Adding value: internal audit in the Dutch Public Sector. PEMPAL, Tbilisi, October 2018

About the Central Government Audit Service (CGAS) Established may 1st 2012 Combining/merging strengths of the ministerial audit departments Supervised, coordinated and monitored by ministry of Finance, independently positioned and working for all ministries Center of excellence for public government auditing

Roles, responsibilities and positioning Internal Audit: independent and objective activity aimed on realizing the organizational goals by providing assurance and consulting services (advisory task) to management on the quality of governance, control, accountability and supervision. We are organizational positioned at the ministry of Finance under the surrogate secretary (owner). The clients consist of all the ministries and subordinated bodies. Periodic meetings between CGAS and the joint clients within the SG-commission and SG- council.

Organization chart (2014) (2014)

Our services Statutory task Audits on demand Review of the annual financial reports of the ministries and subordinated bodies. By means of reviewing, assurance is provided with respect to the reliability of the financial statements that are included in the ministerial annual reports (judgment). Reviewing financial management control systems within ministries and subordinated bodies (judgment). Within the central Government the main question to be answered in this respect is: is tax payers money dealt with in a sound way? Audits on demand Investigations/audits and consulting assignments by request of management. It concerns requests in the field of governance, control and accountability in which the focus is aimed at policy- and business-/operational processes (e.g. IT-systems). Assignments on behalf of the European Union

Clients Ministerial Clients (and subordinated bodies) Minister Secretary-General Deputy Secretary-General Director-Generals Directors Inter-ministerial clients Interdepartmental Commission Operational Management (ICBR)

INDEPENDENT, PROFESSIONAL and COMMITTED Core Values INDEPENDENT, PROFESSIONAL and COMMITTED

Mission Our mission is that we fulfill the roles as independent internal audit function for the central Government as well as the Audit Authority for the European Commission. Our professionals deliver a pro-active contribution to the quality of the central government with audits/assessments aimed at governance, control and accountability. This we do in the proximity of our clients, independently and with matching competences. The Central Government Audit Service: - Conducts the right/relevant assignments; With the right people; Sending the right/relevant messages.

Conducting the right/relevant assignments Annual Audit Plan: Risk-based on level of Departments and Government-wide. Risks are clustered in overarching themes (e.g. 2018: IT/Cyber, Regulatory Pressure, change ability); Proximity: always in close contact with our clients: e.g. account managers, Government Wide relevant meetings (e.g. SG-counsel); Pro-active: main focus on risk, timely communication, early involvement Flexibility: be able to use the resources for assignments on demand; Promoting our work: visibility throughout the public sector, supporting management in RM, transparency of our work (reports are published), brochures of all our services, very visible on intranet, stay in touch with internal and external stakeholders.

Assignments conducted by the right people Investing in Human Capital: e.g. traineeships, training/education/certification, development plans, rotating of staff (mandatory), HRM-policy aimed at getting the most out of our people; CGAS is strongly connected with: professional bodies (IIA, IFAC, ISACA etc.), Universities, external commissions linked to the profession etc. Multidisciplinary approach: combining disciplines (FA, IT, OA); Investing in IT: IT-audit-tooling as well as attracting knowledge (core actrivity); Tight and strict planning process: ‘an audit hour can only be spend once’ Strong(er) communication lines with management

Sending the right messages Pro-active: timely and (most of all) relevant messages; Consulting activities formulated as Perspective of action: set of alternatives/solutions/advices for management with the consequences mentioned; Pointy/short reports: most reports no more than 20 pages; only the key messages (pyramidal reporting) + visualization, infographics etc; Report what you see: including ‘extra catch’, reporting beyond the scope if necessary;