1. Training and Certification - Mentoring Marija Matek Training Coordinator for Internal Auditors Ministry of Finance of the Republic of Croatia Central Harmonisation Unit Sofija, April 17. – 20. 2012. Sofija, April 17. – 20. 2012.

2. CONTENT 1. LEGAL FRAMEWORK 2. MENTORING IN TRAINING CYCLE 3. INSTRUCTION ON MENTORSHIP IN PRACTICAL TRAININIG 4. CONTINUING PROFESSIONAL DEVELOPMENT 5. PROGRAMME COUNCIL

3. 1. LEGAL FRAMEWORK Instruction on professional training and the exam for the occupation of an accredited internal auditor in the public sector (May 31, 2010.) Instruction on mentorship in practical training for the occupation of an internal auditor in the public sector (February 22, 2011) http://www.mfin.hr/hr/izobrazba-unutarnjih-revizora

4. 2. MENTORING IN TRAINING CYCLE THEORETICAL PART Modul 1. – 5. THEORETICAL PART Modul 1. – 5. PRACTICAL PART TWO PRACTICAL AUDIT S WITH MENTOR PRACTICAL PART TWO PRACTICAL AUDIT S WITH MENTOR WRITTEN EXAM ORAL EXAM ORAL EXAM CERTIFIED INTERNAL AUDITOR FOR THE PUBLIC SECTOR CONTINOUS PROFESSIONAL DEVELOPMENT

5. Workshop for mentors CHU organize workshops for mentors – presenting: -instruction on mentorship training -providing instructions to mentors on how to conduct mentoring -further practical advice for mentors

6. -methodology -implementing subjects -practical training organization -method of practical training and documentation -mentor's obligations - candidates evaluation 3. INSTRUCTION ON MENTORSHIP IN PRACTICAL TRAINING – CONTENT

7. Content of practical training: - Performing at least two internal audits under the mentor guidance who directs and supervises the work of candidates - Evaluations of candidate by mentors - Methodology

8. 1. Mentor = internal auditor with his/hers experience helps the candidate to perform two practical audits in accordance with the Manual and IIA standards 2. Candidate = a) person who has completed the theoretical part of training b) person involved in conducting audits after listening compulsory Module 2 – internal audit methodology - Implementing subjects

9. Who can be mentor? -Certified internal auditor in the public sector -Completed at least three audits after certificate is obtained -Good results in the service -Not convicted for violation of official duties

10. - Practical training organization Two practical audits under the menhtors supervision - If the institution has an internal audit unit with experienced internal auditors - mentor can be any of these internal auditors who has the certification and has done at least three audit reports - If the institution has not (yet) established an internal audit unit and experienced internal auditors do not exist, the mentors are appointed by CHU Oral examination – two audit reports in front of exam committee

11. Candidate employed in public sector institution, which has internal audit unit and mentor in the institution, can start a practical training: - after passing the written exam - after 2nd Module - ”Work methodology of internal audit”

12. Candidate employed in public sector institution, which doesn’t have internal audit unit and does not have mentor in the institution can starts his/hers practical training: - after passing the written exam (mentor is appointed by CHU)

13. - Method of practical training and documentation A detailed description of practical training implementation is given in table Way of practical training implementation (hiperlink)

14. - Mentors obligation Schedule on conducting of practical internal audit Providing guidance and support and direct candidates with advices during performing of practical audit in accordance with recommended methodology in the Manual for Internal Auditors Issuing a verification on performed internal audit under mentorship at least 15 days after the delivery of the final audit report for the 2nd internal audit to the head of institution

15. - Candidates evaluation 1.Verification on conducted internal audits under mentorship 2.Report on conducted practical training for both audits a) List of criteria for evaluation of performed internal audit under mentorship b) List for evaluation of candidates practical work 3. Mentors should inform candidates with the given evaluation

16. ATTENTION! In case of changing mentors during the practical audit mentor makes a report on conducted practical training for the part on which he was mentoring

17. 4. CONTINUING PROFESSIONAL DEVELOPMENT - Training Catalog - Sign in continuous professional development for the CHU - Common Knowledge (BoK)

18. Optinal modules Introduction of internal audit of programes and projects which are financed by the EU Internal audit of IT system Internal audit of the Financial Management and Accounting

19. Areas of continuing professional development (workshops) Internal Audit Accounting and Finance Managing the public sector Project Management Information Technology Mathematics, statistics and quantitative applications for internal audit needs Administrative and Labour Law Human Resources Management Public procurement EU Funds

20. Workshops on Internal audit in 2011. Revision of the strategic plan of the institution Analysis of financial statements in the budget system Revision process of making budget proposals in local unit Quality assurance and improvement Programme Preparation of Internal Auditors opinion on financial management and control system in respect of issuing the Declaration on fiscal responsibility

21. 5. PROGRAMME COUNCIL Advisory body of CHU that provides and considers proposals to ensure the development proffesional education quality Members are appointed by the proposal of CHU director and nominated by Minister of Finance among people with experience in the training area of internal auditor and from persons with knowledge in a particular area of ​​ professional training for internal auditors The president is the Head of CHU

22. Thank you for your attention Marija.Matek@mfin.hr