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Why should we harmonise Why should we harmonise Internal audit Internal audit
Training and Certification? Training and Certification?
PEM-PALPEM-PALInternal audit Community of PracticeInternal audit Community of Practice
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Who is in Who is in PEM-PAL?PEM-PAL?
Internal audit professionals Internal audit professionals from 20 countriesfrom 20 countries
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PEM-PALPEM-PAL
• Public Expenditure Management – Peer Assisted Learning • Multi-lateral capacity development initiative for the Europe
and Central Asia (ECA) region • Focused on Public Expenditure Management (PEM)• Supported by:
– World Bank (DGF, MTDF) – InWEnt– SECO– DFID
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Harmonized 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
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WhyWhy take a harmonized Training and take a harmonized Training and CCertification ertification (T&C) (T&C) approach?approach?
• Improved understanding of internal auditor role by public managers
• Opportunity for partnership building between managers and auditors
• Enhanced professionalism of internal auditors• Increased motivation of Internal Auditors• National training and certification model building on
country experiences • Continuous development and evaluation of T&C
through PEM-PAL network
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Pro
fess
iona
lism
Motivation
Harmonised Internal Audit T&C
Partnership
Strategy
Eval
uatio
n
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Value of T&CValue of T&CPPartnership artnership building building
• Unified approach ensures shared understanding of IA concept, objectives and values
• Quality assurance of IA work stimulates a positive cycle of management support for internal auditors and helps the decision-making processes
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Value of T&CValue of T&CProfessionalismProfessionalism
• Development of high quality professionals in public sector
• Better and proper use of international standards • People trained on equal level and kind of
professional knowledge• Efficient capacity building of IA in PEM-PAL
countries • T&C creates a common language for training process• Professionalism is key for trust• Professionalism (T&C) could prevent fraud and
corruption
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Value of T&CValue of T&CMotivation of Internal AuditorsMotivation of Internal Auditors
• T&C motivates Internal Auditors • Motivated people continue
professional development• Certification facilitates easier
promotion of Internal Auditors• Regional recognized certificate
guarantees career perspective
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Value of T&CValue of T&CNational model development National model development && strategy on T&C strategy on T&C
• Good starting basis for development of national strategy on T&C
• Ensures flexibility and efficiency of T&C system
• Harmonized approach could help us in developing new tools for training
• Harmonized approach training methodology and training program could save money
• T&C is best tool for reforming
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Value of T&CValue of T&C Evaluation and further development of T&C Evaluation and further development of T&C
• Provides a common ground for exchanging experience
• Easier monitoring of T&C processes in the region
• Helps to build quality assurance of T&C
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Possible nPossible next steps for COUNTRIESext steps for COUNTRIES• 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 EUROSAI for external auditing)
• CHU to be established or function to be assigned• Development of the T&C Strategy (or as part of PIFC
Strategy)• Adoption of the legislation• Translation and adoption of T&C model in local language• Identification and allocation of resources to roll out the
model
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For more information contact:For more information contact:
• Albana Gjinopulli– [email protected]
• Tomislav Mičetić– [email protected]
• Grosu-Axenti Diana – [email protected]
