Internal audit Community of practice

Customer To serve our governments Financial Accomplish donors’ needs and make best value for money of PEMPAL with the help of Secretariat Internal Processes To maintain and develop a volunteer network of internal audit professionals through ‘peer’ learning, knowledge management with range of activities Learning and Growth Develop the volunteering, Executive Committee leadership, self sustainability of IA COP Working Groups, coordination with Steering Committee and other COPs Our Mission IA COP offers support to its member countries in establishing modern and effective Internal Audit system that meets international and EU standards and good practices and is a key for good governance and accountability in the public sector

Ljerka Crnković Vice-Chair On Substance Croatia Arman Vatyan WB, Lead Zamira Omorova Kyrgyzstan Stanislav Bychkov Russia Maksym Tymokhin Ukraine Strong leadership team- IACoP Executive Committee Diana Grosu–Axenti Resource team member Edit Nemeth Hungary Chair Cristina Scerbina Vice Chair on Operations Moldova Svilena Simeonova Bulgaria

PEM-PAL Internal Audit COP PEMPAL Steering Committee Executive Committee with Chair Executive Committee with Chair Secretariat – CEFWorld Bank (WB) Russia, SECO, Dutch Academy and others Organizations and professional associations (the IIA, CIPFA, etc.) and resource people Funding, professional support Professional support logistical support Leadership + Funding Information Guidance/Fiduciary Information Leader of the Community (Arman) Risk Assessment RIFIX Internal Audit Community of Practice (22 country representatives) Chair Bank TL Quality Assurance

THE WORKING GROUPs HELP TO Understand and apply the International Standards and best practices Develop a solid understanding of the IA function Discover tested tools and techniques Learn from country experience and identify the best approach for our country Improve the quality of internal audit in all the IACOP countries

Knowledge Creation Good Practice IA Manual Template Good Practice CPD Manual Template Internal Audit Body of Knowledge Risk Assessment in Audit Planning Communiqués

IMPACT OF IACOP by Theme

Areas of Interest from WG Implementation of Internal Control/FMC Good practice on conducting the full audit cycle from planning to reporting and follow-up Methods and tools for specific audits (infrastructure, procurement, etc) Collaboration of the IA with managers and marketing IA activity IT software for IA activity support Annual report on IA activity

Kyrgyz Republic Kazakhstan We have recently modificated law of internal audit – which was based on the experinences and knowledge we gained form Pempal meetings and study visits Zamira Omorova

Georgia We are drafting now the internal audit manual on basis of Pempal template We used risk assessment methodology to implement in our public sector CHU of Georgia

Croatia Ljerka Crnkovic Working in Pempal enable us to meet our peers from different countries – the most important value for me is the possibility to exchange information, to get to know latest developments Sometimes is even more valuable are informal contacts with our peers – we can contact them during Pempal meetings

The Netherlands The way we are thinking at Pempal meetings made me re-analise our audit procedures e.g. follow-up. I am working in several projects and it gives me opportunity to channel the experiences between expert groups. Manfred van Kesteren

The working groups were relevant and very helpful to our reform agenda. I especially liked the level of proficiency and engagement of all participants. In the Czech Republic, there is currently undergoing reform of Public Internal Control system. The conference has given us very useful feedback. Ideas and suggestions of IA COP experts could immensely contribute to improving the draft of our Internal Control Act. Czech Republic Lukáš Wagenknecht

Thank you!