This initiative focused on PIC in the public sector, and aimed to raise awareness of staff other than internal auditors on their role and responsibilities within the internal control system. The initiative aimed to raise awareness of the internal audit function as a management tool in obtaining assurance about the functioning of the internal control system and recommendations vis-à-vis its improvement.

What it was about

A strengthened internal audit function along with strengthened PIC will be possible if the senior management and employees understand the purpose of having internal auditors at their institutions, and their role throughout the budget cycle. A well-managed and functional internal audit unit helps managers to safeguard resources, assure compliance, and efficiently and effectively achieve the objectives of the organization. Thus, a properly managed and resourced internal auditing function can be a powerful managerial tool.

This workshop aimed to familiarize managers and other staff members with the concepts that internal auditors operate with: governance, internal control, and risk management.  In this context, this learning initiative provided an opportunity to discuss the responsibilities within the ‘three lines of defense framework’, and how to enable the work of internal auditors. The discussion will included making the distinction between the roles and responsibilities of all stakeholders for functioning internal control systems.

This workshop will also provided an opportunity to explore the purpose of internal audit, the types of activities that internal auditors are supposed to carry out in line with international standards, and the importance of well-managed internal audit units. 

During the workshop we discussed the following topics:

• Public internal control and the role and responsibilities of internal auditors
• Enabling factors for effective internal auditing – functional independence and resourcing
• Importance of cooperation with the internal auditor:  management – internal auditor
• Objectives – risks – internal controls and roles in risk management
• Three lines of defense model

What were the benefits

The following were the learning objectives:

• Clear picture on the position of the internal audit function within the internal control systems/public internal financial controls
• How internal audit benefits the governance, internal controls and risk management arrangements
• Recognize opportunities for strengthen cooperation with the internal auditor

Who was it for

The workshop was designed primarily for:

• Central harmonization units of ministries of finance
• Senior public sector officials with an interest in internal control systems
• Senior public sector managers who are responsible for managing activities
• Finance officers
• Officials with an interest in civil service reform
• Officials working on the programming of EU funds

Faculty

Leo Stoffels, Central Audit Service, Ministry of Finance, the Netherlands

Leo Stoffels (1958) is a Dutch CPA at the Dutch Central Government Audit service. He has extensive experience in public sector auditing. Previously he was a specialist at the Professional Expertise department and presently is as audit manager responsible for audits of European funds and for various audits in the domain of IT management and operational audits.

Erik van Barele, Central Audit Service, Ministry of Finance, the Netherlands

Erik van Barele (1955) is working in the audit profession from 2010 till now. He started with the audit directorate of the ministry of Education where he led an audit department consisting of operational and IT auditors. When the Dutch Audit Office was formed in 2012 Erik became manager of the horizontal operational audit department. Since two years he is working for the ministry of Infrastructure and Environment as manager responsible for the audits on request of the ministry. Before he started in the audit profession Erik worked in the financial and control function of several ministries. The last position in the financial function was head of the finance department of the directory for Primary Education. Erik has broad experience in giving training and workshops in international programs. He has a MBA degree in public governance at the University of Nyenrode. 

Tina Toman Pfajfar,  Insurance Supervision Agency, Slovenia

Tina Toman Pfajfar is Deputy Director and also the Head of the On Site Inspection Section at the Insurance Supervision Agency. In the past she was the Director of Internal Audit Service at the Slovenian KD Life Insurance Company. She also worked for the Ministry of Finance of the Republic of Slovenia where she held a position of the Head of Internal Audit Service. Her main responsibilities included risk-based internal auditing, providing assurance to the Minister (or Board) about the risk management and internal control system, preparing a Manual for the Internal Audit Service, PIFC, and others.

She is the president of the Internal Audit Committee at the Slovenian Institute of Auditors and vice president of the Slovenian Chapter of the IIA – Institute of the Internal Auditors. She is Certified Internal Auditor at the Slovenian Institute of Auditors, State Internal Auditor at the Ministry of Finance, State Auditor at the Court of Audit of the Republic of Slovenia and she has a Certification in Risk Management Assurance (CRMA) at The Institute of Internal Auditors.

Joop Vrolijk, Independent Expert

Joop Vrolijk has a solid background in Economics and public audit combining post-graduate degrees in Economics, External Auditing (CPA) and in Governmental Auditing and more than 20 years audit and management experience in the Netherlands Court of Audit. On behalf of the OECD/SIGMA he worked for 12 years on implementing projects on PFM reform strategy, Public Internal Financial Control (Financial Management and Control, Internal Audit, and Central Harmonisation) and Financial Inspection, and building capacity of Supreme Audit Institutions in EU candidate countries such as Albania, Bosnia Herzegovina, Bulgaria, Croatia, FYROM and Serbia. He has also a strong experience working in former CIS countries. For more than six years he worked in Armenia, Georgia, Moldova and Ukraine in both areas: Public Finance Management and Supreme Audit Institutions.

In the Netherlands Court of Audit he was engaged in numerous international projects to review and build SAI capacity such as the project manager of a bilateral support project with the Indonesian and Bulgarian SAI. In addition, on behalf of the Netherlands Court of Audit he was a member of the INTOSAI working group for Internal Control.

After his retirement in 2015 he worked as a freelance consultant on several PIFC projects in Albania (Certification of Internal Audit), Georgia (Implementation of Financial Management and Control), Moldova (analysing progress in PIFC), Serbia (reporting on PIFC), Ukraine (Development PIFC) and carried out a  Performance Measurement Framework assessment of the Suriname SAI.

Partners

This learning initiative was supported by: