1. 2nd SIGMA NETWORKING SEMINAR
OECD Conference Centre Paris November 2008

2. PUBLIC INTERNAL FINANCIAL CONTROL and FIGHT AGAINST CORRUPTION
Bianca Brétéché, Ulrika Klingenstierna, and Joop Vrolijk, Sigma Senior Advisors

3. 1. PIFC PIFC horizontal issue as well
Introduction Man. Accountability depends on PAR
Budget reform defines Fin. Management
Structure IA depends on defined Budget Responsibilities

4. 2. Independence Different types of independence within PIFC?
Functional Independence
Internal Audit <->Audit Authority
Independence AFCOS
Audit Committee
Constitutional independence <-> functional independence

5. 3. EC Regulations and administrative capacity
EC Reg’s ask for new structures. Needed??
DIS: NIPAC/NF/CFCU/AA/ Sectors
PIFC: CHU’s/ Audit Committee’s
OLAF: AFCOS
TENSION!

6. 4. EC support for PIFC Reform
Jumping in large TA projects! Sequence and managing over long period.
ToR’ s are wish lists, and less interlinked with PAR and absorption capacity
Weak coordination EC tools
Sub –optimal results
pressure to spend,
long internal procedures and
unrealistic number of activities

7. 5. Extra: Warning!
Importance of Audit Authority as one of the key elements in EU fund management structure is underestimated! Need for well-thought positioning and qualified Financial Auditors!

8. MS
only AA
also CHU
also IA
also CHU and IA BL x CY DE FR GR HG IT LX NL PL PT
SLO SP SW UK