European Seminar How to Audit Public Procurement Effectively With Speakers from: • Northern Ireland Audit Office • Swedish National Audit Office Brochure 19th – 20th May 2014, Berlin • Ministry of Defence, Denmark • Audit Commission, United Kingdom • General Inspection of Social Affairs (IGAS), France 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 adiminstrations 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 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. Directors, Heads of Unit, Internal Auditors, External Auditors, Controllers, Advisors, Managers, Officers, Audit Experts, Audit Methodologists and other professionals who carry out audits of public institutions on national and regional level as well as from European and international organisations, especially from the following departments: • • • • • • • • • • • Internal Audit 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 “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” “Very interesting seminar” 2 Who is this seminar for? What will you learn at this European seminar? Your benefits • Which procedural rules are necessary to ensure sound management of • Detect and avoid risks to your institution’s procurement public procurement • How to discover unfair competition – A checklist for auditors • How to structure the audit of public procurement • How to assess the risks in every stage of the procurement process • How to conduct a review of controls to ensure value for money in the procurement process • Ensure that your procurement follows legal standards – Prevent lawsuits from tenderers • Make sure that your institution is getting value for money • Be prepared – Learn how to prevent and detect the risk of fraud and corruption • Benefit from case studies • What are the different methods to audit public procurement • Which questions do you have to rise when in audit of public procurement • How to use the right investigation methods to support evidence • How to handle industry standards in public procurement • 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 public sector professionals working in the field of procurement audit from all across Europe • What is important when auditing public procurement of IT/telecom services and investment banking • 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 “The seminar was excellent, interesting presentations and lecturers, a lot of practical and useful information was shared with us.” “Well prepared seminar.” Aurimas Miškinis, Deputy Head, National Audit Office, Lithuania 3 PROGRAMME DAY 1 How to Audit Public Procurement Effectively 8.30-9.00 Registration and Hand-Out of Seminar Documents 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 A Risk-Based Approach to Auditing Public Procurement Drawing on guidance for auditors, and recent work on procurement, commissioning and contract management, this session will use examples to illustrate the following themes: •Recent developments in procurement and commissioning in local public bodies in England •The criteria auditors use to assess risks in the procurement of local public services •The costs and benefits of collaborative procurement •Arrangements in public bodies that ensure value for money in procurement and contract management Mark Wardman, Senior Manager, Audit Commission, United Kingdom 10.15-10.30 Discussion Round 10.30-11.00 Coffee Break and Networking Opportunity 11.00-11.45 The Northern Ireland Audit Office’s Approach to Public Sector Procurement Audit W Pra ith c Ca tical se s This presentation examines a number of Northern Ireland Audit Office and associated Public Accounts Committee reports. It deals with case studies across government in areas such as health, housing, culture and regional development. •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 Eddie Bradley, Assistant Auditor General, Value for Money Audit Department, Northern Ireland Audit Office, United Kingdom 11.45-12.00 Discussion Round 4 MARK WARDMAN Senior Manager, Audit Commission, United Kingdom Mark Wardman has been with the UK Audit Commission since 2001 and currently holds the position of Senior Manager. He has taken a close interest in governance and accountability in the public sector. He is the author of Audit Commission national study reports on corporate governance, public trust, individual choice in public services, and partnerships. Mark Wardman recently gave evidence to the UK parliamentary select committee on the subject of local government procurement. EDDIE BRADLEY Assistant Auditor General, Value for Money Audit Department, Northern Ireland Audit Office, United Kingdom Eddie Bradley is Assistant Auditor General at the Northern Ireland Audit Office and is charge of performance and value for money audits within procurement and other areas. Formerly an economist in the Department of Finance and Personnel (DFP), he has also previously undertaken secondments in the European Commission and in the private sector. Since joining the NIAO in 2001, he has overseen a wide range of Value for Money (VFM) studies across the Northern Ireland Public Sector. He currently leads a team which has responsibility for producing 11 VFM reports each year, the majority of which result in an evidence session of the Public Accounts Committee. 12.00-12.45 W Pra ith c Ca tical se s DIMITRIOS IOANNIDIS Audit Coordinator, 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 Government of 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. 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 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 Case Study 15.30-16.15 Promoting Value for Money from Public Procurement – NIAO Study on Collaborative Procurement •Mapping the procurement landscape •The quality of management information •The scope to encourage greater collaborative procurement •The impact of collaborative procurement on SMEs Eddie Bradley, Assistant Auditor General, Value for Money Audit Department, Northern Ireland Audit Office, United Kingdom 16.15-16.30 Discussion Round 16.30 End of Day One 5 PROGRAMME DAY 2 How to Audit Public Procurement Effectively CARSTEN KYHNAUV 9.20-9.30 Welcome Note from the Chair Carsten Kyhnauv, Director of the Internal Audit Department, Ministry of Defence, Denmark 9.30-10.15 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 10.15-10.30 Discussion Round 10.30-11.00 Coffee Break and Networking Opportunity 11.00-11.45 Using Investigation Methods to Support Evidence Fo c Me us o tho n ds •The balance between the internal auditor as an auditor, and a criminal/police investigator •Forensic auditing - risk understanding - risk acceptance and - 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 11.45-12.00 Discussion Round 12.00-13.30 Lunch Break and Networking Opportunity 6 Director, Internal Audit Department, Ministry of Defence, Denmark Since 2006, Carsten Kyhnauv is Director of Internal Audit in the Ministry of Defense 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 shipborne helicopters, warships, and armored 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 farreaching 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. 13.30-14.30 Use of IT in Public Procurement Audits Ca Stu se dy •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, Inspection Générale des Affaires Sociales (IGAS) – an InterMinisterial Audit and Evaluation Office for Social and Health, Employment and Labour Policies, France 14.30-14.45 Discussion Round 14.45-15.15 Summing Up and Final Discussion Round 15.15-15.30 End of Seminar and Handout of Certificates PASCAL PENAUD Inspector General, Inspection Générale des Affaires Sociales (IGAS), France Since 2003, Pascal Penaud is Inspector General at the Inspection Générale des Affaires Sociales (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 (“Mission Interministérielle d’Enquète sur les Marches Public”) he was furthermore responsible for compliance audits of procurement operations. “Very good and useful seminar.” 7 ORGANISATIONAL MATTERS How to Audit Public Procurement Effectively Date of Event 19th – 20th May 2014, Berlin BOOKING Fax: Booking Number S-729 Event Language The event language is English. Event Price Early booking contingent until the 11th of April 2014: 1.189,- Euro excl. German VAT (19%) Normal price from the 12th of April 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. German VAT (19%) in addition to the seminar. +49 (0)30 802080-250 E-mail: [email protected] Phone: +49 (0)30 802080-230 For online booking please visit our website: www.euroacad.eu Contact European Academy for Taxes, Economics & Law at Potsdamer Platz, Leipziger Platz 9, 10117 Berlin Phone: +49 (0)30 80 20 80 230 Fax: +49 (0)30 80 20 80 250 E-mail: [email protected] Internet: www.euroacad.eu Your contact persons for the programme: Regina Lüning, M. Sc. econ. 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] Peter Gassenmaier Conference Manager Phone: +49 (0)30 80 20 80 235 Fax: +49 (0)30 80 20 80 259 E-Mail: [email protected] (Programme is subject to alterations) Event Location Arcotel John F Werderscher Markt 11 10117 Berlin, Germany Phone: +49 (0)30 2888 6578 95 E-Mail: [email protected] Internet: www.arcotel.at 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-729 (PR) 19th – 20th MAY 2014, BERLIN 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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