Practical Seminar

Performance Audit in the Public Sector

Planning, Preparing and Carrying out Performance Audits

Brochure
23rd – 24th April 2018, Berlin

With experts from:

• UNESCO, Internal Oversight Service, Principal Auditor

• European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT),

Former Head of the Quality Management and Assessment Division and Chief Audit Executive

• Global Fund – The Global Fund to Fight AIDS, Tuberculosis and Malaria, Head of Audit

• Swedish National Audit Office, Performance Audit Department, Audit Coordinator

• Audit Scotland, Senior Manager, United Kingdom

Including new topics on:

• Quality Assurance and Quality of Control of Performance Audits
• How Can We Quantify the Added Value of Performance Audits
• Aligning Performance with the 3 Lines of Defence Model

1
PRACTICAL SEMINAR

Performance Audit in the Public Sector

Who is this practical seminar
Performance audits play a crucial role in modernising the public for?
sector
In current times of tight public budgets, public administrations must set and achieve their • Internal and external auditors
• Controllers
goals in the most effective, efficient and economical way. This obligation also alters the
• Evaluation officers
responsibilities of auditors in the public sector. To ensure that public institutions operate • Audit methodologists
most efficiently and effectively, auditors can no longer simply focus on their traditional • Audit statisticians
task of financial audits. Instead, they are under pressure to take on the challenging task • Financial managers
• Quality managers
of evaluating their institutions’ performance. Performance audits provide practitioners with
• Performance analysts
a practical tool of analysing how efficiently their institutions are run in practice. • Audit experts

There is no universal approach to performance audit and other professionals from

However, auditors often do not know how to conduct performance audits in practice. Among • Supreme Audit Institutions (SAIs)
• Public administrations on
others, those in charge of evaluating their institution’s performance often find it difficult to
European, national and regional
determine which issues are to be audited, how exactly to undertake performance audits level
and on the basis of which data. Specific difficulties further include the proper development • International organisations
of indicators and benchmarks. • Multilateral and national
development banks,
• Development agencies and
This seminar provides you with a unique opportunity to improve your ability to conduct organisations
performance audits in your institution. You will not only benefit from high quality presentations • National and regional institutions
defining and clarifying important aspects of performance auditing but also from practical as well as NGO’s involved in the
audit and evaluation of external
workshops which allow you to apply your newly acquired skills. Furthermore, this seminar
and development cooperation
offers you a chance to ask our experts specific questions and to exchange experiences with and humanitarian aid projects and
colleagues from all over Europe. programmes

who carry out or plan to carry out

performance (value for money)
audits.

Especially from the following

„Masterclass Audit in the Public Sector“ departments
• Audit Department
This Seminar is a compulsory Masterclass seminar for the • Internal Audit Department
„Masterclass Audit in the Public Sector“ • Internal Oversight Office
• Performance Audit (Value for
For further Information, please click here. Money Audit) Department
• Internal Revision Department
• Financial Control and
Management Department
• Evaluation and Monitoring
Department
“Good overview of methodologies used by institutes • Quality Management Department
• Compliance Department
to carry out performance audits.”
Sinead Foy, Senior Auditor, Office of the Comptroller Private audit companies working
and Auditor General, Ireland with and for the public sector

2
What will you learn at this seminar? Your benefits

• Become an expert in performance

• What is the concept, purpose and benefit of performance audits? audit and improve your professional
skills
• What are the practical aspects and challenges in the work of performance auditors?
• Increase the quality of your audits
by modernising your audit
• How can I identify and select the most relevant performance audit topics? processes

• How to plan, prepare and organise performance audits effectively? • Contribute to the sustainability of
the public sector in times of budget
cuttings and ensure that the
• How to define the scope and design of a performance audit? taxpayers’ money is well spent

• How to develop a question and evidence matrix? • Benefit from best practice reports
and case studies from experts
already using performance audits
• How to ensure quality assurance and quality control of performance audits? successfully

• How can international standards serve as a tool in performance audits? • Discuss your methods with our
experts and receive practical tips
and tricks on how to proceed
• How to use knowledge sharing to enhance performance audits
• Find sources of waste of money
• What is the methodology for undertaking performance audits? and learn how to avoid them

• Network and exchange

• How can performance auditing be used in state administration? experiences with our experts and
other professionals working in the
• What is the best way to make use of audit findings? field of performance audit

• What is the relevance of international performance auditing standards?

