TRAINING AND CERTIFICATION OF INTERNAL AUDITORS IN PUBLIC SECTOR OF MONTENEGRO Stoja Roćenović Central Harmonization Unit Ministry of Finance of Montenegro.

Slides:

Advertisements

Similar presentations

OUT-IN: Organising, Using and Transferring Innovation 14 December 2009 Rome, Italy.

Advertisements

Republic of Croatia - Ministry of Finance Central Harmonisation Unit & Internal audit Division PEM-PAL - 2nd Internal auditors Community of Practice Workshop.

Radmila Trkulja, Head of the CHU of Republika Srpska.

MONTENEGRO HUMAN RESOURCES MANAGEMENT AUTHORITY Tatjana Vukcevic Advisor Rome, October 2008.

PUBLIC SECTOR INTERNAL AUDIT IN THE REPUBLIC OF LITHUANIA Mr. Jonas Vaitkevičius Head of Internal Audit and Financial Control Methodology and Monitoring.

1 Republic of Macedonia Ministry of Finance HUMAN RESOURCES CHALLENGES IN CREATING AN EFFECTIVE INTERNAL AUDIT FUNCTION IN THE PUBLIC SECTOR Presentation.

TURKISH INSURANCE INSTITUTE COMPULSORY EXAMS IN TURKISH INSURANCE SECTOR VOCATIONAL QUALIFICATION FRAMEWORK IN INSURANCE SECTOR.

TURKISH INSURANCE INSTITUTE. Contents  TII’s foundation  Institutions that are cooperated with  Institutions to which services are provided  Services.

Public Procurement in The Rep. of Maldives

IEKA - Albanian Institute of Authorized Chartered Auditors Towards application of new standards on accounting and auditing – Albanian challenge on implementing.

Your name Programme of Professional Training of Persons with Acquired Higher Education Boban Gledović Ministry of Labour and Social Welfare Directorate.

Program of Cooperation between Government and the Non -Profit Sector Croatia.

PEM-PAL - 2nd Internal auditors’ Community of Practice Workshop

Establishment and Development of the Internal Audit System for the Public Sector in Kyrgyz Republic INTERNAL AUDIT COMMUNITY OF PRACTICE ISTANBUL

INTERNAL AUDIT IN UKRAINE State Financial Inspection of Ukraine

In Poland School System. The Education System Act of 7 September 1991 (with further amendments) The Education System Act of 7 September 1991 (with further.

STRENGTHENING NTERNAL AUDIT CAPACITIES IN THE HUNGARIAN PUBLIC SECTOR.

Romanian Court of Accounts years of existence.

Republic of Croatia TRAINING OF INTERNAL AUDITORS IN THE PUBLIC SECTOR PRACTICAL TRAINING AND MENTORING mr.sc. Željka Knezić.

Professional Qualifications System in Estonia European Bank for the Development of Modular Curricula and Educational Technologies EMCET-2 Svetlana Kozlovskaja.

PEM -PAL 13th INTERNATIONAL CONFERENCE ON INTERNAL AUDIT , Hotel Granit, Ohrid.

Monitoring Activities by Internal Audit Coordination Board Ömer DUMAN Head of Internal Audit Coordination Board.

© OECD A joint initiative of the OECD and the European Union, principally financed by the EU Co-operation Between the Ministry of Finance and the Court.

1 INTERNAL AUDIT IN BULGARIA – DEVELOPMENTS AND CHALLENGES PEM PAL IA CoP Sofia, Bulgaria April 17-20, 2012.

Republic of Slovenia Ministry of Finance Ministry of Finance Budget Supervision Office of the Republic of Slovenia 1 Miran Gostiša Ljubljana, 27th January.

Training in public administration in the Czech Republic „today“ Václav Melichar, training department Institute for Public Administration Prague.

22/10/20151 SAIs and PIFC Assessment policies Ankara, 8 July 2008 Robert GIELISSE Head of unit DG BUDGET.B.4 European Commission.

Republic of Macedonia MINISTRY OF FINANCE SKOPJE DEPUTY MINISTER OF FINANCE DIMKO KOKAROSKI, Ph.D. The Conference on Accounting Reform and Institutional.

Training and Certification - Mentoring Marija Matek Training Coordinator for Internal Auditors Ministry of Finance of the Republic of Croatia Central Harmonisation.

1 KICK-OFF MEETING 30 MARCH 2005 Mr. H.Abdullah KAYA General Overview of the Twinning Project (PART II)

Vocational and technical education in the Republic of Slovenia Elido Bandelj, 2012 Centre of the RS for vocational Education and Training.

Continuing Professional Development In Training and Certification of Internal Auditors in the Public Sector Marija Matek, Training Coordinator for Internal.

The ISSAI implementation in 2011 – ISSAIs for financial audit. The Swedish National Audit Office. Meeting of Experts of SAIs of the Baltic and Nordic countries.

 The plan:  1. The concept of the value and methods of financial supervision  2. Types of financial control  3. The competence of the state and other.

Legal Framework and Structure. Public Internal Financial Control Strategy ( ) focuses on three activities Institution of a Centralized Harmonization.

© OECD A joint initiative of the OECD and the European Union, principally financed by the EU TURKISH PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM Naci AĞBAL.

