October 2017
This note was prepared as a learning material on the request of the members of the PEMPAL Treasury COP Cash Management working group and is designed to be of assistance to those countries designing a Service Level Agreement by providing material on which they could draw in preparing it.
June 2017
This knowledge product was developed by the BCOP Budget Literacy and Transparency Working Group. At the start of the Group’s work, citizens’ budgets were not common in the PEMPAL region. Thus, the group decided to make this reform their focus and to identify challenges they were currently facing and to share solutions on how to address them. The Working Group identified 10 challenges to developing Citizens’ Budgets in the region, and documented them in this knowledge product that identifies peer and international advice to address them.
May 2017
This publication fulfills the objective set by the RIFIX Working Group and demonstrates the commitment of the IACOP to improving Public Financial Management (PFM) in its member countries.
December 2016
The main goal of this Guidance is to support governments and public sector officials in the process of preparing and presenting consolidated financial information on the public sector and entities within the public sector.
March 2016
This guide is a product of knowledge sharing and collaboration among members of the Internal Audit Community of Practice (IACOP), of the Public Expenditure Management Peer-Assisted Learning (PEMPAL) network. This publication, similar to the Good Practice Internal Audit Manual published by the IACOP in 2012, resulted from an extensive collaborative process, which included participation of practitioners and policymakers in member countries.
December 2015
This report summarizes the work of the TCOP Asset’s Management Working Group (WG), from the Skopje event in 2013 until its final activity in Montenegro, in November 2014. In all the WG met on three occasions, also meeting in Tbilisi in February 2014, and participated in three video conferences in December 2013, and June and October in 2014.
October 2014
This paper first examines good practice elements of CoA design, including the importance of comprehensiveness in the design if major reports for all key stakeholders are to be derived from the CoA. The paper then moves to focus exclusively on the economic segment, identifying specific examples of good practice design evident in PEMPAL countries, and ways to integrate cash based budget reporting with accrual based financial reporting.
April 2014
The Risk Assessment in Audit Planning (RAP) guide, drafted by the PEMPAL Internal Audit Community of Practice (IA CoP), emphasises the importance and the impact that an effective audit strategy and audit plan for the achievement of the goals, objectives and the mission of the internal audit unit.
Download the Risk Assessment in Audit Planning Guide (PDF)
April 2013
This BoK can be used to assist internal audit professionals in the public sector in identifying a core set of knowledge and skills that are important in efficiently and effectively conducting their work.
February 2013
The Continuing Professional Development (CPD) template can be used to assist internal audit professional in the public sector in the preparation of CPD manual or establishing the respective requirement of use in their organization
