1. Public Internal Control (PIC) in Belgium
PEMPAL Brussels
27/02/18 – 02/03/18

2. FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation
TABLE OF CONTENT
Legal framework
Different actors
Accountability structures
Implementing PIC and practical tools
Role of Internal Audit in PIC
Scope of the Internal Audit Activities
Lessons learned
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

3. FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation
1. LEGAL FRAMEWORK
Three royal decrees on PIC 2007
Royal decree on Management Functions (2001)
Law on federal budget and accounts (2003)
Law on whistleblowing (2013)
Royal decree on Centralised Federal Internal Audit Service (2016)
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

4. FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation
2. DIFFERENT ACTORS
Operational internal controls
and management controls
Management (Mandates)
Staff
Supporting and coordinating functions
CHU and Ethics Bureau
Financial and budget support
Policy Evaluation (in progress)
Evaluation by independent IA
Centralised internal audit service
Role of the Audit Committee
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

5. 3. ACCOUNTABILITY STRUCTURES
Accountability triangle
(responsability – authority/empowerment - accountability)
Management contract
Annual report on PIC
Policy Evaluation (in progress)
Cycle of annual perfomance evaluations
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

6. 4. IMPLEMENTING PIC & PRACTICAL TOOLS
Providing advice and support
Practical guidelines on developing and documenting PIC
Self assessment tools
Benchmarking and networking
Training, seminars and workshops
Integrating PIC
Based on the management cycle (PDCA)
All different aspects (compliance, operations, security,…)
Involving all services, entities and staff
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

7. 5. ROLE OF INTERNAL AUDIT IN PIC
Independence and objectivity
Position
Formal authority
Budget
Reporting lines
Professionalism
Assurance and consultancy provider
Pragmatic approach
Taking into account the maturity level of IC
Close collaboration with CHU
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

8. 6. SCOPE OF THE INTERNAL AUDIT ACTIVITIES
Governance, risk management and internal control
All types of audits
Risk based audit planning
Management requests
Single audit
Role of the audit Committee
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

9. FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation
7. LESSONS LEARNED
Legal embedding incentive
Tone at the top awareness
Change in control environment sponsorship & involvement
Integrating in management cycle and single audit efficiency and effectiveness
From compliance to performance added value
Solid PIC with 3 lines of defense clear roles & responsibilities
FPS OF POLICY AND SUPPORT - DG Budget & Policy Evaluation

10. Change is hard
because people overestimate the value of what they have and underestimate the value of what they may gain by giving that up…
- J.Belasco & R. Stayer -
Contactinformation:
Katleen SEEUWS