INTERNAL AUDIT DEVELOPMENT IN THE GOVERNMENT OF LITHUANIA PEM-PAL WORKSHOP FOR INTERNAL AUDIT OFFICIALS Ljubljana, 12-14 December, 2006 Darius MATUSEVICIUS.

Slides:

Advertisements

Similar presentations

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

Advertisements

1 CREATING AN EFFECTIVE CENTRAL HARMONIZATION UNIT PEM-PAL WORKSHOP FOR INTERNAL AUDIT OFFICIALS Moldova, June 2007 Dr. Darius MATUSEVICIUS Financial.

Radmila Trkulja, Head of the CHU of Republika Srpska.

GOVERNMENT OF THE REPUBLIC OF MOLDOVA CENTRAL PUBLIC ADMINISTRATION REFORM ( ): concept and results December 2007 Chisinau.

Development of internal control: methodology and responsibility

Ch Financial Control PIFC in Iceland

Public Internal Audit PEM-PAL Center for Excellence in Finance Ljubljana, December 2006 Robert de Koning European Commission DG BUDGET.B.3 PIFC Team.

Financial Reforms and Accountability in Albania Presented by Dr. Sherefedin Shehu MP, Budget & Finance Committee, Albania International Symposium on the.

Better Regulation Executive Making regulation work for everyone Role of Oversight Bodies for Regulatory Reform Claire Chaubert February 2007.

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.

Quality evaluation and improvement for Internal Audit

Financial Management and Control Arrangements in Practice Monika Kos, Ministry of Finance, the Republic of Poland.

Session 4: Good Governance: How SAIs influence Good Governance in Public Administration Zahira Ravat 27 & 28 May 2014.

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

© OECD SIGMA A joint initiative of the OECD and the European Union, principally financed by the EU Internal Audit Manual PEM-PAL Plenary Meeting Zagreb.

Audit Committees: practices in the EU Manfred van Kesteren Bucharest, December 4th 2014.

Romanian Court of Accounts years of existence.

Supervision and regulation of banking system duty is given to a autonomous organization called Banking Regulation and Supervision Agency. BRSA is public.

© OECD A joint initiative of the OECD and the European Union, principally financed by the EU. Quality Assurance José Viegas Ribeiro IGF, Portugal SIGMA.

INTERNAL AUDIT MANUAL MS. EDIT NÉMETH HEAD OF CENTRAL HARMONISATION UNIT FOR PUBLIC INTERNAL CONTROL, HUNGARY PEM-PAL IA COP IA MANUAL WORKING SESSION,

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.

The Institute and the Profession: 1 Personalize your title and presenter here. The Institute and the Profession The Institute and the Profession: 1.

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

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

ONE YEAR EU MEMBERSHIP REVIEW EXPERIENCES AND PERSPECTIVES Warsaw, April 25-26, 2005 Changes in the process of collaboration between Government and local.

1 Co-operation in Implementing Internal and External Audit in the Republic of Moldova Gh. Cojocari Court of Accounts (CoA) Chisinau, June 2007.

FROM INSPECTION TO INTERNAL AUDIT - the Bulgarian experience - PEM–PAL workshop Chisinau June 2007 Ludmila Rangelova – Director CHU, MoF Stefan Belchev.

Capacity Building for the Kosovo Anti- Corruption Agency Constantine Palicarsky.

Transition to New System “from Inspection to Internal Audit” TURKEY Case Burhanettin AKTAS Ahmet BASPINAR IA CHU Member Head of Department for IA CHU.

Ul. Świętokrzyska Warszawa tel.: fax : Internal Audit Quality Assurance in Poland Monika Kos Ministry.

PUBLIC INTERNAL CONTROL (PIC) SYSTEM OF HUNGARY Ms. Edit NÉMETH CENTRAL HARMONISATION UNIT FOR PUBLIC INTERNAL CONTROL, HUNGARY BUDAPEST, 25 TH OF JUNE,

Workshop on Implementing Audit Quality Practices Working Group on Audit Manuals and Methods March 2006 Vilnius (Lithuania) Hungarian Experiences.

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

The IIA “The Road to Professionalism” Resources to develop internal audit Ljubljana, Slovenia December , 2006 Elizabeth (Libby) MacRae.

MEMORANDUM OF AGREEMENT TEMPLATE Svilena Simeonova, Director of Internal Control Directorate, Ministry of Finance, Bulgaria.

