Maximizing the Value of Internal Auditing in Public Sector
A well-functioning, independent, and objective internal audit function should nowadays be regarded as a managerial tool which adds value. It should not be regarded simply as a tool for assessing and improving internal control, risk management, and governance processes. Experience and progress of countries in implementing internal audit show that internal audit function should be strengthened. This is possible if internal audit establishes a good relationship with management and if they act as active consultants that contribute to a greater value of public institutions. In this context, internal auditors have to be empowered with knowledge on how and when to make an impact.
Taking part in this workshop, participants strengthened their knowledge of how auditors can maximize value of their work in relation to management.
What was it about
The workshop addressed the following topics:
- How, as an internal auditor, you can make an impact in your organization in terms of adding value
- What it takes for internal audit to become a management tool
- How to be a cooperative, constructive partner to (top) management
- Maintaining good relationship with management during the entire audit process
- How to promote the internal function within your organization towards management (public relations)
What were the benefits
This three-day workshop, facilitated by two experts from the Central Audit Service of the Dutch Ministry of Finance, was based on practical examples and concrete experience.
The following were the learning objectives:
- Have a good understanding of internal audit function, its main principles, and preconditions for good cooperation with management
- Be able to describe the meaning of adding value to strengthen internal audit function in the public sector organization
- Be able to identify mechanisms for cooperating with management
- Be able to explain how to communicate audit findings and final report
- Be able to describe best practice of the cooperation between management and internal auditor
- Gain from peer-to-peer learning and improve relationships with other internal auditors
Who was it for
The workshop was primarily designed for audit managers and senior or experienced internal auditors from ministries and other public bodies, heads of units, controllers, advisors, managers, officers, and other audit experts and professionals interested in the topic.
Faculty
Manfred van Kesteren
Manfred van Kesteren is a senior advisor auditor at the Internal Audit Department of the Dutch Ministry of Finance. His responsibilities include performing operational audits on strategic projects, facilitating control risk self-assessments sessions, while also having active role in further development/orientation of the internal audit department, and development of the technical skills of the auditors within the organisation. He is a member of the Institute of the Internal Auditors. He worked in several international EU-twinnings and is a resource person for the World Bank’s PEM PAL Internal Audit Community of Practice.
After finishing his studies in Sociology at the Utrecht University, he worked at the Dutch Ministry of Health, Welfare, and Sport as a policy advisor within the Social Policy Directorate. Soon after, he became a policy advisor on Human Resource Management at Tax Department.
Klaas van Diermen
Klaas van Diermen is audit manager at the Central Audit Service of the Ministry of Finance in the Netherlands. He acts as lead auditor for audits on strategic projects at the Dutch Tax and Customs Administration. He also performs operational audits on request of the top management of several ministries.
In 2008, he developed the quality assurance system for the internal audit function. He is a member of several discussion groups on quality assurance of internal audit.
He delivered several workshops and trainings in Central European countries.
Previously he worked at the Court of Audit of the Netherlands (supreme audit institution). He conducted performance audits about investigating whether central government policy is implemented and whether the policy goals are achieved. He was also coordinating the regularity audits: investigating whether the funds received by all ministries are collected in accordance with rules and whether outgoing funds are spent to achieve the targets set in the budget.
Mr Klaas van Diermen has a Masters Degree in Health Care Policy and Management. He started his career as account manager at one of the largest health care assurance companies. He received an award for a cooperation project of several insurance companies.
In 2003, he finalized the Post-Master course for registered operational auditor (RO).
Partners
This learning initiative was supported by:
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