Performance Audit in the Public Sector by liaoqinmei

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Performance Audit in the Public Sector
Planning, Preparing and Carrying out Value for Money Audits




                                                                                         Brochure
European Seminar
26th - 27th November 2012, Berlin


With Experts from:
• European Court of Auditors
• National Audit Office, Denmark
• Court of Audit, the Netherlands
• Agency for Internal Audit, Flemish Government, Belgium
• Mersey Internal Audit Agency, National Health Service, United Kingdom




                                                                                         1
EUROPEAN SEMINAR

Performance Audit in the Public Sector
Sound financial management audit is the key to assure                                  Who is this seminar for?
public accountability
In current times of tight public budgets, public administrations must achieve          All internal and external auditors,
                                                                                       controllers, evaluation officers, audit
their goals in the most effective, efficient and economical way. This can be
                                                                                       methodologists, audit statisticians,
measured by undertaking professional and comprehensive performance audits.             financial managers, quality managers,
These audits can be fully independent of other audits or parts of them. Thus,          policy makers, audit experts and
performance auditing in the public sector has nowadays become one of the most          other professionals from Supreme
                                                                                       Audit Institutions (SAIs) and public
important responsibilities of auditors besides their traditional responsibilities in
                                                                                       administrations on European,
regard to financial audit. In these challenging economic times, characterised          national and regional level as well as
by an increased accountability for public spending of the taxpayer’s money, the        international organisations, who carry
significance of performance audit will grow further.                                   out or plan to carry out performance
                                                                                       (value for money) audits, especially
It is important for all public institutions across Europe to learn how to carry out
                                                                                       from the following departments:
such audits and how to profit from their results in the best possible way. This can
in turn lead to a significant modernisation of public administration and abolish       • Audit Department
old and inefficient processes.                                                         • Internal Audit Department
                                                                                       • Performance Audit
                                                                                         (Value for Money Audit) Department
There is no universal approach to performance audit
                                                                                       • Internal Revision Department
The scope of performance audits depends very much on the subject of audit and          • Financial Control Department
it has to be planned differently from case to case. This turns out to be especially    • Evaluation Department
challenging for auditors. They have to determine which issues are to be audited,       • Performance Assessment
                                                                                         Department
how exactly to undertake performance audits and on the basis of which data.
                                                                                       • Quality Management Department
However, the use of tools, techniques and guidelines developed especially              • Financial Management Department
for performance auditing can facilitate the work of performance auditors in a          • Compliance Department
significant way.
                                                                                       Private audit companies working with
                                                                                       and for the public sector




                                          “Useful and interactive”

    Gisle Solstad, Head of Finance, EFTA Surveillance Authority




2
What will you learn in this seminar?                                          Your benefits
• What are the concept, purpose and benefit of performance audits?            • Deepen your knowledge about
• What kind of skills should performance auditors have?                         performance auditing and improve
• What are the practical aspects and challenges in the work of performance      your professional skills
  auditors?                                                                   • Modernise and optimise your audit
• How to identify and select the most relevant performance audit topics?        process and ensure the taxpayer’s
• How to plan, prepare and organise performance audits?                         money is well spent
• What is a design matrix?                                                    • Increase the quality of your audits
• How to define the scope and design of a performance audit?
• How to set performance indicators and performance criteria?                 • Keep sustainability of the public
                                                                                sector in times of budget cuttings
• How to develop audit questions and sub-questions and how to develop audit
  tasks to answer them?                                                       • Benefit from best practice reports
• What is the methodology for undertaking performance audits?                   and case studies from experts
                                                                                already using performance audits
• How to measure performance of governmental agencies, the healthcare           successfully
  sector and state energy efficiency actions?
• How to use control measures?                                                • Discuss your methods with our
                                                                                experts and receive practical tips
• How to use audit findings?                                                    and tricks how to proceed

                                                                              • Find sources of waste of money
                                                                                and how to avoid them

                                                                              • Network and exchange
                                                                                experiences with our experts and
                                                                                other professionals working in the
                                                                                field of performance audit from all
                                                                                across Europe
  YOUR SPECIAL BENEFIT:
  We encourage you to send in your particular questions and
  indicate which parts of the agenda are particularly important
  for you!

