Public Internal Control reporting system – Belgium PEMPAL Armenia

Reporting on PIC – Belgian practice Government and/or Minister Global Report on ICS Federal Audit Service Audit committee Report on audit performance Report opinion ICS CHU Audit Reports Annual ICS Report Line Ministry A Line Ministry B Line Ministry C FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

Reporting on audit activities Annual Report on audit activities Internal Audit Service Audit Committee Legal base Royal Decree (IPPF standards) Based on the audit planning and follow up on recommendations Evaluation of the CAE Global opinion on ICS Internal Audit Service Audit Committee Based on the findings and audit reports Feedback on the reports ICS line ministries Global report on ICS of the federal administration Audit Committee Government and to the competent Ministers Legal base Royal Decree Based on global opinion Internal Audit and reports on ICS line Ministries FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation Role of CHU Coordinating reporting activities Providing useful information on ICS to the Audit Service Guidelines on annual reporting ICS to the line Ministries Review legislation on ICS reporting Methodological support on reporting activities Templates Internal Control Network Project on integrating ICS reporting and maturity measurement Lessons learned Useful and userfriendly Not a check box exercise FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

that things are always more complicated than you think. Reporting provides reminders that things are always more complicated than you think. - John Jeremiah Sullivan - Contactinformation: Katleen SEEUWS Katleen.seeuws@bosa.fgov.be