Internal auditCommunity of

practice

Customer

To serve our governments

Financial

Accomplish donors’ needs and make

best value for moneyof PEMPAL

with the help of Secretariat

Internal Processes

To maintain and develop a volunteer network of internal audit

professionals through ‘peer’ learning, knowledge management

with range of activities

Learning and Growth Develop the volunteering, Executive Committee leadership, self sustainability

of IA COP Working Groups, coordination with Steering Committee and other COPs

Our Mission

IA COP offers support to its member countries in establishing modern and effective Internal Audit system that

meets international and EU standards and good practices and is a key for good governance and accountability in the public sector

Ljerka CrnkovićVice-Chair

On Substance Croatia

Arman VatyanWB, Lead

Zamira Omorova

Kyrgyzstan

Stanislav BychkovRussia

MaksymTymokhin

Ukraine

Strong leadership team-IACoP Executive Committee

Diana Grosu–Axenti Resource team

member

Edit NemethHungary

ChairCristina Scerbina

Vice Chair on Operations

Moldova

SvilenaSimeonova

Bulgaria

PEM-PAL Internal Audit COPPEMPAL

Steering Committee

Executive Committeewith Chair

Executive Committeewith Chair

Sec

reta

riat

– C

EF

Wor

ld B

ank

(WB

)

Russia, SECO, Dutch Academy and others

Organizations and professional associations (the IIA, CIPFA, etc.) and resource people

Funding, professional support Professional

support

logi

stic

al s

uppo

rt

Lead

ersh

ip+

Fun

ding

Information

Guidance/Fiduciary

Information

Leader of the Community (Arman)

Risk Assessment

RIFIX

Internal Audit Community of Practice (22 country representatives)

ChairBank TL

Quality

Assurance

THE WORKING GROUPsHELP TO

Understand and apply the International Standards and best practices

Develop a solid understanding of the IA function

Discover tested tools and techniquesLearn from country experience and

identify the best approach for our country Improve the quality of internal audit in all

the IACOP countries

Knowledge Creation• Good Practice IA Manual Template• Good Practice CPD Manual Template• Internal Audit Body of Knowledge• Risk Assessment in Audit Planning• Communiqués

IMPACT OF IACOP by Theme

2007

20142011

Areas of Interest from WG

• Implementation of Internal Control/FMC• Good practice on conducting the full audit cycle

from planning to reporting and follow-up• Methods and tools for specific audits

(infrastructure, procurement, etc) • Collaboration of the IA with managers and

marketing IA activity• IT software for IA activity support• Annual report on IA activity

Kyrgyz RepublicKazakhstan

We have recently modificated law of internal audit – which was based on the experinences and knowledge we gained form Pempal meetings and study visits

Zamira Omorova

Georgia

We are drafting now the internal audit manual on basis of Pempal template

We used risk assessment methodology to implement in our public sector

CHU of

Georgia

Croatia

Ljerka

Crnkovic

Working in Pempal enable us to meet our peers from different countries – the most important value for me is the possibility to exchange information, to get to know latest developments

Sometimes is even more valuable are informal contacts with our peers – we can contact them during Pempal meetings

The Netherlands

The way we are thinking at Pempal meetings made me re-analise our audit procedures e.g. follow-up.

I am working in several projects and it gives me opportunity to channel the experiences between expert groups.

Manfred van Kesteren

The working groups were relevant and very helpful to our reform agenda. I especially liked the level of proficiency and engagement of all participants.

In the Czech Republic, there is currently undergoing reform of Public Internal Control system. The conference has given us very useful feedback. Ideas and suggestions of IA COP experts could immensely contribute to improving the draft of our Internal Control Act.Czech

Republic

Lukáš Wagenknech

t

Thank you!