European Seminar for Auditors in the Public Sector
How to Audit Public Procurement Effectively
With Speakers from:
• European Court of Auditors, Audit Supervision
• European Commission, DG SANCO
Brochure
13th - 14th November 2014, Berlin
• National Audit Office, Performance Audit Division, Sweden
• Central Audit Service, Staff Costs Division, the Netherlands
• European Central Bank, Internal Audit
• General Inspection of Social Affairs (IGAS), France
• Ministry of Defence, Internal Audit Department, Denmark
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EUROPEAN SEMINAR
How to Audit Public Procurement Effectively
Auditors face a unique range of challenges in procurement audits
In times of austerity, audits of public procurements have gained in importance. However,
practitioners from public administrations often find auditing public procurement processes
to be one of the most challenging and complex fields to audit. Misspent public money in
low quality services and goods can endanger both the financial and operational integrity
of an organisation. Therefore, rigorous audits of procurement and contract management
play a key role nowadays in assuring efficiency in public administration. Internal and
external auditors have to be well prepared to identify weaknesses and assess the risks in
procurements to ensure that money is well spent in public administration.
Keep yourself up-to-date and learn from renowned public
procurement audit experts
To cope with the challenges arising from complex public procurement environments it is
essential for auditors to keep themselves informed about auditing tools such as saving
methodologies, forensic examination of processes or procurement data analysis. It is
necessary to exchange experience and practical knowledge about typical pitfalls and
potential misunderstandings in the control of procurements that occurs especially for
Who is this seminar for?
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Internal and external Auditors
Controllers
Evaluation officers
Audit methodologists
Audit statisticians
Financial managers
Quality managers
Policy makers
Audit experts
and other professionals from:
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Supreme Audit Institutions (SAIs)
Public administrations on European,
national and regional level
European and international organisations
complex public procurements of particular goods and services, including IT procurement.
Learn at this European Seminar how to audit in complicated fields such as public
procurement of IT, telecom services, investment banking, health and social affairs,
transport and defence. Receive first-hand insights from internal and external audit
experts and benefit from their experiences to ensure value for money is secured in the
procurement process in your institution.
As well as for all contracting
authorities from the following
departments:
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External Audit
Performance Audit (Value for Money Audit)
Inspection
Compliance
Financial Control
Management Support
Quality Assurance
EU Structural Funds (ERDF, ESF)
International Cooperation
Investment
Private audit companies working
with/for public institutions
“Well prepared.”
Aurimas Miškinis, Deputy Head, National Audit Office, Lithuania
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What will you learn at this seminar?
• Which procedural rules are necessary to ensure sound management of public procurement
• How to discover unfair competition
• How to structure the audit of public procurement
• What are the best costing practices in public procurement?
• How to assess the risks in every stage of the procurement process
• How to accept and control risks
• How to conduct a review of controls to ensure value for money in the procurement
process
• What are the different methods to audit public procurement?
• Which questions do you have to rise when conducting an audit of public procurement
• How to use the right investigation methods to support evidence
• How to review a procurement fraud
• How to handle industry standards in public procurement
• What is important when auditing public procurement of IT/telecom services and investment banking?
Your benefits
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Benefit from best practice reports
of high quality European Audit
Divisions
Increase the effectiveness and
efficiency of your methodology and
services
• Ensure value for money and avoid
reimbursements
• Learn from the best investigation
methods and ensure that your
procurement follows legal standards
• Be prepared – Learn how to
prevent and detect the risk of fraud and corruption
• Discuss your challenges with our
experts and receive practical hints
on how to proceed in practice
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Network and exchange
experiences with our experts and other professionals working in the
field of procurement audit from all
across Europe
• How can IT infrastructures facilitate public procurement audits
• How to establish an effective follow-up programme in public procurement
• How to make sure that auditor’s recommendations are followed
“Public procurement is a very risky process. The different topics in
the seminar were in good balance with regard to the theoretical and
practical approach of the auditing of public procurement”
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PROGRAMME DAY 1
How to Audit Public Procurement Effectively
8.30-9.00
Registration and Hand-out of Seminar Documents
DIMITRIOS IOANNIDIS
9.00-9.05
Opening Remarks from the European Academy for Taxes, Economics
& Law 9.05-9.30
Welcome Note from the Chair and Round of
Introductions
Dimitrios Ioannidis, Audit Coordinator,
Swedish National Audit Office, Sweden
9.30-10.15
Auditing Costing Practices in Public
Procurement
•Assessment of the control environment as a prerequisite for
the identification, evaluation, and mitigation of costing risks
•Systematic review of the process for estimation of contract
volume: the importance of the cost matrix and the budget
break-down
•Evaluation of the practices targeting verification of
contractors‘ economy and efficiency of operations
•Practical approach towards the examination of the cost
performance of the procurement system: key performance
indicators
Rozelina Manova, Internal Auditor, Internal Audit
Capability, DG SANCO, European Commission
10.15-10.30
Discussion Round
10.30-11.00
Inc
l
Pra uding
11.00-11.45
c
The Swedish National Audit Office’s Ca tica
l
s
Approach to Public Sector Procurement es Coffee Break and Networking Opportunity
Audit
In this presentation, the participants will examine a number of
Swedish National Audit Office and associated Public Accounts
Committee reports.
