СЛУЖБА ЗА УПРАВЉАЊЕ КАДРОВИМА

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

·         Auditing of specific areas

(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