PEM PAL – IA COP Meetings Effective implementation of internal audit reforms Identify the CHU core functions and challenges they face at different phase of evolution of public internal audit French public administration experience Stéphan Roudil, CIA/CGAP, Rapporteur general of the Central harmonisation committee for internal audit (CHAI) Tashkent – October 25th, 2017

Central Harmonization : Core functions Feed back from France Central harmonization committee for internal audit (CHAI) : Chaired by Minister of Public Reform ; Composed by Heads of IA ministerial departments and MoF. 3 main missions (Sources : Decree of 2011 related to State internal audit) : Set up the professional framework (CRAIE) and verify its implementation ; Harmonize la working methods ; Assess internal audit policy of the ministries and formulate recommendations. Stakes : Guaranteeing the coherence and credibility of State internal audit, to internal and external partners Harmonization to : Provide a complete, adapted and recognized framework Perform an appropriated audit strategy Ensure a rigorous approach Accompany the upgrade of competences Raise awareness of the stakeholders The regulation (soft law) of State internal audit The professionalization of internal audit functions and of internal auditors

Central Harmonization : Evolution phases, and challenges Feed back from France First step : Acclimation and Appropriation with concepts and internal audit standards 2012/2013 Settle a community of practitioners Development and validation of framework Provide guidelines Target : Inspectors, controllers, … Second step : Acculturation and implementation of IA organization and tools 2014/2016 Generalization of internal audit and risk functions at ministerial level Commitments on Risk Mapping approaches at ministerial level Development and dissemination of methods and tools on IC and IA (opinion, notes, guidelines, recommendations,…) Raise awareness on major stakes of IC and IA, including clarification and complementarities with general inspection Trainings for internal auditors Target : General secretaries, high public managers, internal auditors, … New step : Recognition and Promotion of State internal audit 2017/2019 The political support for internal audit Advises to internal audit functions at ministerial level Coherence and advocacy for State internal audit Target : Ministers, cabinets, …

Central Harmonization : challenges to be faced Feed back from France IA Professional framework Verify implementation of IA framework (QAR) Assess IA policy of each minister IA issues in public agencies Relationships with The IIA, And SAI Regulation (soft law) Professionalization – Advocacy Recognition Training strategy and modules on IC and IA Internal and external advocacy Technical working groups on IC/IA methodologies Recognition of IC and IA jobs in Public administration Awareness sessions : Top management, IA managers, IAs