•Savings validation – Reviewing savings methodologies
•Review of specific procurements – With a focus on regularity
and propriety of expenditure
•Review of a procurement fraud – Lessons learned
Dimitrios Ioannidis, Audit Coordinator,
Swedish National Audit Office, Sweden
Audit Coordinator, Performance
Audit Department, Swedish
National Audit Office
Since 2006, Dimitrios Ioannidis is
Audit Coordinator at the Swedish
National Audit Office. He has audited
procurement processes linked to
the sale of state owned companies
as well as the purchase of IT and telecom services in
the government sector. In 2005, he was Secretary in a
State Committee, dealing with the review of the Swedish
National Premium Pension system. In this position, he has
also worked with procurement. Between 2001 and 2006,
he was Economist at the Financial Stability Department
of the Central Bank of Sweden, and participated in the
procurement of a new system for the settlement of large
payments. Between 1990 and 2001, he was researcher
and lecturer at the Stockholm School of Economics.
His research focused on the importance of buyer/seller
relationship for industrial and corporate development. The
views expressed in his presentation are solely those of the
speaker himself and do not represent the official position
of the Swedish National Audit Office.
ROZELINA MANOVA
Internal Auditor, Internal Audit
Capability, DG SANCO, European
Commission
Rozelina Manova is Internal Auditor
at the European Commission DG
SANCO, responsible for providing
independent and objective assurance
and consulting services, improving the
effectiveness of risk management, control and governance
processes. Between October 2008 and February 2012,
she was Financial Manager and responsible for managing
a team of financial analysts accountable for the financial
management of a multi-million EUR portfolio of clinical
trials with geographical coverage over EMEA and APAC
regions, as well as for the consolidated financial reporting
across North America, Latin America, EMEA, and APAC
regions. Between February 2004 and October 2007, she
was Financial Controller within the KPMG Consulting
(BearingPoint) team and responsible for the financial
control over a US government-funded multi-million USD
project aimed at legislation reform.
The views expressed in his presentation are solely those of the speaker himself and do not
represent the official position of the Swedish National Audit Office.
11.45-12.00
Discussion Round
“The seminar was excellent, interesting presentations and lecturers,
a lot of practical and useful information was shared with us.”
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12.00-12.45
W
Pra ith
c
Ca tical
se
s
Audits of Public Procurement of IT/
Telecom Services, Railway Infrastructure
Maintenance, Investment Banking
– Methodological Reflections
•A grounded approach
•Identifying the audit norm
•Applying the norm
•Confident analysis
Dimitrios Ioannidis, Audit Coordinator,
Swedish National Audit Office, Sweden
The views expressed in his presentation are solely those of the speaker himself and do not
represent the official position of the Swedish National Audit Office.
12.45-13.00
Discussion Round 13.00-14.00
Lunch Break and Networking Opportunity
DUNCAN CRIPPS
Principal Auditor, Audit Missions
Division, European Central Bank
(ECB)
Duncan Cripps is working as Principal
Auditor at the European Central bank
since 2005. His key duty is the provision
of oversight of the successful delivery
of the new USD 1.6bn landmark
headquarters office building in Frankfurt
am Main for the European Central Bank. Duncan Cripps
has provided oversight from the permit stage through to the
construction and testing and commissioning stages. Duncan
Cripps was previously Head of EMEA Account Project
Management for an international management company
specialising in real estate. He delivered capital construction
projects (offices) and fit-out works for international Forbes
500 clients without significant time or budget variance.
