EUROSAI Training Event: Experience with the implementation and development of performance audits in reaction to challenges and opportunities in a changing environment

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• List of Participants (pdf 420 kB)
• Programme (pdf 188 kB)
• Practical Information (pdf 1,26 MB)

Introductory session

• Summary of the previous PA seminar held in Luxembourg in 2007 (Performance Audit – Where do we stand now?) (pdf 166 kB)
  by Horst Erb, SAI of Germany
• Technical issues - What makes a good performance measure? (pdf 341 kB)
  by Štefan Kabátek, SAI of the Czech Republic
• Importance of "doing the right things" as opposed to "doing things right" (Responsive Performance Auditing) (pdf 542 kB)
  by Rudi Turksema, SAI of the Netherlands

Workshop 1 - Strategic planning of performance audits

Moderated by the SAI of the Netherlands

• How and when to be strategic? (pdf 149 kB)
  by Thilde Pedersen, SAI of Denmark
• Normative and Pragmatic View on PA Topics Selection Criteria (pdf 176 kB)
  by Urmet Lee, SAI of Estonia
• Audit case studies and planning backgrounds (pdf 192 kB)
  by Amos Slyper, SAI of Israel
• TCA’s Scoring System in Selection of PA Topics (pdf 284 kB)
  by Şahin Binici, SAI of Turkey
• Guidelines of the Performance Audit Risk Analyses in Finland (pdf 220 kB)
  by Mikko Koskinen and Juho Nurminen, SAI of Finland
• Direction, selection, and approval of PA topics (pdf 499 kB)
  by Ennio Colasanti, SAI of Italy
• Audit selection – strategic and annual planning (pdf 249 kB)
  by Tanja Tasevska, SAI of Macedonia
• Approval process of selected PA topics (pdf 204 kB)
  by Polya Ognyanova, SAI of Bulgaria
• NAO Strategic Planning of Performance Audits (pdf 371 kB)
  by Brian Vella, SAI of Malta
• Summary of Workshop 1 (pdf 74 kB)

Workshop 2 - Developing audit questions

Moderated jointly by the SAI of Germany and the European Court of Auditors

• Why Mozart is going broke and Beethoven is not – and what we can learn from system theory about it (pdf 453 kB)
  by Alfred Moravec, SAI of Austria
• Developing audit questions: guidelines and benefits (pdf 149 kB)
  by Søren Bak, SAI of Denmark
• Performance Audit Planning and Design Tools - experiences from the Office of the Auditor General of Norway (pdf 204 kB)
  by Knut Aarhus, SAI of Norway
• Preparation of the audit questions applied to all-area audit actions (pdf 1,51 MB)
  by Silvia Achbergerová, SAI of Slovakia
• Strategy and processes for deciding about the evaluation topics (pdf 377 kB)
  by Claude Courbat and Ueli Luginbühl, SAI of Switzerland
• The Issue Analysis / Dinner Party (IADP™) approach (pdf 435 kB)
  by Kirsten Payne, SAI of the United Kingdom
• Summary of Workshop 2 (pdf 69 kB)

Workshop 3 - Technical issues in preparation of performance audits

Moderated by the SAI of the Czech Republic

• Handling Audit Criteria in Performance Auditing (pdf 341 kB) + Annex 1 (pdf 313 kB) and Annex 2 (pdf 286 kB)
  by Eddy Van Loocke, SAI of Belgium
• Hungarian experiences in the course of performance auditing the utilisation of Structural Funds (pdf 857 kB)
  by Katalin Tóthné Kiss, SAI of Hungary
• Experience with Implementation of Monitoring Indicators Occurred During the Audits of Structural Funds (pdf 353 kB)
  by Hana Vaňková, SAI of the Czech Republic
• Performance audit of the Privatisation Agency in the period from 2002 to 2006 (pdf 865 kB)
  by Velislava Valkova, SAI of Bulgaria
• Cost benefit analysis and value analysis – Relevant audit tools?! (pdf 400 kB)
  by Hendrik Fehr, European Court of Auditors
• Improving audit efficiency and reliability with electronic state registries and information systems (pdf 134 kB)
  by Külli Nõmm, SAI of Estonia
• Recent Experiences of Performance Auditing at the Spanish Court of Audit (pdf 144 kB)
  by Graciela García Díaz, SAI of Spain
• Building up Strength in Performance Auditing and Challenging Examination of Cross-Sectional Topics (pdf 254 kB)
  by Štefan Kabátek, SAI of the Czech Republic
• Summary of Workshop 3 (pdf 251 kB)

Workshop 4 - Building quality into the performance audit process

Moderated by the SAI of the United Kingdom

• Quality Assurance in Rigsrevisionen (pdf 184 kB)
  by Maibritt R. Kallehauge, SAI of Denmark
• Quality Assurance in VFM (pdf 295 kB)
  by Tim Banfield, SAI of the United Kingdom
• Quality assurance system in Bulgarian National Audit Office (pdf 95 kB)
  by Dora Burova, SAI of Bulgaria
• Performance audit and quality control process in the Turkish Court of Accounts (pdf 1,88 MB)
  by Arife Coşkun, SAI of Turkey
• Introduction to VFM standards (pdf 240 kB)
  by Tim Banfield and Kirsten Payne, SAI of the United Kingdom
• Summary of Workshop 4 (pdf 124 kB)

Evaluation

• Evaluation of seminar (pdf 109 kB)