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PEMPAL: Training & Certification of Internal Audit


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PEMPAL: Training & Certification of Internal Audit

  1. 1. Why should we harmonise Internal audit Training and Certification? PEM-PAL Internal audit Community of Practice
  2. 2. Who is in PEM-PAL? Internal audit professionals from 20 countries
  3. 3. PEM-PAL <ul><li>P ublic E xpenditure M anagement – P eer A ssisted L earning </li></ul><ul><li>Mu lti-lateral capacity development initiative for the Europe and Central Asia (ECA) region </li></ul><ul><li>F ocused on Public Expenditure Management (PEM) </li></ul><ul><li>Supported by: </li></ul><ul><ul><li>W orld Bank ( DGF , MTDF ) </li></ul></ul><ul><ul><li>InWEnt </li></ul></ul><ul><ul><li>SECO </li></ul></ul><ul><ul><li>DFID </li></ul></ul>
  4. 4. H armonized model: Training, certification and career perspective scheme Public administration human resources Preparation coursed held at national level Level 1 - Diploma One year maturation of experience Level 2 - Certification CGAP SPEC CAE Junior internal auditors Senior internal auditors Specialized and highly qualified Source: Frederic’s report 01/04/2009
  5. 5. Why take a harmonized Training and C ertification (T&C) approach? <ul><li>Improved understanding of internal auditor role by public managers </li></ul><ul><li>Opportunity for partnership building between managers and auditors </li></ul><ul><li>Enhanced professionalism of internal auditors </li></ul><ul><li>Increased motivation of Internal Auditors </li></ul><ul><li>National training and certification model building on country experiences </li></ul><ul><li>Continuous development and evaluation of T&C through PEM-PAL network </li></ul>
  6. 6. Professionalism Motivation Harmonised Internal Audit T&C Partnership S trategy Evaluation
  7. 7. Value of T&C P artnership building <ul><li>Unified approach ensures shared understanding of IA concept, objectives and values </li></ul><ul><li>Quality assurance of IA work stimulates a positive cycle of management support for internal auditors and helps the decision-making processes </li></ul>
  8. 8. Value of T&C Professionalism <ul><li>Development of high quality professionals in public sector </li></ul><ul><li>Better and proper use of international standards </li></ul><ul><li>People trained on equal level and kind of professional knowledge </li></ul><ul><li>Efficient capacity building of IA in PEM-PAL countries </li></ul><ul><li>T&C creates a common language for training process </li></ul><ul><li>Professionalism is key for trust </li></ul><ul><li>Professionalism (T&C) could prevent fraud and corruption </li></ul>
  9. 9. Value of T&C Motivation of Internal Auditors <ul><li>T&C motivates Internal Auditors </li></ul><ul><li>Motivate d people continue professional development </li></ul><ul><li>Certification facilitates easier promotion of Internal Auditors </li></ul><ul><li>Regional recognized certificate guarantee s career perspective </li></ul>
  10. 10. Value of T&C National model development & strategy on T&C <ul><li>Good starting basis for development of national strategy on T&C </li></ul><ul><li>Ensures flexibility and efficiency of T&C system </li></ul><ul><li>Harmonized approach could help us in developing new tools for training </li></ul><ul><li>Harmonized approach training methodology and training program could save money </li></ul><ul><li>T&C is best tool for reforming </li></ul>
  11. 11. Value of T&C Evaluation and further development of T&C <ul><li>Provides a common ground for exchanging experience </li></ul><ul><li>Easier monitoring of T&C processes in the region </li></ul><ul><li>Helps to build quality assurance of T&C </li></ul>
  12. 12. Possible n ext steps for COUNTRIES <ul><li>Political awareness is KEY for support of broader IA reforms. Consider EU accession, ENP, Donors (IMF, WB, EC, others), Anti-Corruption tool, etc. Most importantly PEMPAL formal recommendations to countries (like Sigma or E UROSAI for external auditing) </li></ul><ul><li>CHU to be established or function to be assigned </li></ul><ul><li>Development of the T&C Strategy (or as part of PIFC Strategy) </li></ul><ul><li>Adoption of the legislation </li></ul><ul><li>Translation and adoption of T&C model in local language </li></ul><ul><li>Identification and allocation of resources to roll out the model </li></ul>
  13. 13. For more information contact: <ul><li>Albana Gjinopulli </li></ul><ul><ul><li>[email_address] </li></ul></ul><ul><li>Tomislav Mičetić </li></ul><ul><ul><li>[email_address] </li></ul></ul><ul><li>Grosu-Axenti Diana ‎ </li></ul><ul><ul><li>[email_address] </li></ul></ul>