1. PEM-PAL Internal Audit Comunity of Practice

2. PEMPAL: Internal Auditors Community of Practice (COP)
What is it?
A network of Internal Audit professionals sustained by the valuable exchange of ideas, techniques, experiences and problems.

3. IA COP - objectives Focus on public expenditure management (PEM)
Improve effectiveness and transparency of public resources spending with the internal audit assistance. 
Proper understanding of IA from managers and partnership building for the quality of public services.

4. What have we done? Plenary sessions:
Workshop for Internal Audit Officials, CEF Slovenia, December , 2006
2nd Internal auditors’ COP Workshop Chisinau, Moldova, June
3rd Plenary and COP Workshops February 2008, Istanbul, Turkey
4th IA COP T&C and Internal Audit Sampling, Ljubljana, April 2009,
5th IA COP Plenary Meeting, Yerevan, Armenia October 21-23, 2009
6th PEMPAL IA COP T&C Group Meeting, CEF - Ljubljana, Slovenia, December 10-11, 2009
Materials and details on the

5. IA COP - SWOT analysis Strengths: Threats Weaknesses: Opportunities
The network of this type new for members
Three years of existence
Sustainable budget
Logistical support - CEF
Rules of procedures
Two level leadership
Threats
Topics not in line with expectations
Voluntarily work
Lack of management support
Weaknesses:
Turnover of members
Language preventing communication / sharing of information
Weak link with other COP-s
Opportunities
New sponsors
Wikispaces
Institutional support (WB, EC, SIGMA, IIA, CIPFA, etc.)

6. PEM-PAL organisation PEM-PAL Steering Committee Coordinates/manages
Task Team
Leader for WB Budget
Coordinates/manages
IA Executive
Committee
Secretary/
Treasurer
Supports
Secretariat - CEF
IA COP members (country representatives)
World Bank (WB)
logistical support
Group 1.
IA Training
and Certification
Group 2.
IA Strategy and
Legislation
Professionalsupport
Finances
Reports
Reports
Sponsors (Inwent, WB, etc)
Organizations and professional associations (EC, IIA, SIGMA, CIPFA)