Performance Auditing of EU Co-Funded Investments Carried out by the European Court of Auditors: 2014-2020 and 2021-2027

Project number: 1960702

Hotel Occidental Lisboa, Lisbon (PT)

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Date & pricing

13/11/2019 - 15/11/2019
Register before: 02/11/2019

€ 1.350,00 per attendee

€ 1.215,00 for EIPA members*

Performance Auditing of EU Co-Funded Investments Carried out by the European Court of Auditors: 2014-2020 and 2021-2027

Bewertet mit 5.00 von 5, basierend auf 2 Kundenbewertungen
(2 Kundenrezensionen)

ab  1.215,00

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

About this course

Do you want to know what results are, and how to measure them?

Do you have a creative mind? Do you like thinking “out of the box”?

The European Court of Auditors (ECA) carries out three types of audit in the area of the EU Cohesion Policy: financial, compliance and performance audits. Each of them has different objectives, addresses different audit questions and applies different methodology.

This course is about the ambition of the EU to be more results oriented in a framework where performance and results were the key wordsPerformance will be even more important in the next programming period 2021-2027, which we already started to prepare.

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 also explains the rules proposed for performance measurement for the 2021-2027 period, has some unique features and insights with regard to the analysis of costs and benefits, explains in detail the methodologies and tools used, as well as demonstrates the strength of Key performance Indicators, and, how to use them. The new aspect is that, while applying for this course, you will be given the opportunity to choose the preferred case study to work upon in a range of different audits proposed by the Court’s team.

Who will benefit most?
Audit, Managing and Certifying Authorities, Intermediate Bodies, beneficiaries of EU Funds,  independent auditors dealing with or interested in EU funded projects and programmes; 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.

What you will learn in this course

How will it help you?

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 of experts from the European Court of Auditors in order to learn how to carry out the performance audit method 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, and you will learn about the rules proposed for 2021–2027.

Iwona Karwot

Dr Iwona Karwot (PL)

EU Structural and Cohesion Funds

Luc T'Joen

Luc T’Joen

European Court of Auditors

Guido Fara

Guido Fara

EU Structural Funds - External Expert

Lorenzo Pirelli

Lorenzo Pirelli

Performance Audits - External Expert

Practical information

Course venue
Hotel Occidental Lisboa
Rua da Artilharia um, 112
1070-015 Lisboa Portugal
Tel + 351 212484900
www.barcelo.com/lisboa

Programme Organiser
Ms Miriam Escola
Tel: +34 93 245 12 06
m.escola@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 offers a 10% 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, United Kingdom.

For all other participants, the regular fee applies.

Meals
Lunch(es) will be served at the hotel restaurant and dinner will be held at a restaurant in town. Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.

Hotel reservations
EIPA suggests the participants to stay at the same hotel where the seminar will take place. Should you wish to book a room there, please do it directly through its website: www.barcelo.com/lisboa

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.).

The programme

08.30 Registration and handing out of 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, Senior Administrator, Performance Audit, European Court of Auditors

09.20 Tour de table: presentation of participants to endorse networking
Part I – Setting the scene: what is a performance audit, and how do we plan one?
09.40 Performance audit approach and objectives: overview of the performance audit cycle; the three „E“s (Economy, Efficiency, Effectiveness); the distinction with financial, compliance and internal auditing; the European Court of Auditor’s mandate

Luc T’Joen

10.40 Questions & Answers
11.00 Coffee break
 
11.30 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

12.30 Outlining the performance audit plan with a focus on benchmarking as a tool for auditing and visualising performance

Lorenzo Pirelli, Senior Auditor, European Court of Auditors

13.30 Joint lunch in the hotel restaurant
15.00 Workshop I: WHAT exactly should we audit and HOW should we plan it?

Luc T’Joen, Guido Fara and Lorenzo Pirelli

 Several case studies are put forward (each participant to select at least two: as soon as 5 participants, the group will be formed):

  1. A) Airports
  2. B) Seaports
  3. C) High speed rail
  4. D) Public-Private Partnerships
  5. E) Energy Efficiency
  6. F) Rural Infrastructure

 Each participant will work in a team to practice on:

  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 Lisbon
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)

Luc T’Joen

10.30 Coffee break
11.00 Presentation of the real life findings of energy, environment and rural development performance audits (energy efficiency, air quality, rural infrastructure, start-up aid to young farmers)

Lorenzo Pirelli

12.30 Joint lunch in the restaurant
14.00 Presentation of real life findings of the high speed rail, public – private partnership and broadband infrastructure performance audits

Guido Fara

Part III – Reporting on a performance audit
15:30 Drafting a performance audit report: main principles and quality checks; drawing conclusions techniques, and making recommendations to improve spending quality

Luc T’Joen

16.30 Workshop II: Which report would you publish?

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

  1. What would be the main parts and headings of your audit report?
  2. Which conclusions would you draw, and in what order?
  3. What recommendations would you make?

Luc T’Joen, Guido Fara and Lorenzo Pirelli

17.30 Plenary session with short group presentations and advice from the trainers
18.00 End of the second day
Part IV – Impact and follow-up of a performance audit
09.15 Examples of impact of performance audits – Follow-up of recommendations

Guido Fara

Part V –  Implementing a performance audit in your organisation
10.15 How to implement a performance audit in your organization: a discussion on possible practical cases in your organisation, and possible suggestions from the ECA specialists

Luc T’Joen, Guido fara and Lorenzo Pirelli

11.15 Coffee break
Part VI – Performance audit in the programming period 2021 – 2017
11.45 The use of performance audit in the programming period 2021 – 2027: a future outlook. What may change, how, what do you need to know, and what do you need to do?