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:

Financial Management and Control in the Dutch Public Sector Prague, March 24, 2016 Manfred van Kesteren.

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

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

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

strengthening the elements of governance in Tajikistan

PIFC development in Moldova

REPARIS Workshop Vienna

PEM-PAL Internal Audit Comunity of Practice

PEM PAL – IA COP Meetings

Jean-Pierre Garitte Moscow 18 October 2016

Meeting of the Policy Group on Statistical Cooperation - PGSC

Bosnia & Herzegovina Fiduciary Update Dissemination Workshop

Developments And Achievements In Implementing Public Internal Financial Control (PIFC) Reform In Armenia EDGAR MKRTCHYAN, PhD Chairman of Executive Committee.

Implementation of Internal Control

years of existence.

Ministry of Finance and Treasury of Bosnia and Herzegovina

PIFC Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France The key players within the French administration Executive.

PIFC Public Internal Financial Control

A good practice of harmonisation between reforms: public internal control and anti-corruption Edit Németh, Head of CHU Ministry of Finance.

USE OF PEMPAL KNOWLEDGE PRODUCTS

The Sigma Experience of Public Internal Financial Control Peer Reviews

Increasing and Demonstrating value and of Internal Audit

Transformation of the National Statistical System: Experience

Briefing to the Portfolio Committee on Defence on the audit outcomes for the 2013/2014 financial year.

CREATING AN EFFECTIVE CENTRAL HARMONIZATION UNIT PEM-PAL WORKSHOP FOR INTERNAL AUDIT OFFICIALS Moldova, June 2007 Dr. Darius MATUSEVICIUS Financial.

The EU Model of PIC Raymond Hill Team Leader, PIC Task Force

Briefing to the Portfolio Committee on Department of Correctional Services on the audit outcomes for the 2013/2014 financial year Presenter: Solly Jiyana.

Presentation transcript:

INTERNAL AUDIT DEVELOPMENT IN THE GOVERNMENT OF LITHUANIA PEM-PAL WORKSHOP FOR INTERNAL AUDIT OFFICIALS Ljubljana, 12-14 December, 2006 Darius MATUSEVICIUS Financial Control Methodology Department Ministry of Finance, Lithuania

Historical Perspective 1993-1997 – partly centralized inspection type function; 1998-2001 – reforms in public administration, budgeting and strategic planning; action plans for Internal Control, introduction of the Internal Audit (IA) system; 2001-2002 – IA function, Policy paper for Public Internal Financial Control (PIFC), action plans, various PIFC legislation; 2003 – consolidation and harmonization of the PIFC framework by the new Internal Control and Internal Audit Law and new secondary legislation and tertiary regulations.

Internal Audit System (IAS) – Now Decentralized system of Internal Audit; ~ 550 internal auditors in ~ 200 IA units; All public sector covered (~ 2100 budgetary institutions) including all (60) municipalities; More than 8 years of experience in IA; ~ 2500 internal audits per year (~ 50% performance audits); Professional links with the IIA, Audit Committee and Supreme Audit Institution (SAI) ensured; Adequate support and confidence of the top management.

THE STEPS TOWARDS IAS The Law on Internal Control and Internal Audit; Commission for Coordination of Functioning of Internal Audit System in the Public Sector; Central Harmonization Unit (CHU) - Financial Control Methodology Department of the Ministry of Finance (3 units; ~ 15 staff members); Strategy for recruiting and retaining right people; Continuous training facilities and coordination; Communication and agreements with the IIA, the Commission, the SAI.

THE STEPS TOWARDS IAS - 2 Networking (workshops, help-desk, consultative visits, group meetings, electronic forum); Reporting to the Government and Parliament; International (IIA) standards and the best EU practice considered; Quality assessment of IA; Ensuring adequate staffing and sufficient resources based on the Audit Needs Assessment; Adequate legislative and guidance tools (incl. IA Code of Ethics) for internal audit and internal control.

Important Aspects to Highlight Recruiting and retaining right personnel; Co-ordination between IA and SAI; Development of the awareness of senior management (incl. issues on independence of IA) Ensuring responsibility and support of senior management for IA and internal control; Proper continuous IA training system; Monitoring and reporting the progress of the IA system; Avoiding an inspection type of attitude; towards – add value approach.