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 words. Performance 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.
Hotel Occidental Lisboa
Rua da Artilharia um, 112
1070-015 Lisboa Portugal
Tel + 351 212484900
Ms Miriam Escola
Tel: +34 93 245 12 06
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.
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.
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.
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 of registration will be forwarded to participants on receipt of the completed online registration form.
Prior payment is a condition for participation.
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.).
|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
|10.40||Questions & Answers|
|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):
Each participant will work in a team to practice on:
|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|
|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)
|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)
|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
|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
|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
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
|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
|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?
|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