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Performance Auditing of EU Co-Funded Investments by the European Court of Auditors 2021-2027
What is this course about?
Results, or no results – that is the key question! The European Court of Auditors (ECA) carries out three types of audit on EU policies and spending programmes: financial, compliance and performance audits. Each of them has different objectives, addresses different audit questions and applies different methodologies. This course is about the ambition of the EU to be more results-oriented in the current programming period 2021–2027 using a framework where performance and results are the keywords.
This highly practical course presents all aspects of each stage of the performance audit process. It includes the unique feature of providing an insight into how the European Court of Auditors plan, prepare and implement their audit assignments, covering real-life audit case studies and experiences of the Court’s teams.
It explains how performance will be measured during the 2021–2027 period, has some unique features and insights with regard to the analysis of costs and benefits, and explains in detail the audit methodologies and tools used. It also demonstrates the strength of key performance indicators, and how to use them. The new aspect is that, when applying for this course, you will be given the opportunity to choose your preferred case study to work on from a broad range of different audits proposed by the Court’s team.
What will you learn
After the presentation of each stage of a performance audit, you will work on real-life case studies in small working groups with direct involvement and guidance from the key experts from the European Court of Auditors. This will enable you to learn how to carry out a performance audit yourself in your institution.
What will you be able to do with what you learn?
You will improve your practical knowledge about each stage of the performance auditing carried out by the European Court of Auditors. You will also be able to apply this knowledge for developing a results-based analysis system within your organisation for the 2021–2027 programming period.
Who will benefit most?
Audit, managing and certifying authorities, intermediate bodies, beneficiaries of EU funds and independent auditors dealing with, or interested in, EU-funded projects and programmes. Also, consulting companies specialised in auditing EU co-funded programmes and projects, and representatives of ministries dealing with, and responsible for, spending public (national and EU) money.
Venue
Instituto Nacional de Administración Pública (INAP)
C. de Atocha, 106
28012 Madrid
Spain
Programme Organiser
Ms Isabela Puscasu
Tel: +31 43 3296240
i.puscasu@eipa.eu
Fee
The fee includes documentation and refreshments. Lunches, a reception or dinner are included if mentioned in the programme. Accommodation and travel costs are at the expense of the participants or their administration.
Discounts
EIPA member fee
EIPA offers a discount to all civil servants working for one of EIPA’s supporting countries, and civil servants working for an EU institution, body or agency.
Who are the supporting countries?
Civil servants coming from the following EIPA supporting countries are entitled to get the reduced fee: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Spain, Sweden.
For all other participants, the regular fee applies
Early bird discount
The early bird discount is not cumulative with other discounts or promo codes, except for the EIPA member fee.
Meals
Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.
Confirmation
Confirmation of registration will be forwarded to participants on receipt of the completed online registration form.
Payment
Prior payment is a condition for participation.
Cancellation policy
For administrative reasons you will be charged €150 for cancellations received within 15 days before the activity begins. There is no charge for qualified substitute participants. EIPA reserves the right to cancel the activity up to 2 weeks before the starting date. In that case, registration fees received will be fully reimbursed. EIPA accepts no responsibility for any costs incurred (travel, accommodation, etc.).
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Our experts
Programme
08.30 | Registration and handing out seminar material |
09.00 | Opening of the seminar: introduction to the programme, objectives and methodology Iwona Karwot, Senior Lecturer and Project Leader, EIPA Barcelona Luc T’Joen, Former Senior Administrator, Performance Audit, European Court of Auditors. |
09.15 | Tour de table: presentation of participants to encourage networking |
Part I – Setting the scene: what is a performance audit, and how do we plan one? | |
09.30 | Performance audit approach and objectives: overview of the performance audit cycle; how are performance audit topic selected; the three E’s (Economy, Efficiency, Effectiveness); the programme logic model, and the difference with financial, compliance and internal auditing. Luc T’Joen |
10.30 | Questions and answers |
10.45 | Coffee break |
11.15 | The preliminary study and risk assessment, with a focus on the use of cost-benefit analysis (CBA) and key performance indicators. Guido Fara, Auditor, European Court of Auditors |
12.15 | Questions and answers |
12.30 | Outlining the performance audit plan with a focus on benchmarking as a tool for auditing and visualising performance Joanna Kokot, Auditor, European Court of Auditors |
13.30 | Questions and answers |
13.45 | Joint lunch in the hotel restaurant |
15.15 | Workshop I: WHAT exactly should we audit and HOW should we plan it? Luc T’Joen, Guido Fara and Joanna Kokot Several case studies will be put forward (each participant to select at least two: as soon as there are five participants, the group will be formed):A) Airports B) Seaports C) High-speed rail D) Mega cross-border transport Infrastructures E) Cross-border Health aspects F) Environmental performance auditsEach participant will work in a team to practise:
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17.00 | Plenary session with short group presentations and advice from the trainers |
17.45 | End of the first day and sightseeing tour of Madrid |
20.15 | Official dinner |
Part II – Implementing a performance audit: real-life findings of ECA audits | |
09.00 | Presentation of real-life findings of a selection of transport audits (seaports, maritime transport and airports performance audits), and on ‘pure policy audits’ (e.g. air passenger rights), highlighting specific tools used to measure results Luc T’Joen |
10.30 | Questions and answers |
10.45 | Coffee break |
11.15 | Presentation of real-life findings of the high-speed rail and mega cross-border transport infrastructure performance audits, highlighting the use of key performance indicators and composite indicators Guido Fara |
12.45 | Questions and answers |
13.00 | Joint lunch in the restaurant |
14.15 | Presentation of the real-life findings of cross-border healthcare and environment performance audits Joanna Kokot |
Part III – Reporting on a performance audit | |
15:45 | What kind of different products does the ECA have (annual report, special reports, reviews, opinions, …) and how to draft a good report? Drafting a performance audit report:
Luc T’Joen |
16.30 | Workshop II: What would your report look like? Using the detailed feedback of the morning presentations on the real-life findings on the performance audit developed, participants will continue working in teams, guided by the Court’s experts, on the following:
Luc T’Joen, Guido Fara and Joanna Kokot |
17.30 | Plenary session with short group presentations, challenging and advice from the trainers |
18.00 | End of the second day |
Part IV – Impact and follow-up of a performance audit | |
09.00 | Examples of impact of performance audits – follow-up of recommendations Guido Fara |
Part V – Implementing a performance audit in your organisation | |
09.30 | How to implement a performance audit in your organisation: a discussion on possible practical cases within your organisation, and suggestions from the ECA specialists Luc T’Joen, Guido Fara and Joanna Kokot |
Part VI – Performance audit in the programming period 2021– 2017 | |
10.00 | The use of performance audit in the programming period 2021–2027: what changed, how, what do you need to know and what do you need to do? Luc T’Joen |
10.30 | Questions and answers |
11.30 | Coffee break |
Part VII – Creative thinking | |
11.45 | Workshop III: Creative thinking Each participant will work in a team to practise a few specific exercises to test their ability to work as a group while thinking about solutions ‘out of the box’. Luc T’Joen, Guido Fara and Joanna Kokot |
12.45 | Plenary session with short group presentations and advice from the trainers |
13.00 | Closure of seminar and issuing of EIPA certificates to participants Iwona Karwot and Luc T’Joen |