• How can we quantify the added value of performance audits?

“The seminar provides a broad overview of the content and

use of performance auditing in the public and international
environment”.

3
PROGRAMME DAY 1

Performance Audit
DR DIMITRIOS IOANNIDIS
Audit Coordinator, Performance
Audit Department, Swedish

in the Public Sector

National Audit Office
Since 2006, Dr Dimitrios Ioannidis
has been Audit Coordinator at the
Swedish National Audit Office. He has
audited change processes linked to
8.30-9.00 the sale of state owned companies, the
Registration and Handout of Seminar Documents purchase of IT and telecom services in
the government sector as well as large scale construction
9.00-9.05
activities. In 2005, he was Secretary in a State Committee,
Opening Remarks from the European Academy for Taxes, Economics dealing with the review of the Swedish National Premium
& Law Pension System. Between 2001 and 2006, he was Economist
at the Financial Stability Department of the Central Bank of
9.05-9.30
Sweden, and participated in the procurement of a new system
Welcome Note from the Chair for the settlement of large payments. Between 1990 and 2001,
and Round of Introductions he was researcher and lecturer at the Stockholm School of
Economics. His research focused on the importance of buyer/
Dr Dimitrios Ioannidis, Audit Coordinator, seller relationships for industrial and corporate development.
Performance Audit Department, Swedish National The views expressed in his presentation are solely those of
Audit Office the speaker himself and do not represent the official position
of the Swedish National Audit Office.
9.30-10.15

Setting the Scene: Performance Management,

Performance Assessment and Performance
Auditing
• What are the differences between performance management,
performance assessment and performance auditing?
• Aligning with the 3 lines of defence model
• Performance audit based on the ISACA definition
• Performance audit based on the European Court of Auditors
definition
• Differences and similarities
• “Doing the things right” versus “doing the right things” –
putting quality assurance and strategy mapping in perspective
Georges Bernede, Former Head of the Quality
Management and Assessment Division and Chief
Audit Executive, European Organisation for the
Exploitation of Meteorological Satellites (EUMETSAT)
10.15-10.30
Discussion Round
10.30-11.00
Coffee Break and Networking Opportunity
11.00-11.45
Performance Audits in the Public Sector:
Key Considerations
• Why do public sector auditors carry out performance audits?
• What is performance audit?
• How do we complete a performance audit?
• Practical examples
Tracy Staines, Head of Audit, Global Fund –
The Global Fund to Fight AIDS, Tuberculosis and
Malaria
11.45-12.00
Discussion Round
GEORGES BERNEDE
Former Head of the Quality
Management and Assessment
Division and Chief Audit
Executive, European
Organisation for the Exploitation
of Meteorological Satellites
(EUMETSAT)
From January 2013 until September
2016 Georges Bernede was Head of the Quality
Management and Assessment Division and Chief Audit
Executive, directly reporting to the Director-General and to
the Audit Committee. In this position he reorganised the Risk
Management and Risk Control approach, established the
Internal Audit function (staffing and procedures), developed
multi-year risk-based audit plans, conducted internal audits
as Lead Auditor and aligned the EUMETSAT Management
System with ISO 9001:2015. He successfully completed
the test on “Intermediate Concepts of Capability Maturity
Model ® Integration (CMMI®) Model” as offered by the
Software Engineering Institute. From 1996 to 2013, he was
the EUMETSAT Quality Manager, leading a continuous
improvement initiative aiming at maximising performance.
Georges Bernede is a Certified Internal Auditor (CIA) and is
listed Quality Assessor (volunteer) by the IIA.
TRACY STAINES
Head of Audit, Global Fund –
The Global Fund to Fight AIDS,
Tuberculosis and Malaria
Tracy Staines joined The Global Fund
to Fight AIDS, Tuberculosis and Malaria
in 2012 and was promoted to Head
of Audit in 2015. Previously, she was
working as a Senior Manager at the UK
Ministry of Defence, between 2009 and
2012, and as Senior Manager at Banco Santander, between
2005 and 2009. Prior to these positions, she was a Manager
at Deloitte in the UK and in Australia. She is a Fellow of the
Institute of Chartered Accountants and a qualified member of
the Chartered Institute for Securities and Investments.

