IACOP Internal Control Working Group and Audit in Practice Working Groups Meetings

The PEMPAL Internal Audit Community of Practice (IACOP) organized its Internal Control Working Group (IC WG) meeting and Audit in Practice Working Group (AiP WG) meeting during February 27- March 2, 2018 in Brussels, Belgium.

Objectives of the IC WG:

• Learn the key recent developments and good practices from the European Commission (EC) and Belgium in implementing public internal control (PIC)
• Share good practices on implementing internal control, with emphasis on the key elements and facilitating factors of managerial accountability
• Understand how to assess internal control including managerial accountability implementation, and discuss the roles of internal auditors and Central Harmonization Units (CHU)
• Review the progress made with PIC glossary and its translation
• Establish PEMPAL criteria for assessment of the managerial accountability of a budget organisation

Expected Outcomes:

• Understanding of good practices in implementing and assessing PIC including managerial accountability in the EC, Belgium, PEMPAL member countries and beyond
• Agreed PEMPAL criteria for assessment of the managerial accountability of a budget organization
• Updated PIC Glossary including its translation

Objectives of the AiP WG:

• Learn good practices from the European Commission (EC) and Belgium in organizing internal audit system and performing internal audit engagements
• Review the PEMPAL draft audit plan and program template and the work done following the last AiP WG meeting
• Understand the linkage between the planning phase (audit program) with the field work of the audit engagements,
• and review of the related standards (ISPPIA 2310, 2320)
• Identify good practices and further develop PEMPAL templates and case studies that can be used by member countries including for training purposes

Expected outputs and outcomes:

• PEMPAL audit plan and program template and samples of working documents for performing an audit engagement
• Practical case studies to be used as a training tool
• Knowledge of good practices from EC and Belgium