  Please send your questions to coordination@euroacad.eu




                                                                                                                      3
PROGRAMME DAY 1

Performance Audit in the Public Sector
8.30-9.00
Registration and Hand-out of Seminar Documents
                                                                                        HENRIK BERG
9.00-9.05                                                                               RASMUSSEN
Opening Remarks from the European Academy for Taxes, Economics                          Director, National Audit Office,
& Law
                                                                                        Denmark
9.05-9.30                                                                                  Henrik Berg Rasmussen has been
                                                                                           working for the Danish National Audit
Welcome Note from the Chair and Round of                                                   Office since 1987 and has been
Introductions                                                                              Director since 1996. He has been
Henrik Berg Rasmussen, Director,                                                           carrying out performance audits for
National Audit Office, Denmark                                       almost 25 years and is responsible for more than 50
                                                                     official reports. In recent years, he has been in charge of
9.30-10.15                                                           performance audits in the Danish health care and social
European Court of Auditors’ Approach to                              sector as well as the Danish Ministry of Defence and
                                                                     Ministry of Taxation. Additionally, he has lead a number
Performance Audit                                                    of cross sector audits, for example on public procurement
• Mandate of ECA in regard to performance audit
                                                                     and a peer review of the Polish Supreme Audit Institution.
• Organisation of the European Court of Auditors to assess
  performance
                                                                     Before joining the Danish National Audit Office, he worked
• Examples and case studies from ECA performance audits              as an Accountant for the Copenhagen Municipality from
• Conclusions                                                        1975 - 1987.
Martin Weber, Head of Audit Unit ERDF/CF,
Transport and Energy, European Court of Auditors
10.15-10.30                                                                             MARTIN WEBER
Discussion Round                                                                        Head of Audit Unit ERDF/
10.30-11.00
                                                                                        CF, Transport and Energy,
Coffee Break and Networking Opportunity                                                 European Court of Auditors
                                                                                        Martin Weber has been Head of Unit
11.00-11.45                                                                             ERDF/CF, Transport and Energy
Performance Auditing – Identifying Topics                                               of the European Court of Auditors
• The concept of the three Es                                                           since January 2010. His unit is
• Cases of performance auditing                                                         responsible for carrying out financial
• Ways of identifying sensitive topics to audit                      and compliance audits of Cohesion expenditure in the
Henrik Berg Rasmussen, Director,                                     context of the annual Statement of Assurance. Prior to
National Audit Office, Denmark                                       this position, he worked as Head of the Cabinets of the
                                                                     Members of the Court Henri Grethen (2007-2010) and
11.45-12.00                                                          François Colling (2002-2007). Before joining the Court
Discussion Round                                                     in 1999, Martin Weber worked as Senior Consultant at
                                                              Wo     consultancy companies and at the Rutgers University.
12.00-12.45
                                                             sh rk
Identifying Auditable Problems                                 op
• Group assignment
• Group work
• Presentation of the results
Henrik Berg Rasmussen, Director,
National Audit Office, Denmark

12.45-13.00
Discussion Round

13.00-14.00
Lunch Break and Networking Opportunity




4
14.00-14.45

Defining the Scope and Design of a
Performance Audit
• Planning and designing performance audits
• What is a design matrix?
• Setting audit criteria
Henrik Berg Rasmussen, Director,
National Audit Office, Denmark
14.45-15.15
Coffee Break and Networking Opportunity


                                                     Wo
                                                    sh rk
15.15-16.45
Preparing a Design Matrix                             op
•   Group assignment
•   Group work
•   Presentation of the results
•   Lessons learned and how to move on
Henrik Berg Rasmussen, Director,
National Audit Office, Denmark


16.45
End of Day One




                                                                     “Very useful for my daily work”

                                              Dimitar Nichev, Head of Department, DG Structural Funds,
                                                     Ministry of Education, Youth and Science, Bulgaria