4
12.00-12.45
Methodology of Performance Audits
• The mandate and the role of the main actors in the field of
performance audit
• Audit criteria (what standards are used)
• Evidence: What evidence will answer the audit question,
and what sources can be used
• Data collection methods: How will one get the evidence
• Data analysis methods: What type of analysis is possible
Georges Bernede, Former Head of the Quality
Management and Assessment Division and Chief
Audit Executive, European Organisation for the
Exploitation of Meteorological Satellites (EUMETSAT)
12.45-13.00
Discussion Round
13.00-14.15
Lunch Break and Networking Opportunity
14.15-15.00
Identifying Subjects for Performance Audits
• Sources of potential performance audits
• Constraints on potential performance audits
• Developing a programme of performance audits
Hiranand Purkait, Principal Auditor,
Internal Oversight Service, UNESCO
15.00-15.15
Discussion Round
15.15-15.45
Coffee Break and Networking Opportunity
Practical Workshop
15.45-16.45
When to Do a Performance Audit
and What to Do?
In the context of identifying subjects for performance audits,
the participants have to deal with the following scenario:
A group of senior managers has suggested nine ideas for
potential performance audits.
Decide for a programme of four performance
audits that you can deliver with the staff
resources you have available
Prepare and present why you have chosen
the four proposed performance audits
Explain why you have excluded the other five
Identify auditable problems
In this interactive workshop session the participants will be
given a task to work on in small groups. The different groups
then present their results. In case of any questions our
expert is ready to give advice. The group work is followed
by a discussion round to reflect the decisions made in the
group work.
Tracy Staines, Head of Audit, Global Fund –
The Global Fund to Fight AIDS, Tuberculosis
and Malaria
HIRANAND PURKAIT
Principal Auditor, Internal
Oversight Service, UNESCO
Hiranand Purkait has over 25 years
of varied audit experience within the
United Nations system and in State
Audit Institutions. He is a Certified
Internal Auditor (CIA) and a Certified
Information Systems Auditor (CISA).
He is currently the Principal Auditor at the Internal Oversight
Service of UNESCO. In his current role at UNESCO, he is
involved in providing assurance on management processes
for managing risks and compliance and in identifying
opportunities for improvement, through performance and
management audits. UNESCO is a specialised agency of
the United Nation Organizations responsible for coordinating
international cooperation in education, science, culture and
communication.
16.45-17.30
Quality Assurance and Quality
of Control of Performance Audits
• International standards as a tool in performance audits
• Knowledge sharing − Benefiting from experiences of others
• Quality assurance and quality control:
- Quality criteria
- Best practice
- Second opinions
- Cold reviews
- Special cases: Performance audits of privatisations and
deregulations
Dr Dimitrios Ioannidis, Audit Coordinator,
Performance Audit Department, Swedish National
Audit Office
17.30-17.45
Discussion Round
17.45
End of Day One
“Good overview on how performance reporting
is executed in different jurisdictions”.
5
PROGRAMME DAY 2

Performance Audit in the Public Sector

9.00-9.05
DR MARK ROBERTS
Welcome Note from the Speaker Senior Manager, Audit Scotland,
Dr Mark Roberts, Senior Manager, Audit Scotland, United Kingdom
United Kingdom Dr Mark Roberts has worked for Audit
Scotland since 2008 overseeing
9.05-9.45
performance audits in a number
Scoping and Planning a Performance Audit of areas – for example, renewable
• Scoping and planning in context – A key step in delivering energy, consumer protection, corporate
effective performance audits governance and environmental
• How to scope a study to ensure it is feasible and adds value protection. Between 2004 and 2008, he worked at the Scottish
• How to identify what questions need to be answered and how Parliament as a Clerk to two parliamentary committees. Before
evidence will be gathered this, between 1998 and 2004, he worked for two different
• What to consider in planning a study in detail public bodies responsible for environmental protection and
Dr Mark Roberts, Senior Manager, Audit Scotland, scientific funding. Prior to this position, he was an Academic
United Kingdom Scientist
9.45-10.00
Discussion Round

10.00-10.30
Coffee Break and Networking Opportunity

Workshop with Group Assignments

10.30-12.45

Preparing a Question
and Evidence Matrix
According to the content of the previous presentation,
the participants have to fulfil the following tasks:

Develop a question hierarchy

and an evidence matrix
Consider potential sources of evidence
Examine how these sources link together “Excellent seminar focused on
into a matrix highly relevant materials”.
In this interactive workshop session the participants
will be given a task to work on in small groups. The
different groups then present their results. In case
of any questions our expert is ready to give advice.
The group work is followed by a discussion round
to reflect the decisions made in the group work.
Dr Mark Roberts, Senior Manager, Audit
Scotland, United Kingdom

