Performance Auditing of EU Co-Funded Investments by the European Court of Auditors 2021-2027

This highly practical course presents all aspects of each stage of the performance audit process. It provides 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.

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About this course

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.

Location
This course will take place as a hybrid event, which gives participants the possibility to participate either face-to-face or online via a live stream. In the registration form section Additional information | Order notes please add whether you will participate in-person or online.

Face to Face venue – to be confirmed
Madrid, Spain

Programme Organiser
Ms Isabela Puscasu
Tel: +31 43 3296240
i.puscasu@eipa.eu

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.

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.).

Our experts

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Project leader

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 KokotSeveral 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:1. the risk assessment: how to identify the main risks, and assess their likelihood and importance; 2. the Programme Logic Model; 3. the choice of one of the three E’s, and developing audit questions.
17.00	Plenary session with short group presentations and advice from the trainers
17.45	End of the first day and sightseeing tour of Barcelona
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: main principles and quality checks; drawing conclusions techniques; making recommendations to improve spending quality. 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: What would be the main parts and headings of your audit report? What conclusions would you draw, and in what order? What recommendations would you make? 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