                                                                                                          5
PROGRAMME DAY 2

Performance Audit in the Public Sector
9.00-9.15

Welcome Note from the Chair and                                                             MARCOEN ROELOFS
Brief Review of Day 1                                                                       Audit Manager, Performance
Marcoen Roelofs, Performance Audit Manager,                                                 and European Audit Sector,
Court of Audit, the Netherlands                                                             Court of Audit, the Netherlands
                                                                                            Marcoen Roelofs has been Audit
                                                                                            Manager for the Performance
                                                               Wo                           and European Audit Sector at the
                                                              sh rk
9.15-10.30
                                                                                            Netherlands Court of Audit for ten
Methodology of Performance Audits                               op                          years. In this function, he designs
• No single fixed method, knowledge needed in a wide                    and carries out audits concerning public performances,
  array of possibilities to audit                                       e.g. on energy saving, cooperation between different
• Formulating relevant and answerable questions.                        organisations in child care, emergency health care and
  Important aspects such as:                                            prevention of the spread of asbestos. Furthermore, he
  - The role of assumptions in policies                                 develops and gives workshops in the Netherlands Court
  - Role of the main actors in the field and in your audit
                                                                        of Audit and other supreme audit institutions, such as the
• Choosing your general approach linked to audit questions
                                                                        Office of the Auditor General in Rwanda. He took part in
  - Fixed and flexible designs
                                                                        an international peer review of the Office of the Auditor
  - Testing assumptions, specifying the condition for assumptions,
    developing new assumptions                                          General of the USA. Before joining the Netherlands
• Collecting and analysing existing knowledge                           Court of Audit in 2002, he worked as Audit Manager
• Identifying appropriate data to your audit                            for B&A Group, a consultancy and research centre
• Data collection methods and hints for methods such as interviews      advising governmental institutions on social issues and
  and surveys                                                           sustainable development from 1990-1998.
• Report writing: Finding the balance between sweeping statements
  and sound empirical foundation
Marcoen Roelofs, Audit Manager, Performance and
European Audit Sector, Court of Audit,                                                      STEVE CONNOR, CPFA
the Netherlands                                                                             Deputy Director, Mersey Internal
                                                                                            Audit Agency, National Health
10.30-11.00                                                                                 Service, United Kingdom
Coffee Break and Networking Opportunity                                                      Steve Connor is Deputy Director of
                                          Wi
                                         Ca th
                                                                                             the National Health Service’s Mersey
11.00-11.45
                                       S   s                                                 Internal Audit Agency (MIAA). MIAA is
Performance Audits in the UK National tudi e                                                 one of the largest providers of internal
                                           es                                                audit and related services in the UK.
Health Service
                                                                        His responsibilities at MIAA include the establishment
– A Front Line Internal Audit Approach                                  and management of the agency`s Healthcare Quality
• The use of benchmarking in relation to key organisational             Team providing advice, support and guidance to NHS
  processes and outcomes to select performance audits during            organisations on a wide range of quality issues including
  the risk-based planning cycle
                                                                        clinical quality and clinical audit.
• Methodologies that focus on targets and on reviewing and
                                                                        Furthermore, Steve Connor is a Member of the Institute
  reducing variation in efficiency
• Case studies: audits of accident and emergency performance,           of Internal Auditors’ Technical Committee and the
  audits to reduce hospital acquired infection, and “clinical” audits   Healthcare Financial Management Association’s Audit
• Results: quality improvements; recommendations; implementation        and Governance Committee. Steve Connor is a certified
  of audit findings                                                     CIPFA accountant.
Steve Connor, CPFA, Deputy Director, National Health
Service – Mersey Internal Audit Agency,
United Kingdom
11.45-12.00
Discussion Round

12.00-13.00
Lunch Break and Networking Opportunity




6
13.00-13.45

Performance Audit of the Management of a                                                           MARK VANDERSMISSEN
Government Organisation                                                                            Manager-Auditor, Performance
                                                                                                   Audit Section, Agency for
– Organisational Control as a Basis for                                                            Internal Audit, Flemish
Accountable Management                                                                             Government, Belgium
• Internal control as a foundation of good governance and accountable                               Since 2001, Mark Vandersmissen
  management                                                                                        is Audit Manager at the Agency
• How to translate the COSO/Enterprise Risk Management principles into
                                                                                                    for Internal Audit of the Flemish
  a managerial guideline organisational control for government
                                                                                                    Government, an independent
  organisations
                                                                                agency of the Flemish government administration. He
• Relationship between good organisational control and effectiveness,
  efficiency, quality and integrity                                             was involved in the launch of the agency in 2001. His
• Embedding the principles and goals of internal control in the operations      responsibilities include operational and organisational
  of a government organisation and developing a maturity model as               audits in the policy areas of education, welfare, health,
  benchmark                                                                     culture, media, economy, employment and international
Mark Vandersmissen, Manager-Auditor, Performance Audit                          relations. He is also a member of the audit committee of
                                                                                the University Hospital of Ghent and Ghent University.
Section, Agency for Internal Audit, Flemish Government,
                                                                                Before helping to launch the Agency for Internal Audit, he
Belgium
                                                                                was an Internal Auditor at the University Hospital Antwerp
13.45-14.00                                                                     from 1994-2001.
Discussion Round