12.45-13.45
Lunch Break and Networking Opportunity

6
13.45-14.30 HIRANAND PURKAIT
Case Study: Principal Auditor, Internal
Oversight Service, UNESCO
Performance Audits in an International Hiranand Purkait has over 25 years
Organisation of varied audit experience within the
• Issues faced for performance United Nations system and in State
• Preparing and conducing audit and evaluation Audit Institutions. He is a Certified
• Working methods Internal Auditor (CIA) and a Certified
• Challenges faced for assessing performance Information Systems Auditor (CISA).
• Best and worst case scenarios
He is currently the Principal Auditor at the Internal Oversight
Hiranand Purkait, Principal Auditor, Service of UNESCO. In his current role at UNESCO, he is
Internal Oversight Service, UNESCO involved in providing assurance on management processes
14.30-14.45
for managing risks and compliance and in identifying
Discussion Round opportunities for improvement, through performance and
management audits. UNESCO is a specialised agency of
14.45-15.15 the United Nation Organizations responsible for coordinating
Coffee Break and Networking Opportunity international cooperation in education, science, culture and
communication.
15.15-16.00

Case Study:
Measuring the Impact: How Can We Quantify
the Added Value of Performance Audits? GEORGES BERNEDE
• Defining added value Former Head of the Quality
• Making relevant business recommendations while preserving
Management and Assessment
independence
Division and Chief Audit
• Pitfalls to avoid
• Methods to apply
Executive, European
Organisation for the Exploitation
Georges Bernede, Former Head of the Quality
of Meteorological Satellites
Management and Assessment Division and Chief (EUMETSAT)
Audit Executive, European Organisation for the From January 2013 until September
Exploitation of Meteorological Satellites (EUMETSAT) 2016 Georges Bernede was Head of the Quality
Management and Assessment Division and Chief Audit
16.00-16.15
Executive, directly reporting to the Director-General and to
Discussion Round the Audit Committee. In this position he reorganised the Risk
Management and Risk Control approach, established the
16.15
Internal Audit function (staffing and procedures), developed
End of Seminar and Handout of Certificates
multi-year risk-based audit plans, conducted internal audits
as Lead Auditor and aligned the EUMETSAT Management
System with ISO 9001:2015. He successfully completed
the test on “Intermediate Concepts of Capability Maturity
Model ® Integration (CMMI®) Model” as offered by the
Software Engineering Institute. From 1996 to 2013, he was
the EUMETSAT Quality Manager, leading a continuous
improvement initiative aiming at maximising performance.
Georges Bernede is a Certified Internal Auditor (CIA) and is
listed Quality Assessor (volunteer) by the IIA.

“Great opportunity for share experiences and communicating

with representatives of different organisations”.

7
ORGANISATIONAL MATTERS

Performance Audit in the Public Sector

Date of Event Contact
23rd – 24th April 2018 European Academy for Taxes, Economics & Law
At Potsdamer Platz, Entrance Leipziger Platz 9
10117 Berlin, Germany
Booking Number Phone: +49 (0)30 80 20 80 20
S-1844 MC2
Fax: +49 (0)30 80 20 80 22 259
E-mail: info@euroacad.eu
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The event language is English.

Your contact persons for the programme:

Event Price Regina Lüning, M. Sc. econ.
1.389,- Euro excl. German VAT (19%) Head of Marketing and Sales
Phone: +49 (0)30 80 20 80 22 300
The above price covers the following: Fax: +49 (0)30 80 20 80 22 259
• Admission to the seminar E-mail: regina.luening@euroacad.eu
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• Soft drinks and coffee / tea on both event days Conference Manager
• Lunch on both event days Phone: +49 (0)30 80 20 80 21 324
Fax: +49 (0)30 80 20 80 22 259
Upon request you can receive a digital version of the seminar E-mail: anna.haas@euroacad.eu
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8
 BOOKING
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(3) Agreements with entrepreneurs, legal entities of public law and to public-law special funds are subject to the exclusive jurisdiction of the competent court for our registered place of busi-
ness. EA may also sue the Customer at its general place of jurisdiction.
(4) All legally relevant declarations and notifications which the Customer makes vis-à-vis EA or a third party shall require text form or be made in writing, unless otherwise provided in these GTC.

Status: September 2017