PEM-PAL

Internal Audit Comunity of Practice

PEMPAL: Internal AuditorsCommunity of Practice (COP)

What is it?

A network of Internal Audit professionals sustained by the valuable exchange of

ideas, techniques, experiences and problems.

IA COP - objectives

• Focus on public expenditure management (PEM)

• Improve effectiveness and transparency of public resources spending with the internal audit assistance. 

• Proper understanding of IA from managers and partnership building for the quality of public services.

What have we done?

• Plenary sessions:– Workshop for Internal Audit Officials, CEF Slovenia, December

12 - 14, 2006– 2nd Internal auditors’ COP Workshop Chisinau, Moldova, June

20-22 2007– 3rd Plenary and COP Workshops - 24-28 February 2008,

Istanbul, Turkey– 4th IA COP T&C and Internal Audit Sampling, Ljubljana, April

2009, – 5th IA COP Plenary Meeting, Yerevan, Armenia October 21-23,

2009 – 6th PEMPAL IA COP T&C Group Meeting, CEF - Ljubljana,

Slovenia, December 10-11, 2009

• Materials and details on the www.pempal.org

IA COP - SWOT analysis

• Strengths:Strengths:– The network of this type new for

members

– Three years of existence

– Sustainable budget

– Logistical support - CEF

– Rules of procedures

– Two level leadership

• ThreatsThreats– Topics not in line with expectations

– Voluntarily work

– Lack of management support

• Weaknesses:Weaknesses:– Turnover of members– Language preventing

communication / sharing of information

– Weak link with other COP-s

• OpportunitiesOpportunities– New sponsors

– Wikispaces

– Institutional support (WB, EC, SIGMA, IIA, CIPFA, etc.)

PEM-PAL organisation

PEM-PAL Steering Committee

IA Executive Committee

Secretary/Treasurer

IA COP members (country representatives)

Group 1.IA Training

and Certification

Group 2.IA Strategy and

Legislation

Sec

reta

riat

- C

EF

Wor

ld B

ank

(WB

)

Sponsors (Inwent, WB, etc)

Organizations and professional associations (EC, IIA, SIGMA, CIPFA)

FinancesProfessionalsupport

logi

stic

al s

uppo

rt

Sup

port

s

Reports

Coordinates/manages

Reports

Task TeamLeader for WB Budget