14.00-14.45
Accepting or Challenging Industry
Standards? The Role of the Auditor in
Guiding Governments with Complex
Services and Products
•Who is the ultimate beneficiary of procurement
– The supplier or the client?
•Dangerous misunderstandings
•The case of investment banking services in the sale of state
owned companies
•The case of IT and telecom services in the government sector
•The case of critical financial infrastructure operated by government
•The case of railway infrastructure maintenance
•Lessons learnt from public procurement
Dimitrios Ioannidis, Audit Coordinator,
Swedish National Audit Office, Sweden
The views expressed in his presentation are solely those of the speaker himself and do not
represent the official position of the Swedish National Audit Office.
14.45-15.00
Discussion Round 15.00-15.30
Coffee Break and Networking Opportunity
15.30-16.15
Auditing Compliance with Procurement
Process – the Example of the European
Central Bank (ECB)
•The concept of risk in the procurement process
•Centralisation or decentralisation in the procurement process
•Mapping the end to end process
•Reviewing the effectiveness of controls
Workshop
16.30-17.30
Auditing Compliance with Procurement
Process
Having looked at the various tools available for mapping in
the previous sessions, the participants shall break out into
groups to each try and map the procurement process in the
participants’ organisations. The participants will look at the
internal/external interfaces and attempt to indentify key controls
throughout the process.
•Identification of various types of control applied: Which are the
strongest and which are the weakest?
•Determine detective, directive, preventive and corrective control
Groupwork
Discussion & Open Questions
Duncan Cripps, Principal Auditor,
Audit Missions Division, European Central Bank
17.30
End of Day One
Duncan Cripps, Principal Auditor,
Audit Missions Division, European Central Bank
16.15-16.30
Discussion Round 5
PROGRAMME DAY 2
How to Audit Public Procurement Effectively
9.00-9.10
CARSTEN KYHNAUV
Welcome Note from the Chair
Carsten Kyhnauv, Director, Internal Audit Department,
Ministry of Defence, Denmark
9.10-10.15
How to Structure a Public Procurement
Audit?
•Importance of organisational understanding of audit of public
procurement – Create value
•Procurement with a strategic, tactical and operational point of view
for the organisation and for the internal auditors
•How to structure the internal audit of public procurement
•The need for involving the organisation in the internal audit
•How deep and wide will or can the internal audit do auditing of
public procurement?
•Identifying the risk of fraud in the procedures for public spending
•Key points in reporting the result of the internal audits work with
public procurement
•Use of key ratios in connection with public procurement
Carsten Kyhnauv, Director, Internal Audit Department,
Ministry of Defence, Denmark
10.00-10.15
Discussion Round Director, Internal Audit Department,
Ministry of Defence, Denmark
Since 2006, Carsten Kyhnauv is
Director of Internal Audit in the Ministry
of Defence in Denmark where he is now
responsible for the internal auditing of
the Danish Defence and Danish Home
Guard. In this role he has gained
vast experience in auditing huge and complicated public
procurements – for example investments in navy ship borne
helicopters, warships, and armoured personnel carriers.
He is a member of the group executive management team
in the Ministry of Defence, and also confidential adviser
on financial management to the top management team
within the Danish Defence and Danish Home Guard.
Moreover, Carsten Kyhnauv has far-reaching academic
experience from his part time work as assistant professor
at the Copenhagen Business School (since 1985 – now)
and at the University of Southern Jutland (since 1995
– now), Institute of Accounting & Auditing. He also has
expertise in the finance sector: He started his career as
Banker and has been Senior Vice President as a Merchant
Banker in a large Danish Bank. Following this position he
was appointed as CFO in the City of Copenhagen at the
Department for Children and Youth Administration.
10.15-10.45
Coffee Break and Networking Opportunity
10.45-11.30
Using Investigation Methods to
Support Evidence
•The balance between the internal auditor as an auditor, and a
criminal/police investigator
•Forensic auditing
- risk understanding
- risk acceptance
- risk control
•How does the internal auditor work against producing and
securing evidence – Homework and on the site?
•Steps in the work of an internal auditor to document evidence –
NOT produce evidence
•How does an internal auditor prepare the presentation of the
evidence to the company and/or the person?