M O N T E N E G R O Negotiating Team for the Accession of Montenegro to the European Union Working Group for Chapter 32 – Financial control Bilateral screening:

Global Financial Regulatory Framework Regulating Accounting, Auditing and Financial Reporting Masters in Accountancy (MACC508)

M O N T E N E G R O Negotiating Team for the Accession of Montenegro to the European Union Working Group for Chapter 3 – Right of establishment and freedom.

M O N T E N E G R O Negotiating Team for the Accession of Montenegro to the European Union Working Group for Chapter 6 – Company Law Bilateral screening:

Recent development in Montenegro Non confirmed provisions of the modified t he European Social Charter Reference to the articles 7. and 30. Ministry of.

M O N T E N E G R O Negotiating Team for Accession of Montenegro to the European Union Working Group for Chapter 16 – Taxation Bilateral screening: Chapter.

M O N T E N E G R O Negotiating Team for the Accession of Montenegro to the European Union Working Group for Chapter 1 – Free movement of goods Bilateral.

Civil Service Of Lithuania. Structure of employment in state sector CIVIL SERVICE DEPARTMENT UNDER THE MINISTRY OF THE INTERIOR Health service and social.

Legislative, normative and institutional framework of EU member states in relevant issues (internal control and risk management) - some key points drawn.

M O N T E N E G R O Negotiating Team for the Accession of Montenegro to the European Union Working Group for Chapter 1 – Free movement of Goods Bilateral.

ESTABLISHMENT AND DEVELOPMENT OF THE PIFC SYSTEM IN BOSNIA AND HERZEGOVINA Fatima Obhođaš Assistant Minister THE CENTRAL HARMONISATION UNIT FEDERAL MINISTRY.

Quality assessment of internal audit activities performed on a periodical basis Nikolina Bibić, Ministry of Finance, Central Harmonization Unit Republic.

Establishing a mentoring system in Serbia. How can we start working on establishing a mentoring system ? WE STARTED BY LOOKING AT: What we already have.

Working with Supreme Audit Institutions in Central Asia

Financial Management and Control (FMC) and Internal Audit (IA) - requirements under Chapter 32 - Financial Control Plenary Meeting on The Progress in Internal.

NIK/Poland Introductory Professional Training for Auditors

PRESENTATION OF MONTENEGRO

Development of qualifications system in Ukraine:

PRESENTATION OF MONTENEGRO

PIFC development in Moldova

PRESENTATION OF MONTENEGRO

Mutual recognition of qualifications PRESENTATION OF MONTENEGRO

Bulgaria Higher Education System

ACCA Exam Coaching in Chennai

Meeting of the Policy Group on Statistical Cooperation - PGSC

Accounting and Reporting in the Public Sector

years of existence.

Cooperation system for providing

NDC tracking in the framework of CBIT

USE OF PEMPAL KNOWLEDGE PRODUCTS

Policy on the Internal Audit Council

PUBLIC PROCUREMENTS IN THE REPUBLIC OF SERBIA

Internal Audit in the Public Sector in North Macedonia - First steps, achivments and further chellenges - Mite Mitevski, Head of Central Harmonization.

Application of VAT in the Financial Sector

Presentation transcript:

TRAINING AND CERTIFICATION OF INTERNAL AUDITORS IN PUBLIC SECTOR OF MONTENEGRO Stoja Roćenović Central Harmonization Unit Ministry of Finance of Montenegro Prague, March

Legal framework 1.Law on public internal financial control in public sector 2.Rulebook on the Curriculum and Manner of conducting the examination for authorized internal auditor in the public sector 3.Internal instruction of conducting mentorship 4.Instruction on continuos professional specialization of certifed internal auditors in public sector 5.Program of continous professional specialization of internal auditors in public sector

DEVELOPMENT OF PROGRAM OF TRAINING AND CERTIFICATION * Participants in the process of acquiring certificates are not included Total CIPFA participants CIPFA certificates2717Ongoing44 * National certificates * Participants of practical training for CIPFA certificate * Participants of practical training – national certificate

INTERNAL AUDITORS IN PUBLIC SECTOR OF MONTENEGRO Central levelLocal levelTotal Number of appointed internal auditors in public sector Number of certified internal auditors 31 ( 5 internal auditors have both national and CIPFA certificate) 1142 CIPFA Certificate National Certificate CIPFA Certificate National Certificate Number of internal auditors in process of acquiring certificates 6 (2 internal auditors are in process of acquiring both national and CIPFA certificate) 19 ( 9 interal auditors are in process of acquiring both national and CIPFA certificate)

HOW TO ACQUIRE CERTIFICATE? National certificate  10 day theoretical training  written exam  one audit with mentor assistance and exam in oral CIPFA Certificate  4 modules ( National legislation and tax system, Internal audit fundamentals, Accounting and financial reporting and Governance and control )  written exam after each module

SUPPORT IN IMPLEMENTATION OF PROGRAM OF TRAINING AND CERTIFICATION CIPFA (Chartered Institute for Public Finance and Accounting) and CEF (Center of Excelence in Finance) Donators: Government of Germany, Goverment of Slovenia, Worldbank, CEI (Central European Inititative) Human Resource Management Agency of Montenegro Ministry of Finance of Montenegro Tutors

PROBLEMS IN IMPLEMENTATION Engagement of tutors Preparation of materials Acceptance of CIPFA program from participants

FURTHER PLANS Established sustainable system of training and certification Usefull way of acquiring knowledge and skills Exchange of knowledge and experience

Thank you for attention! Questions?