P U B L I C   S E C T O R

Sessions will cover strategies and techniques to improving internal auditing in the public sector.

CS 1-11
Issuing Public Sector Internal Audit Opinions
Bob McDonald, Queensland Health

Debate has ebbed and flowed for many years about the need for internal auditors to express opinions, not only in relation to individual audits, but also about the system of governance, risk management, and internal control within the organizations we work for. Is the public sector any different?

In this session, participants will learn how to:

  • Define internal audit opinion from the individual audit to the macro view of the organization.
  • Identify the types and levels of audit opinion.
  • Compare the requirements and/or practices of a number of countries.
  • List the benefits and value of audit opinions.

FIELD OF STUDY: AUDITING (GOVERNMENTAL)

CS 2-11
Public Sector Auditors Driving Value Through Application of the COSO Frameworks
Doris Wang, Department of Accounting, National Taipei University
David Kuo, National Audit Office of Taiwan

COSO Report has made great contribution to the theory of internal control. The COSO Framework can be used to design and implement the cost-effective internal control in order to improve corporate governance in different industries. Can the public sector auditors obtain the same value through the application of COSO Framework as auditors in the private sector?

In this session, participants will learn how to:

  • Identify the types of internal control questionnaires for different governmental agencies.
  • Compare survey results among different governmental agencies: Ministry of Economic Affairs, Ministry of Finance, Ministry of Transportation and Communications in Taiwan.
  • Facilitate the function of self-assessment of internal control.
  • Describe the monitoring function of The National Audit Office of Taiwan.

FIELD OF STUDY: AUDITING (GOVERNMENTAL)

CS 3-11
Maturing the Public Sector Internal Audit Function
Elizabeth MacRae, Author of the IIA Research Foundation’s Internal Audit Capability Model for the Public Sector
Helen Young, Texas General Land Office and Veterans Land Board

The capability or maturity of an internal audit activity (IAA) is influenced by various factors: the public sector environment within which it operates; the size, complexity, and nature of the organization it supports; and the IAA itself – its financial resources, staff capacities, professional practices and governance structures.

In this session, participants will learn to:

  • Appreciate the organizational and environmental influences that impact on the maturity or capability level that an IAA can achieve.
  • Use the Internal Audit Capability Model (IA-CM) for the Public Sector to assess the level of maturity of the IAA and develop a road map for building capabilities and for continuous improvement.
  • Understand and leverage the relationship of the IA-CM with the quality assurance and improvement program to mature the IAA, improve its effectiveness, and add value.

FIELD OF STUDY: AUDITING (GOVERNMENTAL)

CS 4-11
Walking the Fine Line … Serving Politicians Without Compromising Objectivity
Jacques Lapointe, Province of Nova Scotia

Some public sector internal auditors report directly to political bodies, whether at the municipal, state or national level. Politicians can make laws, including laws affecting the audit function. Is it possible in this situation to maintain auditor independence? Can an auditor balance value-added service to legislators with fair objective reporting?

In this session, participants will learn how to:

  • Practice the art of negotiating political independence.
  • Avoid dangers and pitfalls in serving political masters.
  • Manage relationships with media and the public to get the audit message out.
  • Maintain a professional approach and avoid the politics.

FIELD OF STUDY: AUDITING (GOVERNMENTAL)

CS 5-11
What Public Sector Audit Committees Really Expect
Vukani Dlamini, National Treasury
Joe Bell, State of Ohio Office of Internal Audit
Agnieszka Kazmierczak, European Commission

Many internal audit functions in the public sector report to the audit committees. The session will present the best practices to make this relationship mutually beneficial, drawing from the experience of the US, the European Union and South Africa. It will give an insight into the perspective of the audit committee, which differs from that of auditee, and present how to communicate about impact rather than technical detail.

In this session, participants will learn how to:

  • Focus reports and presentations on the concerns of audit committees.
  • Identify information that audit committees need to perform its function.
  • Design pro-active communication channels.
  • Involve audit committees to sponsor independence and quality.

FIELD OF STUDY: AUDITING (GOVERNMENTAL)

CS 6-11
World Class Public Sector Audit Strategies
Joyce Drummond-Hill, National Offender Management Service
Steve Goodson, Texas Commission on Environmental Quality
Neville Moo, Queensland Department of Education and Training

Public sector auditing is the cornerstone of good public sector governance and helps government organizations achieve accountability and integrity, improve operations and instill confidence among the public that resources are being used effectively, efficiently and economically. So what are some of the key strategies that public sector auditors use to ensure these objectives are met?

After this session, participants will be able to:

  • Understand practical examples on strategies developed by practitioners from the United Kingdom, the United States of America and Australia.
  • Describe the processes they use to run an effective audit operation.
  • Identify key elements that must be present to run an effective world-class audit shop.
  • Define the future direction of public sector auditing.

FIELD OF STUDY: AUDITING (GOVERNMENTAL)

CS 7-11
Public Sector Auditors Meeting the Needs of Leadership and Citizens
James Zingale, Former Head of the Florida Department of Revenue
Melinda Miguel, Florida Executive Office of the Governor
Kathie Schwerdtfeger, Deloitte and Touche

Throughout the country we have experienced the worst economic conditions since the great depression and many speculate that one of the largest political transitions is on the horizon.

Now is not the time to cut the Inspector General functions or relegate these critical activities to the back office. The Inspector General should be included in board room decisions and be involved in proactively helping a new leadership team navigate through these difficult times.

In this session, participants will learn how to:

  • Use transition documents to demonstrate the value of critical Inspector General functions to a new administration.
  • Use the Inspector General’s investigative functions to help a new leadership team mitigate organizational risk in the first year.
  • Leverage the audit and inspections processes of the Inspector General’s office to help organizations cut cost, raise productivity and improve services.
  • Use the inventory of prior external audits or pending audits to gain credibility with the new administration.
  • Incorporate the Inspector General’s office in the process of reacting to external complaints or reported problems.

FIELD OF STUDY: AUDITING (GOVERNMENTAL)


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