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Tihomir Grbic, training expert on Internal Audit
Day 1
Presentation of Internal Audit Guideline (IAG) for IPA structures
(a) The Instrument for Pre-Accession
(b) Regulatory framework, authorities and institutions
· Requirements for and role of internal audit
(a) Classical role of IA and specific requirements under IPA
(b) Supervision over the IPA M&C systems and role of IA
· (c) Overview of the audit approach and methodology
Individual audit engagement planning
(a) Composing the audit team
(b) Preliminary survey and risk assessment[1]
(c) Designing specific audit procedures to respond to assessed risks
(d) Finalising audit engagement plan
Workshop 1 – Practical training on preparation of individual audit engagement plan
Day 2
· Auditing of specific areas
(a) Control environment
(b) Procurement
(c) Contract management
(d) Accounting
· Irregularities
(e) Workshop 2 - Practical training in using checklists for the areas covered in session above
(f) Internal controls (and reporting on IC weaknesses)
(g) Risk management and segregation of duties
(h) Monitoring
(i) Reporting
Coffee break
Workshop 3 - Practical training in using checklists for the areas covered in session above
Evaluation of the training and testing