•How does the internal auditor work together with the police/court?
•How do the internal auditor and the company/department secure
that processes in the future can avoid or reduce the possibilities of
fraud
Carsten Kyhnauv, Director, Internal Audit Department,
Ministry of Defence, Denmark
11.30-11.45
Discussion Round “Very interesting seminar: a lot of new information and connections”
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11.45-12.30
Auditing of Processes that Result in a
Financial Statement
•Which processes lead to the financial statement
•Is it possible to audit the system of the processes?
•Risk analysis
•Evaluation
•Attention to the classification
Andrea van Kleef- van Assema, Audit Manager,
Staff Costs Division, Central Audit Service,
the Netherlands
12.30-12.45
Discussion Round 12.45-14.00
ANDREA VAN KLEEFVAN ASSEMA
Audit Manager, Staff Costs
Division, Central Audit Service, the
Netherlands
Andrea van Kleef- van Assema has
been an Audit Manager at the Central
Audit Service of the Netherlands
since 2010. She started at the Audit
Department in Infrastructure and Environment in 1998.
Now she is the overall responsible Auditor for the audit of
all staff costs of all ministries in the Netherlands. She set
up a unified audit approach of staff costs for all Ministries
of the Netherlands since 2013. Andrea van Kleef- van
Assema also has extensive experience in the control of
agencies of the State.
Lunch Break and Networking Opportunity
14.00-15.00
Use of IT in Public Procurement Audits
•Use of IT in the planning and implementation of audit
- Planning: Procurement data analysis, determination of
“questionable” procedure or purchase families, sample selection
- Audit implementation: Compliance audit of tender and
operational audit of procurement execution
•Results of audits (initial and follow-up)
•Findings with regard to
- The procurement information system
- Auditing methods
Pascal Penaud, Inspector General, General Inspection
of Social Affairs (IGAS) – an Inter-Ministerial
Audit and Evaluation Office for Social and Health,
Employment and Labour Policies, France
15.00-15.15
Discussion Round
15.15-15.45
Coffee Break and Networking Opportunity
PASCAL PENAUD
Inspector General, General
Inspection of Social Affairs (IGAS)
– an Interministerial Audit and
Evaluation Office for social and
health, Employment and labour
Policies, France
Since 2003, Pascal Penaud is Inspector
General at the General Inspection
for Social (IGAS) which is an inter-ministerial audit and
evaluation office for social, health, employment and labour
policies that assists public players in making informed
decisions. His experience in auditing public procurement
is manifold. As Inspector General, he was responsible
for auditing public procurement in various major French
hospitals as well as social ministries. Moreover, Pascal
Penaud also has experience in auditing public procurement
as part of general audits in the hospital sector. During his
membership in an inter-departmental investigation mission
of the public authorities, he was furthermore responsible
for compliance audits of procurement operations.
15.45-16.30
Audit of Public Procurement by the
European Court of Auditors (ECA)
•The role of ECA as opposed to the Commission and Authorities in
the Member States
•Focus of ECA in relation to public procurement
•ECA auditing public procurement
•Typical public procurement errors found by ECA
•Outlook for the 2014-2020 programming period
Niels-Erik Brokopp, Head of Unit – Audit, Audit
Supervision and Support to Financial Compliance
Audit , European Court of Auditors (ECA)
16.30-16.45
Discussion Round
16.45-17.00
End of Seminar and Handout of Certificates
NIELS-ERIK BROKOPP
Head of Unit – Audit, Audit
Supervision and Support to
Financial Compliance Audit,
European Court of Auditors (ECA)
Since 2008, Niels-Erik Brokopp is
Head of Unit – Audit Supervision and
Support for Financial & Compliance
Audit at the European Court of Auditors
(ECA), responsible for quality assurance for the Directory
of Assessment Standards (DAS) and methodology for
compliance audits and involved in the INTOSAI standard
setting process (ISSAI 100 to 400). He previously worked as
Team leader for quality assurance and Auditor and before
as Performance and Compliance Auditor within Regional
Development and Cohesion Fund and Administrative and
other expenditure – of the European Court of Auditors in
Luxembourg.
7
ORGANISATIONAL MATTERS
How to Audit Public Procurement Effectively
Date of Event
13th - 14th November 2014
BOOKING
E-mail: [email protected]
Booking Number
S-872
Event Language
The event language is English.
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