabiel has gained a well-rounded professional experience working at the private, public and international levels. She joined the United Nations Educational, Scientific and Cultural Organization (UNESCO) in 2009, serving as Team Leader on audit assignments on the transversal functions of headquarters and the organisation’s programmatic activities in field offices throughout the world. Prior to her current position, she worked at the University of California, Los Angeles (UCLA) and at a French investment bank in New York. The professional certifications of Tuyet-Mai Grabiel include: Certified Internal Auditor (CIA) and Certified Information Systems Auditor (CISA).

Performance Audit Methodology Team, National Audit Office, United Kingdom 16.00-16.15


Performance Audits in an International Organisation • Issues faced for performance • Preparing and conducing audit and evaluation • Working methods • Challenges faced for assessing performance • Best and worst case scenarios

Tuyet-Mai Grabiel, Principal Auditor, Internal Oversight Service, UNESCO 17.00-17.15

Discussion Round 17.15

End of Seminar and Handout of Certificates

“Excellent seminar focused on highly relevant materials”.

“Great opportunity for share experiences and communicating with representatives of different organisations”.

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ORGANISATIONAL MATTERS

Performance Audit in the Public Sector Date of Event 10th – 11th October 2016 Booking Number S-1424 MC2 Event Language The event language will be English. Event Price

Early booking price valid until the 29th of July 2016: 1.189,- Euro excl. German VAT (19%) Normal price from the 30th of July 2016: 1.389,- Euro excl. German VAT (19%)

The above price covers the following: • Admission to the seminar • Hand-out documents • Seminar certificate, if seminar fully attended • Soft drinks and coffee / tea on both event days • Lunch on both event days Upon request you can receive a digital version of the seminar documents after the event for 60,- Euro excl. German VAT (19%) in addition to the seminar.

BOOKING E-mail: [email protected] Phone: +49 (0)30 802080-20 Fax:

Your contact persons for the programme: Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0)30 80 20 80 22 300 Fax: +49 (0)30 80 20 80 22 259 E-mail: [email protected] Laura Hentz, M.A. Senior Conference Manager Phone: +49 (0)30 80 20 80 21 344 Fax: +49 (0)30 80 20 80 22 259 E-mail: [email protected] (Programme is subject to alterations) Event Location InterCityHotel Berlin Hauptbahnhof Katharina-Paulus-Straße 5 10557 Berlin, Germany Phone: +49 (0)30 288 755 0 Fax: +49 (0)30 288 755 900 E-mail: [email protected] Internet: www.intercityhotel.com

+49 (0)30 802080-22 250

For online booking please visit our website: www.euroacad.eu

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Contact European Academy for Taxes, Economics & Law at Potsdamer Platz, Entrance Leipziger Platz 9, 10117 Berlin, Germany Phone: +49 (0)30 80 20 80 20 Fax: +49 (0)30 80 20 80 22 250 E-mail: [email protected] Internet: www.euroacad.eu

Please contact the hotel directly and refer to the “European Academy for Taxes, Economics & Law” if you wish to benefit from a limited number of available rooms. Of course you can always look for an alternative hotel accommodation.

BOOKING E-mail: [email protected] Phone: +49 (0)30 802080-20 Fax:

+49 (0)30 802080-22 250

For online booking please visit our website: www.euroacad.eu

Booking

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10th – 11th October 2016, Berlin

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