Luc T’Joen

12.30 Questions & Answers
Part VII – Creative thinking
12.45 Workshop III: Creative thinking

Each participant will work in a team to practice on a few specific exercises to test your ability to work as a group while thinking about solutions “out of the box”

Luc T’Joen, Guido Fara and Lorenzo Pirelli

13.30 Plenary session with short group presentations and advice from the trainers
14.00 Closure of seminar and issuing of EIPA certificates to participants

Iwona Karwot and Luc T’Joen

WEDNESDAY 13 NOVEMBER 2019
08.30 Registration and handing out of 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, Senior Administrator, Performance Audit, European Court of Auditors
09.20 Tour de table: presentation of participants to endorse networking
Part I – Setting the scene: what is a performance audit, and how do we plan one?
09.40 Performance audit approach and objectives: the three „E“s (Economy, Efficiency, Effectiveness); the distinction with financial, compliance and internal auditing; the European Court of Auditor’s mandate
Luc T’Joen
10.40 Questions & Answers
11.00 Coffee break
 
11.30 Overview of the performance audit cycle: main steps – Purpose of the preliminary study and risk assessment. In-depth focus on aspects of particular relevance, such as the use of a Cost-Benefit Analysis (CBA), and the definition of Key Performance Indicators
Guido Fara, Auditor, European Court of Auditors
12.30 Workshop I: WHAT exactly should we audit and HOW should we plan it?

Case studies:

  1. Airports
  2. Energy efficiency
  3. High –speed rail

Based on hand-outs prepared by the Court’s experts, three case studies dealing with High speed rail; air transport and energy efficiency will be developed focusing on the following issues:

  1. What is a Programme Logic Model, and how to use it to assess performance?
  2. Risk assessment: how to identify the main risks, and assess their likelihood and importance?
  3. Which of the three “E’s” will you choose?

Luc T’Joen, Guido Fara and Lorenzo Pirelli

13.30 Joint lunch in the hotel restaurant
15.00 Plenary session with short group presentations, and advice from the trainers
15.45 Outlining the performance audit plan: defining audit questions, scope, criteria, methodology and preparing an evidence collection plan with an in-depth focus on a number of specific audit methodologies, such as benchmarking and the use of technical experts, consultants, surveys and focus groups for gathering data
Lorenzo Pirelli, Auditor, European Court of Auditors
16.45 Workshop II: HOW are we going to do the audit? CBA quality and benchmarking

Based on hand-outs prepared by the Court’s experts, the five case studies worked upon in Workshop I will be continued with further analysis on:

  1. What Audit Questions would you develop in your group?
  2. What is an Evidence collection Plan, and how to use it to enable a performance audit?

 Case studies:

  1. Airports
  2. Energy efficiency
  3. High –speed rail

Luc T’Joen, Guido Fara and Lorenzo Pirelli

18.00 End of the first day and sightseeing tour of Lisbon
20.15 Official dinner
THURSDAY 14 NOVEMBER 2019
09.30 Plenary session with short group presentations, and advice from the trainers
Part II – Implementing a performance audit : real life findings of ECA audits
10.00 Presentation of some of the real life findings of transport audits (a selection of findings on seaports, maritime transport and airports performance audits)
Luc T’Joen
11.30 Coffee break
12.00 Presentation of some of the real life findings of energy and rural development performance audits (energy efficiency, renewable energy and start-up aid to young farmers performance audits)
Lorenzo Pirelli
13.30 Joint lunch in the restaurant
15.00 Presentation of some of the real life findings of the public – private partnership performance audit (PPPs on transport and broadband infrastructures) and of the high speed rail performance audit
Guido Fara
Part III – Reporting on a performance audit
16:00 Drafting a performance audit report: main principles and quality checks; drawing conclusions techniques, and making recommendations to improve spending quality
Luc T’Joen
17.00 Workshop III: Which report would you publish?
Using the detailed feedback of the morning presentations on the real life findings on the three performance audits developed (High speed rail, airports and energy efficiency), participants will be working again in groups, guided by the Court’s experts, on:

  1. What would be the main parts and headings of your audit report?
  2. Which conclusions would you draw, and in what order?
  3. What recommendations would you make?

Luc T’Joen, Guido Fara and Lorenzo Pirelli

18.00 End of the second day
FRIDAY 15 NOVEMBER 2019
09.00 Plenary session with short group presentations, and advice from the trainers
 
Part IV –  Impact and follow-up of a performance audit
09.30 Examples of impact of performance audits – Follow-up of recommendations
Guido Fara
Part V –  Implementing a performance audit in your organisation
10.15 How to implement a performance audit in your organization: a discussion on possible practical cases in your organisation, and possible suggestions from the ECA specialists
Luc T’Joen, Guido fara and Lorenzo Pirelli
11.00 Coffee break
Part VI – Performance audit in the programming period 2021 – 2017
11.30 The use of performance audit in the programming period 2021 – 2027: a future outlook. What may change, how, what do you need to know, and what do you need to do?
Luc T’Joen
Part VII – Creative thinking
12.15 Creative thinking – what is it?
13.00 Creative thinking – workshop
14.00 Closure of seminar and issuing of EIPA certificates to participants
Iwona Karwot and Luc T’Joen

Course venue
Hotel Occidental Lisboa
Rua da Artilharia um, 112
1070-015 Lisboa Portugal
Tel + 351 212484900
www.barcelo.com/lisboa

Programme Organiser
Ms Miriam Escola
Tel: +34 93 245 12 06
m.escola@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 offers a 10% 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, United Kingdom.

For all other participants, the regular fee applies.

Meals
Lunch(es) will be served at the hotel restaurant and dinner will be held at a restaurant in town. Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.

Hotel reservations
EIPA suggests the participants to stay at the same hotel where the seminar will take place. Should you wish to book a room there, please do it directly through its website: www.barcelo.com/lisboa

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.).