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 1 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? • • • • • • • • • Internal and external Auditors Controllers Evaluation officers Audit methodologists Audit statisticians Financial managers Quality managers Policy makers Audit experts and other professionals from: • • • 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: • • • • • • • • • • 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 2 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 • • 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 • 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” 3 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.” 4 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” 6 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. Event Price Early booking contingent until the 3rd of October 2014: 1.189,- Euro excl. German VAT (19%) Normal price from the 4th of October 2014: 1.389,- Euro excl. German VAT (19%) The above price covers the following: • Admission to the seminar • Hand-out documents • Seminar certificate, if seminar fully attended • Soft drinks and coffee/tea on both event days • Lunch on both event days Upon request you can receive a digital version of the seminar documents after the event for 60,- Euro excl. 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Head of Marketing and Sales Phone: +49 (0)30 80 20 80 246 Fax: +49 (0)30 80 20 80 259 E-mail: [email protected] Johann Blain Conference Manager Phone: +49 (0)30 80 20 80 224 Fax: +49 (0)30 80 20 80 259 E-mail: [email protected] (Programme is subject to alterations) Event Location Ellington Hotel Berlin Nürnberger Straße 50-55 10789 Berlin, Germany Phone: +49 (0)30 68 31 52 301 Fax: +49 (0)30 68 31 55 555 E-mail: [email protected] Internet: www.ellington-hotel Please contact the hotel directly and refer to the “European Academy for Taxes, Economics & Law” if you wish to benefit from a limited room availability-contingent. Of course you can always look for an alternative hotel accommodation. 8 NOTE Please note, you can register as many delegates as you wish (except, the seminar is fully booked). You only need to copy this formular for as many persons you wish. European Academy for Taxes, Economics & Law at Potsdamer Platz Entrance: Leipziger Platz 9 10117 Berlin / Germany BOOKING BOOKING NUMBER: S-872 (PR) 13th – 14th NOVEMBER 2014 Herewith we register the following persons for the European Seminar: “How to Audit Public Procurement Effectively“ Delegate 1 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Delegate 2 Ms. Ms. I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Phone Fax E-mail I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. 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