14.00-14.30
Coffee Break and Networking Opportunity
                                                                         Ca
14.30-15.15
                                                                       Stu se
Implementing the Principles of COSO/                                      dy
Enterprise Risk Management in Flemish
Government Organisations
• Assessing the maturity level of organisational control and setting up a
  benchmark
• General results/conclusions of the audits of organisational control on
  effectiveness, efficiency, quality and integrity in 62 organisations of the
  Flemish government
• Lessons learned
Mark Vandersmissen, Manager-Auditor, Performance Audit
Section, Agency for Internal Audit, Flemish Government,
Belgium
15.15 -15.30
Discussion Round
                                                                         Ca
                                                                       Stu se
15.30-16.15

Hot Topic: Assessing the Effectiveness of
Public Energy Efficiency Measures in the                                  dy
Netherlands
• Initial hypotheses
• Assessing if governmental Energy Efficiency measures are in line with
  companies’ motivations to save energy
• Theory of Planned Behaviour as guideline for the survey
• Cost-Benefit Analysis
• Disseminating results
Marcoen Roelofs, Audit Manager, Performance and
European Audit Sector, Court of Audit, the Netherlands
16.15-16.30
Discussion Round

16.30 - 16.45
End of Seminar and Hand-out of Certificates
                                                                                                                                         7
ORGANISATIONAL MATTERS

Performance Audit in the Public Sector
                                                                     BOOKING

Date of Event                                                        Fax:       +49 (0)30 802080-250

26 - 27 November 2012
  th    th                                                           E-mail:    booking@euroacad.eu
                                                                     Phone:     +49 (0)30 802080-230

Booking Number                                                       For online booking please visit

S-511                                                                our website: www.euroacad.eu


Event Language                                                      Contact
The event language will be English.                                 European Academy for Taxes, Economics & Law
                                                                    Hausvogteiplatz 13, 10117 Berlin, Germany
Event Price                                                         Phone:     +49 (0)30 80 20 80 230
Early booking contingent until the 28th of September 2012:          Fax:       +49 (0)30 80 20 80 250
1189,- Euro, excl. German VAT (19%)                                 E-mail:    info@euroacad.eu
Normal price from the 29th of September 2012:                       Internet: www.euroacad.eu
1389,- Euro, excl. German VAT (19%)
                                                                    Your contact persons for the programme:
The above price covers the following:                               Regina Lüning, M. Sc. econ.
• Admission to the seminar                                          Head of Marketing and Sales
• Hand-out documents (in print and digital version)                 Phone:     +49 (0)30 80 20 80 246
• Seminar certificate, if seminar fully attended                    Fax:       +49 (0)30 80 20 80 259
• Soft drinks and coffee/tea on both event days                     E-mail:    regina.luening@euroacad.eu
• Lunch on both event days
                                                                    Peter Gassenmaier, BA com.
Booking Modalities                                                  Junior Conference Manager
It is recommended to book soon as seats are limited. For            Phone:     +49 (0)30 80 20 80 235
organisational matters, we kindly ask you to complete the booking   Fax:       +49 (0)30 80 20 80 259
form in capital letters.                                            E-mail:    peter.gassenmaier@euroacad.eu


                                                                    (Programme is subject to alterations)


                                                                    Event Location
                                                                    Maritim Hotel Berlin
                                                                    Stauffenbergstraße 26
                                                                    10785 Berlin, Germany
                                                                    Phone: +49 (0)30 2033 4410
                                                                    Fax:      +49 (0)30 2033 4092
                                                                    E-Mail: info.ber@maritim.de
                                                                    Internet: www.maritim.de

                                                                    Please contact the hotel directly and refer to the “European Academy
                                                                    for Taxes, Economics & Law” in order to benefit from a limited room
                                                                    contingent at a special price. Please book as soon as possible. Of
                                                                    course you can always look for an alternative hotel accommodation.




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  NOTE
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  wish (except, the seminar is fully booked). You only need
  to copy this formular for as many persons you wish.




  European Academy for Taxes, Economics & Law                                                            Phone.: +49 (0)30 802080-230
  Brauner Klingenberg GmbH                                                                               Fax:     +49 (0)30 802080-250
  Hausvogteiplatz 13                                                                                     E-mail: info@euroacad.eu
  10117 Berlin / Germany                                                                                 www.euroacad.eu



BOOKING                                          BOOKING NUMBER: S-511 (DM)                                     26th- 27th NOVEMBER 2012, BERLIN
Herewith we register the following persons for the European Seminar: “Performance Audit in the Public Sector“

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     European Academy for Taxes, Economics & Law



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                                                                                                                                            9
Terms & Conditions for Conferences, Seminars and other
Training Courses
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The following terms and conditions settle the contractual relationship between conference participants and the European Academy for Taxes, Economics & Law Brauner Klin-
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