EUROSAI Training Event - Experience with the implementation and development of performance audits in reaction to challenges and opportunities in a changing environment
27 - 29 April 2009
Prague, Czech Republic
The seminar is prepared in close cooperation with the National Audit Office (United Kingdom), the Netherlands Court of Audit, the European Court of Auditors, and the Bundesrechnungshof (Germany). The seminar is officially listed as the EUROSAI Training Event.
The seminar concentrated on the following 4 topics:
- Strategic planning of performance audits
- Developing audit questions
- Technical issues in preparation of performance audits (setting performance indicators, setting audit criteria, evaluating evidence against criteria etc.)
- Building quality into the performance audit processes (including risk management)
In choosing these topics we aimed to:
- avoid repeating issues already dealt with during formerly held performance audit seminars;
- identify topics that will be of interest to SAIs regarding performance audit;
- focus on methodological procedures so that lessons learnt at the seminar can be directly applied by participants in their performance audit work;
- share experiences on how SAIs cope with the requirements included in the INTOSAI Implementation Guideline for Performance Auditing (2004). To tailor the seminar to reflect the interests and requirements of the participating
DOWNLOADS
- 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)
- Technical issues - What makes a good performance measure? (pdf 341 kB)
- Importance of "doing the right things" as opposed to "doing things right" (Responsive Performance Auditing) (pdf 542 kB)
Workshop 1 - Strategic planning of performance audits
Moderated by the SAI of the Netherlands
- How and when to be strategic? (pdf 149 kB)
- Normative and Pragmatic View on PA Topics Selection Criteria (pdf 176 kB)
- Audit case studies and planning backgrounds (pdf 192 kB)
- TCA’s Scoring System in Selection of PA Topics (pdf 284 kB)
- Guidelines of the Performance Audit Risk Analyses in Finland (pdf 220 kB)
- Direction, selection, and approval of PA topics (pdf 499 kB)
- Audit selection – strategic and annual planning (pdf 249 kB)
- Approval process of selected PA topics (pdf 204 kB)
- NAO Strategic Planning of Performance Audits (pdf 371 kB)
- 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)
- Developing audit questions: guidelines and benefits (pdf 149 kB)
- Performance Audit Planning and Design Tools - experiences from the Office of the Auditor General of Norway (pdf 204 kB)
- Preparation of the audit questions applied to all-area audit actions (pdf 1,51 MB)
- Strategy and processes for deciding about the evaluation topics (pdf 377 kB)
- The Issue Analysis / Dinner Party (IADP™) approach (pdf 435 kB)
- 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)
- Hungarian experiences in the course of performance auditing the utilisation of Structural Funds (pdf 857 kB)
- Experience with Implementation of Monitoring Indicators Occurred During the Audits of Structural Funds (pdf 353 kB)
- Performance audit of the Privatisation Agency in the period from 2002 to 2006 (pdf 865 kB)
- Cost benefit analysis and value analysis – Relevant audit tools?! (pdf 400 kB)
- Improving audit efficiency and reliability with electronic state registries and information systems (pdf 134 kB)
- Recent Experiences of Performance Auditing at the Spanish Court of Audit (pdf 144 kB)
- Building up Strength in Performance Auditing and Challenging Examination of Cross-Sectional Topics (pdf 254 kB)
- 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)
- Quality Assurance in VFM (pdf 295 kB)
- Quality assurance system in Bulgarian National Audit Office (pdf 95 kB)
- Performance audit and quality control process in the Turkish Court of Accounts (pdf 1,88 MB)
- Introduction to VFM standards (pdf 240 kB)
- Summary of Workshop 4 (pdf 124 kB)
Evaluation
- Evaluation of seminar (pdf 109 kB)
